Subheading · Chapter 15 · Heading 1518

1518.00

1518.00: Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included

Chemically modified fats and oils

1518.00 is the HS subheading for chemically modified fats and oils, under heading 1518 in chapter 15.

What you pay

Importing into UK

Customs duty 2% – 7.7% · specific or compound duty standard rate · across 14 national lines depends on the country of origin
Additional duties and charges 5 additional measures Import requirements: 7
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1518 00 10 00 Linoxyn 6%
  2. 1518 00 31 00 Crude
  3. 1518 00 39 00 Other
  4. 1518 00 91 00 Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516
  5. Blends containing by weight more than 20% of fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin
  6. 1518 00 91 21 Consigned from Canada 7.7%
  7. 1518 00 91 29 Other 7.7%
  8. 1518 00 91 33 Blends containing by weight 20% or less of fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin 7.7%
  9. 1518 00 91 80 Other 6%
  10. 1518 00 95 00 Inedible mixtures or preparations of animal fats and oils and their fractions, or of animal and vegetable fats and oils and their fractions, or of animal and microbial fats and oils and their fractions, or of animal, vegetable and microbial fats and oils and their fractions 2%
  11. 1518 00 95 21 Blends containing by weight 20% or less of fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin 2%
  12. 1518 00 95 33 Blends containing by weight more than 20% of fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin 2%
  13. 1518 00 95 90 Other 2%
  14. 1518 00 99 00 Other
  15. Blends containing by weight more than 20% of fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin
  16. 1518 00 99 21 Consigned from Canada 7.7%
  17. 1518 00 99 29 Other 7.7%
  18. 1518 00 99 33 Blends containing by weight 20% or less of fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin 7.7%
  19. 1518 00 99 90 Other 6%

