SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.

Statistical code

Description

Tariff rate

Tariff rate (EPA)

Unit

H.S. code

General

Temporary

WTO

GSP

LDC

Singapore

Mexico

Malaysia

Chile

Thailand

Indonesia

Brunei

ASEAN

Philippines

15.01

1501.00

Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03

1 Pig fat

110

(1)Of an acid value exceeding 1.3

Free

(Free)

Free

120

(2)Other

10 yen/kg

8.50 yen/kg

Free

200

2 Other

7.5%

6.4%

Free

3.2%

2.1%

4.0%

4.8%

5.2%

4.3%

15.02

1502.00

Fats of bovine animals, sheep or goats, other than those of heading 15.03

Free

(Free)

Free

- Beef tallow

011

-- For feeding purposes

019

-- Other

090

- Other

15.03

1503.00

000

Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

4.3%

Free

15.04

Fats and oils and their fractions of fish or marine mammals, whether or not refined, but not chemically modified

Free

1504.10

000

Fish-liver oils and their fractions

10%

3.5%

Free

1.8%

1.2%

2.2%

2.6%

2.3%

1504.20

000

Fats and oils and fractions, of fish, other than liver oils

10% or 6 yen/kg, whichever is the greater

7% or 4.20 yen/kg, whichever is the greater

Free

5.1% or 3.05 yen/kg, whichever is the greater

4.5% or 2.67 yen/kg, whichever is the greater

Free

5.1% or 3.05 yen/kg, whichever is the greater

5.7% or 3.44 yen/kg, whichever is the greater

1504.30

Fats and oils and their fractions, of marine mammals

010

1 Whale oil

Free

(Free)

Free

090

2 Other

10%

3.5%

Free

1.8%

1.2%

1.8%

2.2%

2.6%

2.3%

15.05

1505.00

Wool grease and fatty substances derived therefrom (including lanolin)

Free

100

1 Wool grease crude

1.2%

Free

200

2 Other

Free

15.06

1506.00

000

Other animal fats and oils and their fractions, whether or not refind, but not chemically modified

7.5%

6.4%

Free

3.2%

2.1%

4.0%

4.8%

5.2%

4.3%

15.07

Soya-bean oil and its fractions, whether or not refined, but not chemically modified

1507.10

Crude oil, whether or not degummed

100

1 Of an acid value exceeding 0.6

17 yen/kg

10.90 yen/kg

Free

200

2 Other

20.70 yen/kg

13.20 yen/kg

Free

1507.90

000

Other

20.70 yen/kg

13.20 yen/kg

Free

12.54 yen/kg

15.08

Ground-nuts oil and its fractions, whether or not refined, but not chemically modified

1508.10

Crude oil

100

1 Of an acid value exceeding 0.6

17 yen/kg

8.50 yen/kg

Free

200

2 Other

20.70 yen/kg

10.40 yen/kg

Free

1508.90

000

Other

20.70 yen/kg

10.40 yen/kg

Free

15.09

Olieve oil and its fractions, whether or not refined, but not chemically modified

Free

1509.10

000

Virgin

Free

(Free)

1509.90

000

Other

Free

(Free)

15.10

1510.00

000

Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09

Free

(Free)

Free

15.11

Palm oil and its fractions, whether or not refined, but not chemically modified

Free

1511.10

000

Crude oil

3.5%

Free

1511.90

Other

010

1 Palm stearin

2.5%

Free

090

2 Other

3.5%

Free

15.12

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified

Sunflower-seed or safflower oil and fractions thereof

1512.11

Crude oil

1 Of an acid value exceeding 0.6

17 yen/kg

8.50 yen/kg

Free

110

- Sunflower-seed　oil

3.18 yen/kg

210

- Safflower oil

1.41 yen/kg

2 Other

20.70 yen/kg

10.40 yen/kg

Free

120

- Sunflower-seed oil

3.9 yen/kg

220

- Safflower oil

1.73 yen/kg

1512.19

Other

20.70 yen/kg

10.40 yen/kg

Free

010

- Sunflower-seed oil and its fractions

3.9 yen/kg

090

- Safflower oil and its fractions

1.73 yen/kg

Cotton seed oil and its fractions

1512.21

Crude oil, whether or not gossypol has been removed

17 yen/kg

Free

010

- Used for the manufacture of canned fish or shellfish for export

Exemption

Free

090

- Other

8.50 yen/kg

1512.29

Other

17 yen/kg

Free

010

- Used for the manufacture of canned fish or shellfish for export

Exemption

Free

090

- Other

8.50 yen/kg

15.13

Coconut (copra), palm kernel or babassu oil and fractions thereof, wheter or not refined, but not chemically modified

