Subheading · Chapter 15 · Heading 1517
1517.90: Margarine: other
Other edible fat and oil mixtures
Official description Other
1517.90 is the HS subheading for other edible fat and oil mixtures, under heading 1517 in chapter 15.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1517 90 00 00 Other
- 1517 90 10 00 Containing, by weight, more than 10% but not more than 15% of milkfats 8 % + 23 GBP / 100 kg
- Other
- 1517 90 91 00 Fixed vegetable oils, fluid, mixed 8%
- 1517 90 93 00 Edible mixtures or preparations of a kind used as mould-release preparations 2%
- 1517 90 99 00 Other 16%
- Containing arachidonic acid oil 16%
- 1517 90 99 30 Microbial oil, refined, containing by weight: -25% or more but not more than 70% arachidonic acid and no more than 5% docosahexenoic acid -standardised with vegetable oil 16%
- 1517 90 99 90 Other 16%
- 1517 90 99 92 Microbial oil, refined, used in the manufacture of products other than animal feed: - containing by weight 10% or more but not more than 80% of eicosapentaenoic acid, and - with an eicosapentaenoic acid/(eicosapentaenoic acid+docosahexenoic acid) value of 0.2 or more, and - standardised with vegetable oil 16%
- 1517 90 99 99 Other 16%
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 2
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- Tariff lines
- on 1 of 7 lines
Import requirements 5
- Import controlVeterinary control
- Applies to goods from
- Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
- Legal act
- S.I. 2019/782
- Documents
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- Tariff lines
- on 4 of 7 lines
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control on seal products
- Applies to goods from
- all countries
- Legal act
- 2018 No. 1034
- Documents
- C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
- C680 Written notification of import and document giving evidence where the products were acquired (seal product)
- C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
- Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)
- Tariff lines
- on 5 of 7 lines
- Import controlImport control of organic products
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- S.I. 2019/693
- Import controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/590
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% – 16% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| CPTPP | Brunei, Chile, Malaysia, Mexico | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| UK–Chile agreement | Chile | Free |
| UK–Mexico agreement | Mexico | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Netherlands | £39m | 33.2% | +7.7% |
 Belgium | £18m | 15.3% | +30.5% |
 Ireland | £12.3m | 10.5% | -6% |
 Spain | £10.7m | 9.1% | +9.9% |
 Italy | £9.3m | 7.9% | +7.3% |
 Germany | £8.1m | 6.9% | +7% |
 United States | £5.6m | 4.8% | -4.7% |
 Sweden | £3.3m | 2.8% | -28% |
Same subheading in other tariffs
EU 2.9% – 16% Third-country duty 4 tariff lines · average 9.5% · 1× specific or compound duty 
Türkiye 2.9% – 46.8% Third-country duty 4 tariff lines · average 22.3% USA 8% – 18% General (MFN) 6 tariff lines · average 13% · 4× specific or compound duty 
Canada Free – 11% General (MFN) 6 tariff lines · average 5.9% · 1× specific or compound duty 
Mexico 20% General (MFN) 1 tariff line 
Brazil 10.8% General (MFN) 2 tariff lines 
Argentina 10.8% General (MFN) 17 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 10 tariff lines · average 3.5% 
Japan 2.9% – 21.3% General (MFN) 7 tariff lines · average 8.5% · 1× specific or compound duty 
Taiwan 8% – 9% General (MFN) 3 tariff lines · average 8.3% 
GCC 5% General (MFN) 4 tariff lines 
Switzerland Free General (MFN) 10 tariff lines · 9× specific or compound duty 
Norway Free – 25.5% General (MFN) 7 tariff lines · average 8.5% · 1× specific or compound duty 
North Macedonia 10% General (MFN) 4 tariff lines · 2× specific or compound duty 
Nigeria 20% General (MFN) 2 tariff lines World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$24m+US$107m+> US$351m