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 15

  • Anti-dumping dutyDefinitive anti-dumping duty 144.1 GBP / 1,000 kg / of biodiesel content
    Applies to goods from
    all countries except Canada, United States
    Legal act
    S.I. 2020/99
    Tariff lines
    on 2 of 14 lines
  • Anti-dumping dutyDefinitive anti-dumping duty 144.1 GBP / 1,000 kg / of biodiesel content
    Applies to goods from
    Canada, United States
    Legal act
    Statutory Instruments 2019 No. 450
    Tariff lines
    on 4 of 14 lines
    Rates for named exporters (15)
    CompanyRate
    HVO Only from US and/or Canada 8C000% with D008, otherwise 144.1 GBP / 1000 kg/biodiesel
    BIOX Corporation, Oakville, Ontario, Canada, B1070 GBP / 1000 kg/biodiesel with D008, otherwise 144.1 GBP / 1000 kg/biodiesel
    Rothsay Biodiesel, Guelph, Ontario, Canada B1080 GBP / 1000 kg/biodiesel with D008, otherwise 144.1 GBP / 1000 kg/biodiesel
    DSM Nutritional Products Canada Inc, Dartmouth, Nova Scotia, Canada C1140 GBP / 1000 kg/biodiesel with D008, otherwise 144.1 GBP / 1000 kg/biodiesel
    Archer Daniels Midland Company, Decatur A93357.4 GBP / 1000 kg/biodiesel with D008, otherwise 144.1 GBP / 1000 kg/biodiesel
    Cargill Inc., Wayzata A9340 GBP / 1000 kg/biodiesel with D008, otherwise 144.1 GBP / 1000 kg/biodiesel
    Green Earth Fuels of Houston LLC, Houston A93559.08 GBP / 1000 kg/biodiesel with D008, otherwise 144.1 GBP / 1000 kg/biodiesel
    Imperium Renewables Inc., Seattle A93664.02 GBP / 1000 kg/biodiesel with D008, otherwise 144.1 GBP / 1000 kg/biodiesel
    Peter Cremer North America LP, Cincinnati A937165.7 GBP / 1000 kg/biodiesel with D008, otherwise 144.1 GBP / 1000 kg/biodiesel
    Vinmar Overseas, Ltd, Houston A93896.74 GBP / 1000 kg/biodiesel with D008, otherwise 144.1 GBP / 1000 kg/biodiesel
    World Energy Alternatives LLC, Boston A93969.2 GBP / 1000 kg/biodiesel with D008, otherwise 144.1 GBP / 1000 kg/biodiesel
    American Made Fuels, Inc., Canton, Alabama Clean Fuels Coalition Inc., Birmingham, Arkansas SoyEnergy Group, DeWitt, Arlington Energy, LLC, Mansfield, Athens Biodiesel, LLC, Athens, Beacon Energy, Cleburne, Biodiesel of Texas, Inc., Denton, BioDiesel One Ltd, Southington, Buffalo Biodiesel, Inc, Tonawanda, BullDog BioDiesel, Ellenwood, Carbon Neutral Solutions, LLC, Mauldin, Central Iowa Energy, LLC, Newton, Chesapeake Custom Chemical Corp., Ridgeway, Community Fuels, Stockton, Delta BioFuels, Inc., Natchez, Diamond Biofuels, Mazon, Direct Fuels, Euless, Eagle Creek Fuel Services, LLC, Baltimore, Earl Fisher Bio Fuels, Chester, East Fork Biodiesel, LLC, Algona, ECO Solutions, LLC, Chatsworth, Ecogy Biofuels, LLC, Tulsa, ED & F Man Biofuels Inc., New Orleans, Freedom Biofuels, Inc., Madison, Fuel & Lube, LLC, Richmond, Fuel Bio, Elizabeth, FUMPA Bio Fuels, Redwood Falls, Galveston Bay Biodiesel, LP (BioSelect Fuels), Houston, Geo Green Fuels, LLC, Houston, Georgia Biofuels Corp., Loganville, Green River Biodiesel, Inc., Moundville, Griffin Industries, Inc., Cold Spring, High Plains Bioenergy, Guymon, Huish Detergents, Inc., Salt Lake City, Incobrasa Industries, Ltd., Gilman, Independence Renewable Energy Corp., Perdue Hill, Indiana Flex Fuels, LaPorte, Innovation Fuels, Inc., Newark, Iowa Renewable Energy, LLC, Washington, Johann Haltermann Ltd., Houston, Lake Erie Biofuels, LLC, Erie, Leland Organic Corporation, Leland, Louis Dreyfus Agricultural Industries, LLC, Wilton, Louis Dreyfus Claypool Holdings LLC, Claypool, Middle Georgia Biofuels, East Dublin, Middletown Biofuels, LLC, Blairsville, Musket Corporation, Oklahoma City, New Fuel Company, Dallas, North Mississippi Biodiesel, New Albany, Northern Biodiesel, Inc., Ontario, Northwest Missouri Biofuels, LLC, St. Joseph, Nova Biofuels Clinton County, LLC, Clinton, Nova Biosource, Senaca, Organic Fuels, Ltd, Houston, Owensboro Grain Company LLC, Owensboro, Paseo Cargill Energy, LLC, Kansas City, Peach State Labs, Inc., Rome, Perihelion Global, Inc., Opp, Philadelphia Fry-O-Diesel Inc., Philadelphia, Pinnacle Biofuels, Inc., Crossett, PK Biodiesel, Woodstock, Pleasant Valley Biofuels, LLC, American Falls, RBF Port Neches LLC, Houston, Red Birch Energy, Inc., Bassett, Red River Biodiesel Ltd., New Boston, REG Ralston, LLC, Ralston, Renewable Energy Products, LLC, Santa Fe Springs, Riksch BioFuels LLC, Crawfordsville, Safe Renewable Corp., Conroe, Sanimax Energy Inc., DeForest, Seminole Biodiesel, Bainbridge, Soy Solutions, Milford, SoyMor Biodiesel, LLC, Albert Lea, Sunshine BioFuels, LLC, Camilla, TPA Inc., Warren, Trafigura AG, Stamford, U.S. Biofuels, Inc., Rome, United Oil Company, Pittsbourgh, Valco Bioenergy, Harlingen, Vanguard Synfuels, LLC, Pollock, Vitol Inc., Houston, Walsh Bio Diesel, LLC, Mauston, Western Dubque Biodiesel, LLC, Farley, Western Iowa Energy, LLC, Wall Lake, Western Petroleum Company, Eden Prairie A94096.74 GBP / 1000 kg/biodiesel with D008, otherwise 144.1 GBP / 1000 kg/biodiesel
    AC & S Inc., Nitro, BioPur Inc., Bethlehem, Freedom Fuels LLC, Mason City, Integrity Biofuels, Morristown, Natural Biodiesel Plant LLC, Hayti, Piedmont Biofuels Industrial LLC, Pittsboro, Prairie Pride, Deerfield, Southeast BioDiesel LLC, Charlotte, Stepan Company, Northfield, Yokaya Biofuels Inc., Ukiah A941144.1 GBP / 1,000 kg / of biodiesel content
    AG Processing Inc., Omaha, Memphis Biofuels, LLC, Memphis, Scott Petroleum, Itta Bena A94296.74 GBP / 1000 kg/biodiesel with D008, otherwise 144.1 GBP / 1000 kg/biodiesel
    Organic Technologies, Coshocton (Ohio) C48296.74 GBP / 1000 kg/biodiesel with D008, otherwise 144.1 GBP / 1000 kg/biodiesel
  • Anti-dumping dutyDefinitive anti-dumping duty 54.64%
    Applies to goods from
    China
    Legal act
    Trade remedies notice 2025/20
    Tariff lines
    on 7 of 14 lines
    Rates for named exporters (3)
    CompanyRate
    Zhuoyue Group (Longyan Zhuoyue New Energy Co., Ltd and Xiamen Zhuoyue Biomass Energy Co., Ltd) 8A4314.79% with D008, otherwise 54.64%