Free

Coconut (copra) oil and its fractions

1513.11

000

Crude oil

7% or 7 yen/kg, whichever is the greater

4.5% or 5 yen/kg, whichever is the greater

Free

1513.19

000

Other

7% or 7 yen/kg, whichever is the greater

4.5% or 5 yen/kg, whichever is the greater

Free

Palm kernel or babassu oil and fractions thereof

1513.21

Crude oil

100

1 Palm kernel oil

Free

2 Babassu oil

Free

210

(1)Of an acid value exceeding 0.6

17 yen/kg

Free

220

(2)Other

20.70 yen/kg

Free

1513.29

Other

100

1 Palm kernel oil and its fractions

Free

200

2 Babassu oil and its fractions

20.70 yen/kg

Free

15.14

Rape, colza or mustard oil and fractions thereof, wheter or not refined, but not chemically modified

Low eruic acid rape or colza oil and its fractions

1514.11

Crude oil

100

1 Of an acid value exceeding 0.6

17 yen/kg

10.90 yen/kg

Free

200

2 Other

20.70 yen/kg

13.20 yen/kg

Free

1514.19

000

Other

20.70 yen/kg

13.20 yen/kg

Free

Other

1514.91

Crude oil

100

1 Of an acid value exceeding 0.6

17 yen/kg

10.90 yen/kg

Free

200

2 Other

20.70 yen/kg

13.20 yen/kg

Free

1514.99

000

Other

20.70 yen/kg

13.20 yen/kg

Free

15.15

Other fixed vegatable fats and oils (including jojoba oil) and their fractions, wheter or not refined, but not chemically modified

Linseed oil and its fractions

1515.11

000

Crude oil

10% or 11 yen/kg, whichever is the greater

5% or 5.50 yen/kg, whichever is the greater

Free

1515.19

000

Other

10% or 11 yen/kg, whichever is the greater

5% or 5.50 yen/kg, whichever is the greater

Free

Maize (corn) oil and its fractions

1515.21

Crude oil

100

1 Of an acid value exceeding 0.6

10 yen/kg

5 yen/kg

Free

200

2 Other

20.70 yen/kg

10.40 yen/kg

Free

1515.29

000

Other

20.70 yen/kg

10.40 yen/kg

Free

1515.30

000

Castor oil and its fractions

4.5%

Free

1515.50

Sesame oil and its fractions

100

1 Of an acid value exceeding 0.6

17 yen/kg

8.50 yen/kg

Free

3.18 yen/kg

200

2 Other

20.70 yen/kg

10.40 yen/kg

Free

3.9 yen/kg

1515.90

Other

1 oiticica oil and its fractions, tung oil and its fractions

Free

110

- Tung oil and its fractions

(Free)

190

- Other

(Free)

2 Camellia oil, Urushi wax and Haze wax and their fractions

Free

200

- Camellia oil and its fractions

Free

300

- Urushi wax and Haze wax and their fractions

600

3 Jojoba oil and its fractions

7.5%

Free

4 Other

(1)Of an acid value exceeding 0.6

17 yen/kg

8.50 yen/kg

Free

410

- Rice bran oil and its fractions

4.20 yen/kg

3.99 yen/kg

7.72　yen/kg

510

- Other

6.91 yen/kg

7.44 yen/kg

(2)Other

20.70 yen/kg

10.40 yen/kg

Free

420

- Rice bran oil and its fractions

520

- Other

3.9 yen/kg

9.1 yen/kg

15.16

Animal or vegetable fats and oil and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, wheter or not refined, but not prepared

Free

1516.10

000

Animal fats and oils and their fractions

(4%)

Free

1516.20

Vegetable fats and oils and their fractions

3.5%

Free

010

- Hydrogenated caster oil

090

- Other

15.17

Margarine, edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16

1517.10

000

Margarine, excluding liquid margarine

35%

29.8%

Free

26.0%

29.8%

1517.90

Other

1 Mixtures of animal fats and oil and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, wheter or not refined, but not further prepared, not otherwise prepared

110

(1)Partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised

(4%)

Free

190

(2)Other

7.5%

6.4%

Free

3.2%

2.1%

3.2%

4.3%

2 Mixtures of vegetable fats and oil and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, wheter or not refined, but not further prepared, not otherwise prepared

210

(1)Partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised

3.5%

Free

290

(2)Other

20.70 yen/kg

13.20 yen/kg

Free

13.20 yen/kg

300

3 Oils of a kind used as mould release

4.8%

2.9%

Free

1.5%

1.0%

1.8%

2.2%

2.4%

1.9%

400

4 Shortening

15%

12.8%

Free

12.8%

900

5 Other

25%

21.3%

Free

21.3%

15.18

1518.00

000

Animal or vegetable 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 15.16, inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included

2.5%

Free

15.20

1520.00

000

Glycerol, crude, glycerol waters and glycerol lyes

(5%)

Free

15.21

Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refind or coloured

1521.10

Vegetable waxes

Free

010

- Carunauba wax

(Free)

090

- Other

(Free)

1521.90

Other

1 Beeswax or spermaceti

15%

010

- Beeswax

12.8%

6.4%

Free

4.7%

11.6%

5.2%

091

- Spermaceti

5.3%

Free

099

2 Other

7.5%

4.5%

Free

15.22

1522.00

Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes

Free

100

1 Degras

7.5%

4.5%

Free

200

2 Other

Free

(Free)

Free