Exports: 141
- Indonesia: US$1.7bn
- Netherlands: US$580m
- Malaysia: US$540m
- Belgium: US$531m
- United States: US$351m
- Sweden: US$338m
- Germany: US$315m
- Spain: US$268m
- Russia: US$145m
- Türkiye: US$127m
- Italy: US$126m
- Canada: US$122m
- Mexico: US$109m
- Uruguay: US$107m
- Singapore: US$83m
- Poland: US$80m
- France: US$69m
- United Kingdom: US$66m
- Australia: US$65m
- China: US$64m
- Switzerland: US$63m
- Guatemala: US$62m
- Denmark: US$49m
- Austria: US$46m
- Argentina: US$45m
- United Arab Emirates: US$37m
- Norway: US$35m
- Greece: US$35m
- Honduras: US$33m
- Ukraine: US$31m
- Portugal: US$31m
- Colombia: US$28m
- Hungary: US$25m
- Iceland: US$24m
- Belarus: US$20m
- India: US$20m
- El Salvador: US$18m
- New Zealand: US$18m
- Kazakhstan: US$17m
- Egypt: US$17m
- Ireland: US$14m
- South Africa: US$14m
- Thailand: US$13m
- Latvia: US$12m
- Ecuador: US$10m
- South Korea: US$10m
- Costa Rica: US$9m
- Japan: US$8m
- Lithuania: US$8m
- Taiwan: US$8m
- Azerbaijan: US$8m
- Bulgaria: US$7m
- Czechia: US$7m
- Brazil: US$6m
- Philippines: US$6m
- Peru: US$5m
- Tunisia: US$5m
- Iran: US$5m
- Vietnam: US$4m
- Croatia: US$4m
Trade value (US$) no reported trade < US$4mUS$4m+US$27m+US$69m+> US$160m
Imports: 217
- China: US$1.2bn
- Germany: US$390m
- France: US$370m
- United States: US$315m
- Netherlands: US$297m
- Poland: US$248m
- Canada: US$160m
- Brazil: US$147m
- Ireland: US$133m
- Belgium: US$126m
- United Kingdom: US$121m
- South Korea: US$96m
- Spain: US$91m
- Iraq: US$90m
- Mexico: US$84m
- Algeria: US$82m
- Thailand: US$77m
- Türkiye: US$76m
- Kazakhstan: US$74m
- Romania: US$73m
- Sweden: US$70m
- Italy: US$69m
- United Arab Emirates: US$68m
- Chile: US$68m
- Japan: US$62m
- Vietnam: US$61m
- Uzbekistan: US$58m
- Russia: US$58m
- El Salvador: US$56m
- Philippines: US$53m
- Australia: US$53m
- Bulgaria: US$53m
- Saudi Arabia: US$51m
- Czechia: US$49m
- Nigeria: US$49m
- Morocco: US$48m
- Norway: US$48m
- Austria: US$48m
- Ukraine: US$48m
- Guatemala: US$47m
- Singapore: US$47m
- Denmark: US$47m
- Argentina: US$41m
- Indonesia: US$40m
- Dominican Republic: US$38m
- Portugal: US$38m
- Malaysia: US$34m
- Jordan: US$31m
- Greece: US$31m
- Azerbaijan: US$29m
- Hungary: US$29m
- Egypt: US$29m
- Pakistan: US$29m
- Taiwan: US$27m
- Latvia: US$26m
- Israel: US$26m
- Serbia: US$26m
- Syria: US$24m
- Slovakia: US$24m
- Armenia: US$23m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Indonesia | US$1.7bn | 25.8% |
| 2 | Netherlands | US$580m | 8.7% |
| 3 |  Malaysia | US$540m | 8.1% |
| 4 | Belgium | US$531m | 8% |
| 5 | United States | US$351m | 5.3% |
| 6 | Sweden | US$338m | 5.1% |
| 7 | Germany | US$315m | 4.7% |
| 8 | Spain | US$268m | 4% |
| 9 |  Russia | US$145m | 2.2% |
| 10 | Türkiye | US$127m | 1.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  China | US$1.2bn | 18.4% |
| 2 | Germany | US$390m | 5.9% |
| 3 |  France | US$370m | 5.6% |
| 4 | United States | US$315m | 4.7% |
| 5 | Netherlands | US$297m | 4.5% |
| 6 |  Poland | US$248m | 3.7% |
| 7 | Canada | US$160m | 2.4% |
| 8 | Brazil | US$147m | 2.2% |
| 9 | Ireland | US$133m | 2% |
| 10 | Belgium | US$126m | 1.9% |
Import duty on this product around the world 164
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 11%median duty
- 17number of duty-free countries (MFN)
- 40%highest: Barbados, Dominica, Sudan
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 2.5% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 30% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
 Antigua & Barbuda | 20% | 2021 · HS 2007 | |
| Argentina | 24% | 12% – 35% | 2023 · HS 2017 |
 Armenia | 15%* | 2023 | |
 Aruba | 0% | 2021 · HS 2012 | |
 Australia | 5% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 40% | 20% – 60% | 2022 · HS 2017 |
 Belarus | 15%* | 2021 · HS 2017 | |
 Belize | 0% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 10% | 2023 | |