    Non-sampled cooperating exporters (Changzhou City Jintan District Weige Biological Technology Co., Ltd; Eco Biochemical Technology (Zhangjiagang) Company Limited and EcoCeres Limited; Hebei Jingu Plasticizer Co., Ltd and Hebei Jingu Recycling Resources Development Co., Ltd; Haixin Energy Technology International Pte. Ltd) 8A4414.79% with D008, otherwise 54.64%
    Sustainable Aviation Fuel is excluded from the measure 8C0154.64%
  • Anti-dumping dutyDefinitive anti-dumping duty 0% with D008, otherwise 144.1 GBP / 1000 kg/biodiesel
    Applies to goods from
    Canada
    Legal act
    Statutory Instruments 2019 No. 450
    Documents
    • D008 Invoice with a signed declaration
    Tariff lines
    on 2 of 14 lines
  • Anti-dumping dutyDefinitive anti-dumping duty 144.109 GBP / 1,000 kg / of biodiesel content
    Applies to goods from
    United States
    Legal act
    Statutory Instruments 2019 No. 450
    Tariff lines
    on 3 of 14 lines
    Rates for named exporters (12)
    CompanyRate
    HVO Only from US and/or Canada 8C000% with D008, otherwise 144.109 GBP / 1000 kg/biodiesel
    Archer Daniels Midland Company, Decatur A93357.409 GBP / 1000 kg/biodiesel with D008, otherwise 144.109 GBP / 1000 kg/biodiesel
    Cargill Inc., Wayzata A9340 GBP / 1000 kg/biodiesel with D008, otherwise 144.109 GBP / 1000 kg/biodiesel
    Green Earth Fuels of Houston LLC, Houston A93559.083 GBP / 1000 kg/biodiesel with D008, otherwise 144.109 GBP / 1000 kg/biodiesel
    Imperium Renewables Inc., Seattle A93664.021 GBP / 1000 kg/biodiesel with D008, otherwise 144.109 GBP / 1000 kg/biodiesel
    Peter Cremer North America LP, Cincinnati A937165.7 GBP / 1000 kg/biodiesel with D008, otherwise 165.7 GBP / 1000 kg/biodiesel
    Vinmar Overseas, Ltd, Houston A93896.742 GBP / 1000 kg/biodiesel with D008, otherwise 144.109 GBP / 1000 kg/biodiesel
    World Energy Alternatives LLC, Boston A93969.209 GBP / 1000 kg/biodiesel with D008, otherwise 144.109 GBP / 1000 kg/biodiesel
    American Made Fuels, Inc., Canton, Alabama Clean Fuels Coalition Inc., Birmingham, Arkansas SoyEnergy Group, DeWitt, Arlington Energy, LLC, Mansfield, Athens Biodiesel, LLC, Athens, Beacon Energy, Cleburne, Biodiesel of Texas, Inc., Denton, BioDiesel One Ltd, Southington, Buffalo Biodiesel, Inc, Tonawanda, BullDog BioDiesel, Ellenwood, Carbon Neutral Solutions, LLC, Mauldin, Central Iowa Energy, LLC, Newton, Chesapeake Custom Chemical Corp., Ridgeway, Community Fuels, Stockton, Delta BioFuels, Inc., Natchez, Diamond Biofuels, Mazon, Direct Fuels, Euless, Eagle Creek Fuel Services, LLC, Baltimore, Earl Fisher Bio Fuels, Chester, East Fork Biodiesel, LLC, Algona, ECO Solutions, LLC, Chatsworth, Ecogy Biofuels, LLC, Tulsa, ED & F Man Biofuels Inc., New Orleans, Freedom Biofuels, Inc., Madison, Fuel & Lube, LLC, Richmond, Fuel Bio, Elizabeth, FUMPA Bio Fuels, Redwood Falls, Galveston Bay Biodiesel, LP (BioSelect Fuels), Houston, Geo Green Fuels, LLC, Houston, Georgia Biofuels Corp., Loganville, Green River Biodiesel, Inc., Moundville, Griffin Industries, Inc., Cold Spring, High Plains Bioenergy, Guymon, Huish Detergents, Inc., Salt Lake City, Incobrasa Industries, Ltd., Gilman, Independence Renewable Energy Corp., Perdue Hill, Indiana Flex Fuels, LaPorte, Innovation Fuels, Inc., Newark, Iowa Renewable Energy, LLC, Washington, Johann Haltermann Ltd., Houston, Lake Erie Biofuels, LLC, Erie, Leland Organic Corporation, Leland, Louis Dreyfus Agricultural Industries, LLC, Wilton, Louis Dreyfus Claypool Holdings LLC, Claypool, Middle Georgia Biofuels, East Dublin, Middletown Biofuels, LLC, Blairsville, Musket Corporation, Oklahoma City, New Fuel Company, Dallas, North Mississippi Biodiesel, New Albany, Northern Biodiesel, Inc., Ontario, Northwest Missouri Biofuels, LLC, St. Joseph, Nova Biofuels Clinton County, LLC, Clinton, Nova Biosource, Senaca, Organic Fuels, Ltd, Houston, Owensboro Grain Company LLC, Owensboro, Paseo Cargill Energy, LLC, Kansas City, Peach State Labs, Inc., Rome, Perihelion Global, Inc., Opp, Philadelphia Fry-O-Diesel Inc., Philadelphia, Pinnacle Biofuels, Inc., Crossett, PK Biodiesel, Woodstock, Pleasant Valley Biofuels, LLC, American Falls, RBF Port Neches LLC, Houston, Red Birch Energy, Inc., Bassett, Red River Biodiesel Ltd., New Boston, REG Ralston, LLC, Ralston, Renewable Energy Products, LLC, Santa Fe Springs, Riksch BioFuels LLC, Crawfordsville, Safe Renewable Corp., Conroe, Sanimax Energy Inc., DeForest, Seminole Biodiesel, Bainbridge, Soy Solutions, Milford, SoyMor Biodiesel, LLC, Albert Lea, Sunshine BioFuels, LLC, Camilla, TPA Inc., Warren, Trafigura AG, Stamford, U.S. Biofuels, Inc., Rome, United Oil Company, Pittsbourgh, Valco Bioenergy, Harlingen, Vanguard Synfuels, LLC, Pollock, Vitol Inc., Houston, Walsh Bio Diesel, LLC, Mauston, Western Dubque Biodiesel, LLC, Farley, Western Iowa Energy, LLC, Wall Lake, Western Petroleum Company, Eden Prairie A94096.742 GBP / 1000 kg/biodiesel with D008, otherwise 144.109 GBP / 1000 kg/biodiesel
    AC & S Inc., Nitro, BioPur Inc., Bethlehem, Freedom Fuels LLC, Mason City, Integrity Biofuels, Morristown, Natural Biodiesel Plant LLC, Hayti, Piedmont Biofuels Industrial LLC, Pittsboro, Prairie Pride, Deerfield, Southeast BioDiesel LLC, Charlotte, Stepan Company, Northfield, Yokaya Biofuels Inc., Ukiah A941144.109 GBP / 1,000 kg / of biodiesel content
    AG Processing Inc., Omaha, Memphis Biofuels, LLC, Memphis, Scott Petroleum, Itta Bena A94296.742 GBP / 1000 kg/biodiesel with D008, otherwise 144.109 GBP / 1000 kg/biodiesel
    Organic Technologies, Coshocton (Ohio) C48296.742 GBP / 1000 kg/biodiesel with D008, otherwise 144.109 GBP / 1000 kg/biodiesel
  • Countervailing dutyDefinitive countervailing duty 198.33 GBP / 1,000 kg / of biodiesel content
    Applies to goods from
    all countries except Argentina, Canada, Indonesia, United States
    Legal act
    S.I. 2020/99
    Tariff lines
    on 2 of 14 lines
  • Countervailing dutyDefinitive countervailing duty 33.4%
    Applies to goods from
    Argentina
    Legal act
    Taxation Notice: 2020/026
    Tariff lines
    on 7 of 14 lines
    Rates for named exporters (8)
    CompanyRate
    COFCO International Argentina S.A. C4900% with D017, 28.2% with D018, otherwise 28.2%
    Cargill S.A.C.I. C4910% with D017, 28.2% with D018, otherwise 28.2%
