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Section III
Animal, Vegetable or Microbial Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes
Chapter 15
Animal, Vegetable or Microbial Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes

Notes

1.

This Chapter does not cover the following:

(a)

pig fat or poultry fat of heading 02.09;

(b)

cocoa butter, fat or oil (heading 18.04);

(c)

edible preparations containing by mass more than 15 per cent of the products of heading 04.05 (generally Chapter 21);

(d)

greaves (heading 23.01) or residues of headings 23.04 to 23.06;

(e)

fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or

(f)

factice derived from oils (heading 40.02).

2.

Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).

3.

Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

4.

Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22.

Subheading Notes

1.

For the purposes of subheading 1509.30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/ 100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.

2.

For the purposes of subheadings 1514.11 and 1514.19, the expression "low erucic acid rape or colza oil" means the fixed oil which has an erucic acid content of less than 2 per cent by mass.

Heading CD Description Unit General EU EFTA SADC
15.16 Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared:
1516.10 - Animal fats and oils and their fractions:
1516.10.10 4 -- Obtained entirely from fish or marine mammals kg 10% free free free
1516.10.90 2 -- Other kg 10% free 10% free
1516.20 - Vegetable fats and oils and their fractions:
1516.20.10 9 -- Castor oil kg free free free free
1516.20.90 7 -- Other kg 10% free 10% free
1516.30 6 - Microbial fats and oils and their fractions kg 10% free 10% free

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