| Brazil | 12% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 35% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 10% | 2023 | |
| Canada | 5.9% | 0% – 11% | 2023 |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 25% | 2023 | |
 Colombia | 20% | 2023 · HS 2017 | |
 Comoros | 0% | 2021 · HS 2017 | |
 Congo - Brazzaville | 10% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 8.6% | 0% – 14% | 2023 |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 10% | 2023 · HS 2017 | |
 Dominica | 40% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 20% | 2023 · HS 2017 | |
 Egypt | 16% | 5% – 30% | 2019 · HS 2017 |
 El Salvador | 8.8% | 0% – 15% | 2022 |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 10% | 2023 | |
 Ethiopia | 30% | 2021 · HS 2017 | |
| European Union (27 countries) | 9.5% | 2.9% – 16% | 2023 |
 Fiji | 15% | 2023 | |
 French Polynesia | 13% | 2023 | |
 Gabon | 10% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 20% | 2023 · HS 2012 | |
 Guatemala | 8.8% | 0% – 15% | 2023 |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 20% | 2023 · HS 2017 | |
 Haiti | 10% | 2020 · HS 2017 | |
 Honduras | 8.8% | 0% – 15% | 2023 |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 34% | 30% – 45% | 2023 |
| Indonesia | 3.5% | 0% – 5% | 2023 |
 Iran | 30% | 5% – 55% | 2020 · HS 2017 |
 Israel | 3.2% | 0% – 12% | 2022 · HS 2017 |
 Jamaica | 20% | 2023 | |
| Japan | 8.5% | 2.9% – 21% | 2023 |
 Jordan | 6.7% | 0% – 15% | 2023 |
 Kazakhstan | 15%* | 2023 | |
 Kenya | 35%* | 2023 | |
 Kiribati | 35% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 15%* | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 15% | 2020 · HS 2017 | |
 Lesotho | 10% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 0% | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 16% | 7.5% – 20% | 2023 |
 Malawi | 25% | 2021 · HS 2017 | |
| Malaysia | 6.8% | 0% – 20% | 2023 |
 Maldives | 17% | 0% – 50% | 2023 |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 5% | 0% – 10% | 2023 |
| Mexico | 20% | 2023 · HS 2017 | |
 Micronesia | 3% | 2021 · HS 2017 | |
 Moldova | 15% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 15% | 2023 · HS 2017 | |
 Morocco | 16% | 10% – 50% | 2023 |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 10% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 15% | 2023 | |
| New Zealand | 3.8% | 0% – 5% | 2023 |
 Nicaragua | 9% | 0% – 15% | 2023 |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 10% | 2023 | |
| Norway | 8.5% | 0% – 26% | 2023 |
 Oman | 5% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 1.4% | 0% – 7% | 2017 · HS 2017 |
 Panama | 17% | 10% – 30% | 2023 |
 Papua New Guinea | 13% | 0% – 25% | 2023 |
 Paraguay | 12% | 2023 · HS 2017 | |
| Peru | 6% | 2023 · HS 2017 | |
 Philippines | 15% | 2023 | |
 Qatar | 5% | 2023 | |
| Russia | 15%* | 2021 · HS 2017 | |
 Rwanda | 35% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 5% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 10% | 2023 | |
 South Korea | 8% | 2023 | |
 Sri Lanka | 15% | 2023 | |
 St Kitts & Nevis | 5% | 0% – 10% | 2023 |
 St Lucia | 20% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 3% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 20% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 20% | 2023 · HS 2007 | |
| Switzerland | 0% | 2023 | |
 Syria | 10% | 2020 · HS 2012 | |
 Tajikistan | 20% | 2021 · HS 2012 | |
 Tanzania | 35% | 2023 | |
 Thailand | 30% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 20% | 2023 · HS 2012 | |
| Türkiye | 27% | 2.9% – 47% | 2023 |
 Tuvalu | 15% | 2017 · HS 2017 | |
 Uganda | 35% | 2023 | |
 Ukraine | 13% | 5% – 15% | 2023 · HS 2017 |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 11% | 2% – 16% | 2023 |
| United States | 13% | 8% – 18% | 2023 |
 Uruguay | 25% | 2023 · HS 2017 | |
 Uzbekistan | 15%* | 2021 · HS 2017 | |
 Vanuatu | 5% | 2023 | |
 Venezuela | 20% | 2023 · HS 2017 | |
 Vietnam | 29% | 25% – 30% | 2023 |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 8% | 5% – 10% | 2017 · HS 2017 |