    Aceitera General Deheza S.A. C4930% with D017, 33.4% with D018, otherwise 33.4%
    Bunge Argentina S.A. C4940% with D017, 33.4% with D018, otherwise 33.4%
    LDC Argentina S.A. C4950% with D017, 26.2% with D018, otherwise 26.2%
    Molinos Agro S.A. C4960% with D017, 25% with D018, otherwise 25%
    Oleaginosa Moreno Hnos. SACIFI y A C4970% with D017, 25% with D018, otherwise 25%
    Vicentin S.A.I.C. C4980% with D017, 25% with D018, otherwise 25%
  • Countervailing dutyDefinitive countervailing duty 198.33 GBP / 1,000 kg / of biodiesel content
    Applies to goods from
    Canada, United States
    Legal act
    Statutory Instruments 2019 No. 450
    Tariff lines
    on 4 of 14 lines
    Rates for named exporters (15)
    CompanyRate
    HVO Only from US and/or Canada 8C000% with D008, otherwise 198.33 GBP / 1000 kg/biodiesel
    BIOX Corporation, Oakville, Ontario, Canada, B1070 GBP / 1000 kg/biodiesel with D008, otherwise 198.33 GBP / 1000 kg/biodiesel
    Rothsay Biodiesel, Guelph, Ontario, Canada B1080 GBP / 1000 kg/biodiesel with D008, otherwise 198.33 GBP / 1000 kg/biodiesel
    DSM Nutritional Products Canada Inc, Dartmouth, Nova Scotia, Canada C1140 GBP / 1000 kg/biodiesel with D008, otherwise 198.33 GBP / 1000 kg/biodiesel
    Archer Daniels Midland Company, Decatur A933198.33 GBP / 1000 kg/biodiesel with D008, otherwise 198.33 GBP / 1000 kg/biodiesel
    Cargill Inc., Wayzata A934178.92 GBP / 1000 kg/biodiesel with D008, otherwise 198.33 GBP / 1000 kg/biodiesel
    Green Earth Fuels of Houston LLC, Houston A935178.58 GBP / 1000 kg/biodiesel with D008, otherwise 198.33 GBP / 1000 kg/biodiesel
    Imperium Renewables Inc., Seattle A936181.43 GBP / 1000 kg/biodiesel with D008, otherwise 198.33 GBP / 1000 kg/biodiesel
    Peter Cremer North America LP, Cincinnati A937176.74 GBP / 1000 kg/biodiesel with D008, otherwise 198.33 GBP / 1000 kg/biodiesel
    Vinmar Overseas, Ltd, Houston A938176.74 GBP / 1000 kg/biodiesel with D008, otherwise 198.33 GBP / 1000 kg/biodiesel
    World Energy Alternatives LLC, Boston A939176.74 GBP / 1000 kg/biodiesel with D008, otherwise 198.33 GBP / 1000 kg/biodiesel
    American Made Fuels, Inc., Canton, Alabama Clean Fuels Coalition Inc., Birmingham, Arkansas SoyEnergy Group, DeWitt, Arlington Energy, LLC, Mansfield, Athens Biodiesel, LLC, Athens, Beacon Energy, Cleburne, Biodiesel of Texas, Inc., Denton, BioDiesel One Ltd, Southington, Buffalo Biodiesel, Inc, Tonawanda, BullDog BioDiesel, Ellenwood, Carbon Neutral Solutions, LLC, Mauldin, Central Iowa Energy, LLC, Newton, Chesapeake Custom Chemical Corp., Ridgeway, Community Fuels, Stockton, Delta BioFuels, Inc., Natchez, Diamond Biofuels, Mazon, Direct Fuels, Euless, Eagle Creek Fuel Services, LLC, Baltimore, Earl Fisher Bio Fuels, Chester, East Fork Biodiesel, LLC, Algona, ECO Solutions, LLC, Chatsworth, Ecogy Biofuels, LLC, Tulsa, ED & F Man Biofuels Inc., New Orleans, Freedom Biofuels, Inc., Madison, Fuel & Lube, LLC, Richmond, Fuel Bio, Elizabeth, FUMPA Bio Fuels, Redwood Falls, Galveston Bay Biodiesel, LP (BioSelect Fuels), Houston, Geo Green Fuels, LLC, Houston, Georgia Biofuels Corp., Loganville, Green River Biodiesel, Inc., Moundville, Griffin Industries, Inc., Cold Spring, High Plains Bioenergy, Guymon, Huish Detergents, Inc., Salt Lake City, Incobrasa Industries, Ltd., Gilman, Independence Renewable Energy Corp., Perdue Hill, Indiana Flex Fuels, LaPorte, Innovation Fuels, Inc., Newark, Iowa Renewable Energy, LLC, Washington, Johann Haltermann Ltd., Houston, Lake Erie Biofuels, LLC, Erie, Leland Organic Corporation, Leland, Louis Dreyfus Agricultural Industries, LLC, Wilton, Louis Dreyfus Claypool Holdings LLC, Claypool, Middle Georgia Biofuels, East Dublin, Middletown Biofuels, LLC, Blairsville, Musket Corporation, Oklahoma City, New Fuel Company, Dallas, North Mississippi Biodiesel, New Albany, Northern Biodiesel, Inc., Ontario, Northwest Missouri Biofuels, LLC, St. Joseph, Nova Biofuels Clinton County, LLC, Clinton, Nova Biosource, Senaca, Organic Fuels, Ltd, Houston, Owensboro Grain Company LLC, Owensboro, Paseo Cargill Energy, LLC, Kansas City, Peach State Labs, Inc., Rome, Perihelion Global, Inc., Opp, Philadelphia Fry-O-Diesel Inc., Philadelphia, Pinnacle Biofuels, Inc., Crossett, PK Biodiesel, Woodstock, Pleasant Valley Biofuels, LLC, American Falls, RBF Port Neches LLC, Houston, Red Birch Energy, Inc., Bassett, Red River Biodiesel Ltd., New Boston, REG Ralston, LLC, Ralston, Renewable Energy Products, LLC, Santa Fe Springs, Riksch BioFuels LLC, Crawfordsville, Safe Renewable Corp., Conroe, Sanimax Energy Inc., DeForest, Seminole Biodiesel, Bainbridge, Soy Solutions, Milford, SoyMor Biodiesel, LLC, Albert Lea, Sunshine BioFuels, LLC, Camilla, TPA Inc., Warren, Trafigura AG, Stamford, U.S. Biofuels, Inc., Rome, United Oil Company, Pittsbourgh, Valco Bioenergy, Harlingen, Vanguard Synfuels, LLC, Pollock, Vitol Inc., Houston, Walsh Bio Diesel, LLC, Mauston, Western Dubque Biodiesel, LLC, Farley, Western Iowa Energy, LLC, Wall Lake, Western Petroleum Company, Eden Prairie A940183.6 GBP / 1000 kg/biodiesel with D008, otherwise 198.33 GBP / 1000 kg/biodiesel
    AC & S Inc., Nitro, BioPur Inc., Bethlehem, Freedom Fuels LLC, Mason City, Integrity Biofuels, Morristown, Natural Biodiesel Plant LLC, Hayti, Piedmont Biofuels Industrial LLC, Pittsboro, Prairie Pride, Deerfield, Southeast BioDiesel LLC, Charlotte, Stepan Company, Northfield, Yokaya Biofuels Inc., Ukiah A941183.6 GBP / 1000 kg/biodiesel with D008, otherwise 198.33 GBP / 1000 kg/biodiesel
    AG Processing Inc., Omaha, Memphis Biofuels, LLC, Memphis, Scott Petroleum, Itta Bena A942198.33 GBP / 1,000 kg / of biodiesel content
    Organic Technologies, Coshocton (Ohio) C482198.33 GBP / 1,000 kg / of biodiesel content
  • Countervailing dutyDefinitive countervailing duty 18%
    Applies to goods from
    Indonesia
    Legal act
    Statutory Instruments 2019 No. 450
    Tariff lines
    on 7 of 14 lines
    Rates for named exporters (5)
    CompanyRate
    Sustainable Aviation Fuel is excluded from the measure 8C01Free
