UK Global Tariff · commodity code · HS 1514.91

1514 91 10 00

1514 91 10 00: For technical or industrial uses other than the manufacture of foodstuffs for human consumption

✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026

  1. 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified
  2. Other
  3. 1514 91 00 00 Crude oil
  4. 1514 91 10 00 For technical or industrial uses other than the manufacture of foodstuffs for human consumption

What you pay

Importing into UK

Customs duty standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

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 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)
  • 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)

Import requirements 2

  • 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

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—
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–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–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–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

Footnotes

TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…

UK: imports by month · HS 1514.91

last 12 months£19.6m+14.8% · previous 12 months
Average import price£1.03 per kg
Jan 2024: £69kFeb 2024: £863kMar 2024: £81kApr 2024: £977kMay 2024: £50kJun 2024: £1.8mJul 2024: £3mAug 2024: £792kSept 2024: £1.1mOct 2024: £2.1mNov 2024: £1.1mDec 2024: £1.2mJan 2025: £10kFeb 2025: £17kMar 2025: £94kApr 2025: £1.5mMay 2025: £3.5mJun 2025: £1.1mJul 2025: £3.4mAug 2025: £2.1mSept 2025: £2.1mOct 2025: £957kNov 2025: £2.4mDec 2025: £2.3mJan 2026: £92kFeb 2026: £2.4mMar 2026: £718kApr 2026: £2.6mMay 2026: £1.6mJun 2026: £1.3mJul 2026: £1.3mAug 2026: £1.9m 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
Netherlands £19.1m 97.2% +376.1%
Germany £200k 1% -98.4%
Bangladesh £141k 0.7% +454.9%
United States £122k 0.6% -63.7%
India £61k 0.3% -19.9%
Lithuania £21k 0.1% +6.1%
Ireland £4k 0% -81.3%
Spain £0 0% -100%

Same subheading in other tariffs

1514.91 Rape, colza or mustard oil and fractions thereof, whether: other, crude oil

UK lines: 1514.91

Legal notes

Subheading notes
Additional notes

Chapter notes: Chapter 15 →

In the UK Global Tariff, 1514 91 10 00 is one of 2 lines under subheading 1514.91, rape, colza or mustard oil and fractions thereof, whether: other, crude oil.

No rate is printed on this line itself.

In the 12 months to August 2026, the UK imported goods of subheading 1514.91 worth £19.6m (up 15% on the year before), at an average of £1.03 per kg; Netherlands supplied 97%, followed by Germany.

For the same subheading, the EU duty is 3.2%–6.4%, the Türkiye duty is 0%–31.2%, the US duty is 0%–6.4%, the Canada duty is 6%, the Mexico duty is free, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is free, the New Zealand duty is free, the Taiwan duty is 4%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 10%.

The UK imported goods of subheading 1514.91 worth US$13m in 2024; the largest supplier was the Netherlands.

Questions and answers

Where does the UK import these goods from?

For subheading 1514.91 as a whole, the largest supplier in 2024 was the Netherlands (US$7m), followed by Germany.

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Typical products

Everyday names, not part of the legal text.