 Zambia | 15% | 2023 | |
 Zimbabwe | 0.4% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 09109 Other edible mixtures/preparations of animal/vegetable fats/oils/of fractions of different such fats/oils, other than vegetable fats/oils/their fractions ofsubgroup 431.2
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 21700 Margarine and similar preparations
- ISIC Rev. 4 activity
- 1040 Manufacture of vegetable and animal oils and fats
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 1517.90 | unchanged |
| 2012 | 1517.90 | unchanged |
| 2007 | 1517.90 | unchanged |
| 2002 | 1517.90 | unchanged |
| 1996 | 1517.90 | unchanged |
| 1992 | 1517.90 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 11
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N355342 U.S. CBP
The tariff classification of Algae Oil from Norway
- N332440 U.S. CBP
The tariff classification of Evening Primrose and Grapeseed Oils from China
- N321906 U.S. CBP
The tariff classification of Vegan Lard and Vegan Butter from Japan
- N315961 U.S. CBP
The tariff classification of Edible Oil Blend from Spain
- H250329 U.S. CBP
Application for Further Review of Protest No. 4601-13-100047; Tariff Classification of Donut Fry from Malaysia
- N312553 U.S. CBP
The tariff classification of Vegetable Oil Spreads from Germany
11 rulings in total for this code
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Tariff change · Applies from:
CELEX 32026R2163 · Source: eur-lex.europa.eu
- Other
Update to Commodity Code structure to maintain dynamic alignment with the EU – 1 July 2026
Trade Tariff news 7027 · Source: trade-tariff.service.gov.uk
- Quota · Applies from:
CELEX 32026R1455 · Source: eur-lex.europa.eu
- Suspension · Applies from:
CELEX 32026R1463 · Source: eur-lex.europa.eu
- Quota · Applies from:
CELEX 32026R1465 · Source: eur-lex.europa.eu
- Other
Trade Tariff news 4948 · Source: trade-tariff.service.gov.uk
In the UK Global Tariff, subheading 1517.90 covers 7 tariff lines and the duty is between 2% and 16%. 1 line has a specific or compound duty.
The EU Combined Nomenclature divides subheading 1517.90 into 4 tariff lines; the duty is between 2.9% and 16% (average 9.5%). 1 line has a specific or compound duty.
Goods from 171 countries can enter the UK at a preferential rate instead of the standard 2% – 16%; 147 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the 12 months to August 2026, the UK imported other edible fat and oil mixtures worth £117.6m (up 3% on the year before), at an average of £2.20 per kg; Netherlands supplied 33%, followed by Belgium.
World trade in other edible fat and oil mixtures reached US$6.7bn in 2024, up 0% on 2023.
Indonesia was the largest exporter with 25.8% of the total, ahead of the Netherlands.
Products classified here
Questions and answers
What is the HS code for margarine: other?
Margarine: other fall under HS subheading 1517.90, part of heading 1517, in section III of the Harmonized System.
What is the import duty on margarine: other in the UK?
Under the UK Global Tariff, imports under 1517.90 from countries without a preferential agreement are charged at 2% to 16%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on margarine: other in the EU?
Under the EU Combined Nomenclature, imports under 1517.90 from countries without a preferential agreement are charged at 2.9% to 16%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most margarine: other?
Indonesia, with US$1.7bn in 2024 (25.8% of world exports).
Which countries can export other edible fat and oil mixtures to the UK duty-free?
147 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 2% – 16% applies. Pick a country above to see its rate.
Where does the UK import other edible fat and oil mixtures from?
In the 12 months to August 2026, the largest suppliers were Netherlands (33%), Belgium (15%) and Ireland (11%), out of total imports of £117.6m.
Typical products
Everyday names, not part of the legal text.