    PT Ciliandra Perkasa B7868% with D008, otherwise 18%
    PT Intibenua Perkasatama and PT Musim Mas (Musim Mas Group) B78716.3% with D008, otherwise 18%
    PT Pelita Agung Agrindustri and PT Permata Hijau Palm Oleo (Permata Group) B78818% with D008, otherwise 18%
    PT Wilmar Nabati Indonesia and PT Wilmar Bioenergi Indonesia (Wilmar Group) B78915.7% with D008, otherwise 18%
  • Countervailing dutyDefinitive countervailing duty 0% with D008, otherwise 198.33 GBP / 1000 kg/biodiesel
    Applies to goods from
    Canada
    Legal act
    Statutory Instruments 2019 No. 450
    Documents
    • D008 Invoice with a signed declaration
    Tariff lines
    on 2 of 14 lines
  • Countervailing dutyDefinitive countervailing duty 198.338 GBP / 1,000 kg / of biodiesel content
    Applies to goods from
    United States
    Legal act
    Statutory Instruments 2019 No. 450
    Tariff lines
    on 3 of 14 lines
    Rates for named exporters (11)
    CompanyRate
    HVO Only from US and/or Canada 8C000% with D008, otherwise 198.338 GBP / 1000 kg/biodiesel
    Archer Daniels Midland Company, Decatur A933198.338 GBP / 1000 kg/biodiesel with D008, otherwise 198.338 GBP / 1000 kg/biodiesel
    Cargill Inc., Wayzata A934178.923 GBP / 1000 kg/biodiesel with D008, otherwise 198.338 GBP / 1000 kg/biodiesel
    Green Earth Fuels of Houston LLC, Houston A935178.588 GBP / 1000 kg/biodiesel with D008, otherwise 198.338 GBP / 1000 kg/biodiesel
    Imperium Renewables Inc., Seattle A936181.433 GBP / 1000 kg/biodiesel with D008, otherwise 198.338 GBP / 1000 kg/biodiesel
    Peter Cremer North America LP, Cincinnati A937176.747 GBP / 1000 kg/biodiesel with D008, otherwise 198.338 GBP / 1000 kg/biodiesel
    Vinmar Overseas, Ltd, Houston A938176.747 GBP / 1000 kg/biodiesel with D008, otherwise 198.338 GBP / 1000 kg/biodiesel
    World Energy Alternatives LLC, Boston A939176.747 GBP / 1000 kg/biodiesel with D008, otherwise 198.338 GBP / 1000 kg/biodiesel
    American Made Fuels, Inc., Canton, Alabama Clean Fuels Coalition Inc., Birmingham, Arkansas SoyEnergy Group, DeWitt, Arlington Energy, LLC, Mansfield, Athens Biodiesel, LLC, Athens, Beacon Energy, Cleburne, Biodiesel of Texas, Inc., Denton, BioDiesel One Ltd, Southington, Buffalo Biodiesel, Inc, Tonawanda, BullDog BioDiesel, Ellenwood, Carbon Neutral Solutions, LLC, Mauldin, Central Iowa Energy, LLC, Newton, Chesapeake Custom Chemical Corp., Ridgeway, Community Fuels, Stockton, Delta BioFuels, Inc., Natchez, Diamond Biofuels, Mazon, Direct Fuels, Euless, Eagle Creek Fuel Services, LLC, Baltimore, Earl Fisher Bio Fuels, Chester, East Fork Biodiesel, LLC, Algona, ECO Solutions, LLC, Chatsworth, Ecogy Biofuels, LLC, Tulsa, ED & F Man Biofuels Inc., New Orleans, Freedom Biofuels, Inc., Madison, Fuel & Lube, LLC, Richmond, Fuel Bio, Elizabeth, FUMPA Bio Fuels, Redwood Falls, Galveston Bay Biodiesel, LP (BioSelect Fuels), Houston, Geo Green Fuels, LLC, Houston, Georgia Biofuels Corp., Loganville, Green River Biodiesel, Inc., Moundville, Griffin Industries, Inc., Cold Spring, High Plains Bioenergy, Guymon, Huish Detergents, Inc., Salt Lake City, Incobrasa Industries, Ltd., Gilman, Independence Renewable Energy Corp., Perdue Hill, Indiana Flex Fuels, LaPorte, Innovation Fuels, Inc., Newark, Iowa Renewable Energy, LLC, Washington, Johann Haltermann Ltd., Houston, Lake Erie Biofuels, LLC, Erie, Leland Organic Corporation, Leland, Louis Dreyfus Agricultural Industries, LLC, Wilton, Louis Dreyfus Claypool Holdings LLC, Claypool, Middle Georgia Biofuels, East Dublin, Middletown Biofuels, LLC, Blairsville, Musket Corporation, Oklahoma City, New Fuel Company, Dallas, North Mississippi Biodiesel, New Albany, Northern Biodiesel, Inc., Ontario, Northwest Missouri Biofuels, LLC, St. Joseph, Nova Biofuels Clinton County, LLC, Clinton, Nova Biosource, Senaca, Organic Fuels, Ltd, Houston, Owensboro Grain Company LLC, Owensboro, Paseo Cargill Energy, LLC, Kansas City, Peach State Labs, Inc., Rome, Perihelion Global, Inc., Opp, Philadelphia Fry-O-Diesel Inc., Philadelphia, Pinnacle Biofuels, Inc., Crossett, PK Biodiesel, Woodstock, Pleasant Valley Biofuels, LLC, American Falls, RBF Port Neches LLC, Houston, Red Birch Energy, Inc., Bassett, Red River Biodiesel Ltd., New Boston, REG Ralston, LLC, Ralston, Renewable Energy Products, LLC, Santa Fe Springs, Riksch BioFuels LLC, Crawfordsville, Safe Renewable Corp., Conroe, Sanimax Energy Inc., DeForest, Seminole Biodiesel, Bainbridge, Soy Solutions, Milford, SoyMor Biodiesel, LLC, Albert Lea, Sunshine BioFuels, LLC, Camilla, TPA Inc., Warren, Trafigura AG, Stamford, U.S. Biofuels, Inc., Rome, United Oil Company, Pittsbourgh, Valco Bioenergy, Harlingen, Vanguard Synfuels, LLC, Pollock, Vitol Inc., Houston, Walsh Bio Diesel, LLC, Mauston, Western Dubque Biodiesel, LLC, Farley, Western Iowa Energy, LLC, Wall Lake, Western Petroleum Company, Eden Prairie A940183.609 GBP / 1000 kg/biodiesel with D008, otherwise 198.338 GBP / 1000 kg/biodiesel
    AC & S Inc., Nitro, BioPur Inc., Bethlehem, Freedom Fuels LLC, Mason City, Integrity Biofuels, Morristown, Natural Biodiesel Plant LLC, Hayti, Piedmont Biofuels Industrial LLC, Pittsboro, Prairie Pride, Deerfield, Southeast BioDiesel LLC, Charlotte, Stepan Company, Northfield, Yokaya Biofuels Inc., Ukiah A941183.609 GBP / 1000 kg/biodiesel with D008, otherwise 198.338 GBP / 1000 kg/biodiesel
    AG Processing Inc., Omaha, Memphis Biofuels, LLC, Memphis, Scott Petroleum, Itta Bena A942198.338 GBP / 1000 kg/biodiesel with D008, otherwise 198.338 GBP / 1000 kg/biodiesel
  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • Duty suspensionNon preferential duty under end-use 2%
    Applies to goods from
    all countries
    Legal act
    S.I. 2020/1430
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 1 of 14 lines
  • Duty suspensionNon preferential duty under end-use 4%
    Applies to goods from
    all countries
    Legal act
    S.I. 2020/1430
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 1 of 14 lines
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2026
    Legal act
    2020 No. 1435
    Documents
    • 9Y12
    Tariff lines
    on 1 of 14 lines

Import requirements 7

  • 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 - 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
  • 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 11 of 14 lines
  • Import controlAnti-dumping or countervailing registration
    Applies to goods from
    China
    Legal act
    Taxation Notice: 2024/12
    Tariff lines
    on 7 of 14 lines
  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required "CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
    Tariff lines
    on 11 of 14 lines
  • 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 4 of 14 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
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
    Tariff lines
    on 3 of 14 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2% – 7.7%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

 Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia 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–Chile agreement Chile 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–Mexico agreement Mexico 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: imports by month

last 12 months£244.3m+13.2% · previous 12 months
Average import price£0.91 per kg
Jan 2024: £17.9mFeb 2024: £35.7mMar 2024: £15.1mApr 2024: £20.8mMay 2024: £17.4mJun 2024: £12.5mJul 2024: £23.4mAug 2024: £20.8mSept 2024: £17.1mOct 2024: £10mNov 2024: £17mDec 2024: £24.4mJan 2025: £20.2mFeb 2025: £18.6mMar 2025: £22.7mApr 2025: £26.4mMay 2025: £17.4mJun 2025: £15.1mJul 2025: £10.4mAug 2025: £16.3mSept 2025: £17.9mOct 2025: £36.3mNov 2025: £9.8mDec 2025: £25.7mJan 2026: £15.1mFeb 2026: £21.1mMar 2026: £19mApr 2026: £18.2mMay 2026: £23.2mJun 2026: £18.1mJul 2026: £18.4mAug 2026: £21.5m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £169m 69.2% +39%
Belgium £14.5m 6% +13.8%
Malaysia £10.6m 4.3% -14.6%
Egypt £10.1m 4.1% +58.6%
Saudi Arabia £9.5m 3.9% +230.7%
Netherlands £7.2m 3% -61.7%
United Arab Emirates £3.2m 1.3% +98.5%
Chile £2.7m 1.1% +25.1%

Same subheading in other tariffs

EU 2% – 7.7% Third-country duty 6 tariff lines · average 5.6% Türkiye 2% – 19.5% Third-country duty 7 tariff lines · average 9.4% USA 8% General (MFN) 2 tariff lines · 1× specific or compound duty Canada Free General (MFN) 2 tariff lines Mexico Free – 15% General (MFN) 3 tariff lines · average 8.3% Brazil 9% General (MFN) 2 tariff lines Argentina 9% General (MFN) 5 tariff lines Peru Free General (MFN) 2 tariff lines New Zealand Free General (MFN) 6 tariff lines Japan 2.5% General (MFN) 1 tariff line Taiwan Free – 8% General (MFN) 6 tariff lines · average 2.8% GCC 5% General (MFN) 5 tariff lines Switzerland Free General (MFN) 7 tariff lines · 4× specific or compound duty Norway Free – 12.7% General (MFN) 6 tariff lines · average 5.1% · 1× specific or compound duty North Macedonia Free General (MFN) 6 tariff lines Nigeria 20% General (MFN) 1 tariff line

World trade in 2024

1518.00 · US$10.4bn

Trade value (US$) no reported trade < US$4mUS$4m+US$43m+US$135m+> US$417m

Exports: 142
  1. China: US$2.8bn
  2. Malaysia: US$1.2bn
  3. Netherlands: US$1.1bn
  4. Belgium: US$560m
  5. Indonesia: US$417m
  6. Germany: US$366m
  7. Poland: US$293m
  8. Spain: US$273m
  9. United Kingdom: US$253m
  10. Canada: US$252m
  11. United States: US$185m
  12. Italy: US$164m
  13. Japan: US$136m
  14. France: US$135m
  15. Australia: US$133m
  16. South Korea: US$131m
  17. Vietnam: US$120m
  18. Sweden: US$114m
  19. Saudi Arabia: US$102m
  20. Argentina: US$99m
  21. Thailand: US$80m
  22. Chile: US$77m
  23. Russia: US$74m
  24. Ireland: US$71m
  25. Taiwan: US$69m
  26. Singapore: US$66m
  27. Brazil: US$59m
  28. Lithuania: US$58m
  29. Slovakia: US$57m
  30. New Zealand: US$57m
  31. Colombia: US$55m
  32. Estonia: US$48m
  33. Romania: US$47m
  34. Finland: US$43m
  35. India: US$43m
  36. Egypt: US$38m
  37. Portugal: US$37m
  38. Austria: US$35m
  39. Czechia: US$34m
  40. United Arab Emirates: US$32m
  41. South Africa: US$31m
  42. Iran: US$30m
  43. Denmark: US$29m
  44. Croatia: US$27m
  45. Hong Kong SAR China: US$21m
  46. Mexico: US$20m
  47. Belarus: US$18m
  48. Slovenia: US$17m
  49. Philippines: US$15m
  50. Hungary: US$15m
  51. Israel: US$15m
  52. Bulgaria: US$15m
  53. Greece: US$14m
  54. Ukraine: US$14m
  55. Switzerland: US$12m
  56. Türkiye: US$12m
  57. Kuwait: US$12m
  58. Norway: US$12m
  59. Peru: US$11m
  60. Serbia: US$9m

Top exporters

RankCountryValueShare
1 China US$2.8bn 27%
2 Malaysia US$1.2bn 11.7%
3 Netherlands US$1.1bn 10.6%
4 Belgium US$560m 5.4%
5 Indonesia US$417m 4%
6 Germany US$366m 3.5%
7 Poland US$293m 2.8%
8 Spain US$273m 2.6%
9 United Kingdom US$253m 2.4%
10 Canada US$252m 2.4%

Top importers

RankCountryValueShare
1 United States US$2.4bn 22.7%
2 Netherlands US$2.1bn 20.3%
3 Singapore US$1.2bn 11.3%
4 Spain US$801m 7.7%
5 Malaysia US$535m 5.1%
6 Germany US$485m 4.7%
7 Belgium US$475m 4.6%
8 Finland US$288m 2.8%
9 United Kingdom US$282m 2.7%
10 France US$239m 2.3%

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.

  • 9.7%median duty
  • 26number of duty-free countries (MFN)
  • 40%highest: Venezuela, India, Burundi

164

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 10% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 10% 2023 · HS 2017
Armenia 14% 12% – 15% 2023
Aruba 6% 2021 · HS 2012
Australia 2.5% 0% – 5% 2023
Azerbaijan 10% 0% – 15% 2023 · HS 2017
Bahamas 30% 2022
Bahrain 5% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 14% 12% – 15% 2021 · HS 2017
Belize 5% 2023
Benin 20% 2023
Bermuda 5% 2023
Bhutan 10% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 10% 2023
Brazil 10% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 35% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 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 10% 2023
Colombia 20% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 4% 0% – 5% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 0% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 6.7% 0% – 20% 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 2.5% 0% – 5% 2022
Equatorial Guinea 10% 2023
Eswatini 10% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 5.6% 2% – 7.7% 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 5% 2023 · HS 2012
Guatemala 2.5% 0% – 5% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 5% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 2.5% 0% – 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 36% 30% – 45% 2023
Indonesia 5% 2023
Iran 10% 2020 · HS 2017
Israel 4.3% 0% – 12% 2022 · HS 2017
Jamaica 0% 2023
Japan 2.5% 2023
Jordan 0% 2023
Kazakhstan 13% 10% – 15% 2023
Kenya 35% 2023
Kiribati 30% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 14% 12% – 15% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 2.5% 0% – 5% 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 10% 2023
Malawi 25% 2021 · HS 2017
Malaysia 1.6% 0% – 10% 2023
Maldives 25% 0% – 50% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 8.3% 0% – 15% 2023 · HS 2017
Micronesia 3% 2021 · HS 2017
Moldova 20% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 10% 2023
Mozambique 2.5% 2023
Myanmar (Burma) 3.1% 3% – 5% 2023 · HS 2017
Namibia 10% 2023
Nauru 10% 2021 · HS 2017
Nepal 15% 2023
New Zealand 0% 2023
Nicaragua 2.5% 0% – 5% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 0% 2023
Norway 5.1% 0% – 13% 2023
Oman 29% 5% – 100% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 4.3% 0% – 12% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 25% 2023
Paraguay 10% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 14% 12% – 15% 2021 · HS 2017
Rwanda 35% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 10% 2023
South Korea 7.3% 5% – 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 5% 2023
St Lucia 5% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 3% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 0% 2023
Syria 18% 5% – 30% 2020 · HS 2012
Tajikistan 15% 2021 · HS 2012
Tanzania 35% 2023
Thailand 24% 0% – 27% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 9.4% 2% – 20% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 35% 2023
Ukraine 13% 5% – 20% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 5.3% 0% – 7.7% 2023
United States 8% 2023
Uruguay 10% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 5% 2023
Venezuela 40% 2023 · HS 2017
Vietnam 5% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25%* 2023
Zimbabwe 0.1% 0.1% – 0.1% 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
4311 Fats & oils & their fractions, animal/vegetable, boiled, oxidized, dehydrated, sulphurized, blown, polymerized by heat in vacuum/in inert gas/othw. chemically modified (excluding those of subgroup 431.2); inedible mixtures/preparations
End use (BEC Rev. 5)
Intermediate goods · BEC 111210
CPC 2.1 product
34550 Animal or vegetable fats and oils and their fractions, chemically modified, except those hydrogenated, inter-esterified, re-esterified or elaidinized; inedible mixtures or preparations of animal or vegetable fats or oils
ISIC Rev. 4 activity
2029 Manufacture of other chemical products n.e.c.

Earlier HS editions

HSCode
20171518.00unchanged
20121518.00unchanged
20071518.00unchanged
20021518.00unchanged
19961518.00unchanged
19921518.00unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

EU deforestation regulation (EUDR)

Products of these commodities may only be placed on the EU market or exported if they are deforestation-free, legally produced and covered by a due diligence statement.

  • Oil palm applies from 30 December 2027

Palm, palm kernel and babassu oils and their fractions boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 ; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, that contain or have been made using oil palm (not including waste as defined in Article 3, point (1), of Directive 2008/98/EC)

Regulation (EU) 2023/1115, Annex I (consolidated text)

Binding rulings for similar goods 7

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.

  • N347194 U.S. CBP 24 April 2025 · 1518.00.40.00

    The tariff classification of Used Cooking Oil from Canada

  • H325687 U.S. CBP 2 June 2023 · 1518.00.40

    Classification of Agricultural Oil Feedstock

  • N329993 U.S. CBP 20 January 2023 · 1518.00.40.00

    The tariff classification of Used Vegetable Oil from Mexico

  • N311663 U.S. CBP 21 May 2020 · 1518.00.40.00

    The tariff classification of Coconut Oil from Germany

  • N310028 U.S. CBP 20 March 2020 · 1518.00.40.00

    The tariff classification of Epoxidized Soybean Oil and HDPE Shredder Bags from China

  • N272870 U.S. CBP 11 March 2016 · 1518.00.40.00

    The tariff classification of Used Vegetable Cooking Oil from Turkey

  • 600016260 HMRC 13 October 2026 – 12 October 2029 · 1518 00 95 90

    JGP Tallow is a premium quality clarified oil. Typical uses: Biodiesel.

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.

  1. GB Tariff change

    UK Trade Tariff: measure changes on 39 commodity codes

    Trade Tariff changes 2026-09-12 · Source: trade-tariff.service.gov.uk

  2. GB Countervailing duty · Applies from:

    Trade remedies notice 2026/27: rejection of the TRA’s recommendation to apply a definitive anti-subsidy measure on HVO biodiesel originating from the USA

    Trade remedies notice 2026/27 · Source: gov.uk

  3. GB Countervailing duty

    Countervailing Duties Extended on Biodiesel originating from Indonesia – 2 July 2026

    Trade Tariff news 7065 · Source: trade-tariff.service.gov.uk

  4. GB Other · Applies from:

    Trade remedies notice 2026/20: registration of imports on certain excavators from China

    Trade remedies notice 2026/20 · Source: gov.uk

  5. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

  6. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/1341 of 17 June 2026 initiating a review of Commission Implementing Regulation (EU) 2021/1266 imposing a definitive anti-dumping duty on imports of biodiesel originating in the United States of America following an expiry review pursuant to Article 11(2) of Regulation (EU) 2016/1036 of the European Parliament and of the Council and Commission Implementing Regulation (EU) 2021/1267 imposing definitive countervailing duty on imports of biodiesel originating in the United States of America following an expiry review pursuant to Article 18 of Regulation (EU) 2016/1037 of the European Parliament and of the Council

    CELEX 32026R1341 · Source: eur-lex.europa.eu

  7. GB Other

    Update to Commodity Code Structure to maintain dynamic alignment with the EU. Stop Press – 9 March 2026

    Trade Tariff news 5080 · Source: trade-tariff.service.gov.uk

  8. EU Countervailing duty · Applies from:

    Commission Implementing Regulation (EU) 2026/479 of 3 March 2026 imposing a definitive countervailing duty on imports of biodiesel originating in the Indonesia following an expiry review pursuant to Article 18 of Regulation (EU) 2016/1037 of the European Parliament and of the Council

    CELEX 32026R0479 · Source: eur-lex.europa.eu

Rule changes →

In the UK Global Tariff, subheading 1518.00 covers 14 tariff lines and the duty is between 2% and 7.7%.

The EU Combined Nomenclature divides subheading 1518.00 into 6 tariff lines; the duty is between 2% and 7.7% (average 5.6%).

Goods from 171 countries can enter the UK at a preferential rate instead of the standard 2% – 7.7%; 168 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the UK, anti-dumping duty of 144.1 GBP / 1,000 kg / of biodiesel content applies on top of the customs duty to goods from Canada and United States.

In the 12 months to August 2026, the UK imported chemically modified fats and oils worth £244.3m (up 13% on the year before), at an average of £0.91 per kg; China supplied 69%, followed by Belgium.

World trade in chemically modified fats and oils reached US$10.4bn in 2024, up 1.5% on 2023.

China was the largest exporter with 27% of the total, ahead of Malaysia.

Legal notes

Additional notes

1. For the purposes of subheadings 150710, 150810, 15101000, 151110, 151211, 151221, 151311, 151321, 151411, 151491, 151511, 151521, 15155011, 15155019, 15159021, 15159029, 15159040 to 15159059 and 15180031:

  1. (a) fixed vegetable oils, fluid or solid, obtained by pressure, are to be considered as ‘crude’ if they have undergone no other processing than:

    • decantation within the normal time limits,

    • centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any absorption filtering process or any other physical or chemical process);

  2. (b) fixed vegetable oils, fluid or solid, obtained by extraction are to continue to be considered as ‘crude’ when they cannot be distinguished, by their colour, odour or taste, nor by recognised special analytical properties, from vegetable oils and fats obtained by pressure;

  3. (c) the expression ‘crude oils’ is to be taken to extend to degummed soya-bean oil and to cotton-seed oil from which the gossypol has been removed.

2.

A. Headings 1509 and 1510 cover only oils derived solely from the treatment of olives and having the characteristics, with regard to the content of fatty acids and sterols, which are referred to in Annex I to Commission Delegated Regulation (EU) 2022/2104. Their presence can be determined using methods no. 6 (COI/T.20/Doc. No 33 (Determination of fatty acid methyl esters by gas chromatography)) and no. 8 (COI/T.20/Doc. No 26 (Determination of the composition and content of sterols, triterpenic dialcohols and aliphatic alcohols by capillary gas chromatography)) set out in Annex I to Commission Implementing Regulation (EU) 2022/2105.

Headings 1509 and 1510 do not cover chemically altered olive oil (in particular re-esterified olive oil) and mixtures of olive oil with other oils. The presence of re-esterified olive oil is ascertained using the method no. 3 (COI/T.20/Doc. No 23 (Determination of the percentage of 2-glyceryl monopalmitate)) set out in Annex I to Implementing Regulation (EU) 2022/2105.

B. Subheadings 15092000, 15093000 and 15094000 cover only the olive oils defined in points 1, 2 and 3 below, obtained solely by mechanical or other physical means under conditions which do not lead to the modification of the oil, and which have not undergone any treatment other than washing, decantation, centrifugation or filtration. Olive oils obtained using solvents, chemical or biochemical reagents, or re-esterification processes, as well as any mixtures with oils of other kinds, are excluded from these subheadings.

  1. 1. For the purposes of subheading 15092000, ‘extra virgin olive oil’ means olive oil having the characteristics of olive oils of category 1 as set out in Annex I to Delegated Regulation (EU) 2022/2104.

  2. 2. Subheading 15093000 covers virgin olive oils which have the characteristics of olive oils of category 2 as set out in Annex I to Delegated Regulation (EU) 2022/2104.

  3. 3. For the purposes of subheading 15094000, covers virgin olive oils which have the characteristics of olive oils of category 3 as set out in Annex I to Delegated Regulation (EU) 2022/2104.

C. Subheading 15099000 covers olive oil obtained by the treatment of olive oils of subheadings 15092000, 15093000 and 15094000, whether or not blended with extra virgin olive oil or virgin olive oil, and having the characteristics of olive oils of categories 4 and 5 as set out in Annex I to Delegated Regulation (EU) 2022/2104.

D. For the purposes of subheading 15101000, ‘crude olive pomace oil’ means oils with the characteristics of olive oils of category 6 as set out in Annex I to Delegated Regulation (EU) 2022/2104.

E. Subheading 15109000 covers oils obtained by the treatment of oils of subheading 15101000, whether or not blended with extra virgin olive oil or virgin olive oil, and oils not having the characteristics of the oils referred to in points B, C and D of this additional note.

Oils of this subheading must have the characteristics of the olive oils of categories 7 and 8 as set out in Annex I to Delegated Regulation (EU) 2022/2104.

3. Subheadings 15220031 and 15220039 do not cover:

  1. (a) residues resulting from the treatment of fatty substances containing oil having an iodine index, determined in accordance with the ISO 3961 method, lower than 70 or higher than 100;

  2. (b) residues resulting from the treatment of fatty substances containing oil having an iodine index higher than 70 or lower than 100, of which the peak area representing the retention volume of apparent betasitosterol, determined in accordance with method no. 8 (COI/T.20/Doc. No 26 (Determination of the composition and content of sterols, triterpenic dialcohols and aliphatic alcohols by capillary gas chromatography)) set out in Annex I to Implementing Regulation (EU) 2022/2105, is less than 93,0 % of the total sterol peak areas.

4. The analytical methods for the determination of the characteristics of the products referred to above are those laid down in the Annexes to Implementing Regulation (EU) 2022/2105.

5. Food preparations made from products of Chapter 15 presented in measured doses, such as capsules, tablets, pastilles and pills, intended for use as food supplements, are excluded from this Chapter. The essential character of a food supplement is not only given by its ingredients, but also by its specific form of presentation revealing its function as a food supplement, since it determines the dosage, the way in which it is absorbed and the place where it is supposed to become active. Such food preparations are to be classified under heading 2106 insofar as they are not specified or included elsewhere.

Products classified here

Questions and answers

What is the HS code for animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included?

Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included fall under HS subheading 1518.00, part of heading 1518, in section III of the Harmonized System.

What is the import duty on animal, vegetable or microbial fats and oils and… in the UK?

Under the UK Global Tariff, imports under 1518.00 from countries without a preferential agreement are charged at 2% to 7.7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on animal, vegetable or microbial fats and oils and… in the EU?

Under the EU Combined Nomenclature, imports under 1518.00 from countries without a preferential agreement are charged at 2% to 7.7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most animal, vegetable or microbial fats and oils and…?

China, with US$2.8bn in 2024 (27% of world exports).

Which countries can export chemically modified fats and oils to the UK duty-free?

168 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% – 7.7% applies. Pick a country above to see its rate.

Is there anti-dumping duty on chemically modified fats and oils?

The UK charges additional duty of 35% on goods from Belarus and Russia. The UK charges anti-dumping duty of 144.1 GBP / 1,000 kg / of biodiesel content on goods from Canada and United States. The UK charges anti-dumping duty of 54.64% on goods from China. The UK charges countervailing duty of 33.4% on goods from Argentina. Lower rates apply to the named exporters listed in the measure.

Where does the UK import chemically modified fats and oils from?

In the 12 months to August 2026, the largest suppliers were China (69%), Belgium (6%) and Malaysia (4%), out of total imports of £244.3m.

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Typical products

Everyday names, not part of the legal text.