ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS > ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES > Fats of bovine animals, sheep or goats, other than those of heading|1503 > Tallow > Other > Of beef
Base rate (erga omnes)
Applies to all third countries without preferential agreement
| Origin | Rate | Savings | Trade agreement | Details |
|---|---|---|---|---|
EU-Canada agreement: re-imported goods1006 0.000 %-3.2 pp | 0.000 % | -3.2 pp | — | 1 |
CARIFORUM1033 0.000 %-3.2 ppEU-CARIFORUM EPA | 0.000 % | -3.2 pp | EU-CARIFORUM EPA | |
Eastern and Southern Africa States1034 0.000 %-3.2 ppESA Interim EPA | 0.000 % | -3.2 pp | ESA Interim EPA | |
SADC EPA1035 0.000 %-3.2 ppSADC EPA | 0.000 % | -3.2 pp | SADC EPA | |
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-3.2 pp | 0.000 % | -3.2 pp | — | |
GSP-EBA2005 0.000 %-3.2 ppEverything But Arms | 0.000 % | -3.2 pp | Everything But Arms | |
GSP Standard2020 0.000 %-3.2 ppGeneralised Scheme of Preferences | 0.000 % | -3.2 pp | Generalised Scheme of Preferences | |
GSP+2027 0.000 %-3.2 ppGSP+ Enhanced Arrangement | 0.000 % | -3.2 pp | GSP+ Enhanced Arrangement |
Products exported directly or indirectly from the Russian Federation or Belarus
Merchant product identifier
Non-standardised manufacturer product identifier
Standardised manufacturer product identifier
No standardised manufacturer product identifier for the declared product exists
Certificate of eligibility for tariff quota with order number 09.4456
Import licence AGRIM
Special entries on the import licence AGRIM
Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Movement certificate EUR.1
Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
Movement certificate EUR.1
Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
Product not subjected to the provisions of Regulation (EU) 2024/1157
Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
Product not subjected to the provisions of Regulation (EU) 2024/1157
Certificate of inspection for organic products
Goods not concerned by Regulation (EU) 2018/848 (organic products)
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))
Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Goods with third country origin coming from Norway, according to the relevant EU legislation.
Goods with third country origin coming from San Marino, according to the relevant EU legislation.
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).
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))
Goods with EU origin returning from Andorra, according to the relevant EU legislation
Goods with EU origin returning from Switzerland, according to the relevant EU legislation
Goods with EU origin returning from Iceland, according to the relevant EU legislation
Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation
Goods with EU origin returning from Norway, according to the relevant EU legislation
Goods with EU origin returning from San Marino, according to the relevant EU legislation
Goods with EU origin coming from outermost regions, according to the relevant EU legislation
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).
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))
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
Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Goods with third country origin coming from Norway, according to the relevant EU legislation.
Goods with third country origin coming from San Marino, according to the relevant EU legislation.
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).
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))
Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Goods with third country origin coming from Norway, according to the relevant EU legislation.
Goods with third country origin coming from San Marino, according to the relevant EU legislation.
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).
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))
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
Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Goods with third country origin coming from Norway, according to the relevant EU legislation.
Goods with third country origin coming from San Marino, according to the relevant EU legislation.
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).
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))
Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Goods with third country origin coming from Norway, according to the relevant EU legislation.
Goods with third country origin coming from San Marino, according to the relevant EU legislation.
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).
Common misclassifications
Classification tips
Sample products
Fats of bovine animals, sheep or goats, other than those of heading 1503 See the HS Explanatory Note to heading 1502 . This heading includes rendered fats, such as: 1. Greaves’ fat; 2. ‘Acid’ fat, obtained by boiling the lowest-quality unrendered fat in an aqueous solution of sulphuric acid which hydrolyses the albuminoid substances in the tissues, thus releasing the fat. In addition to rendered fats, this heading includes unrendered fats, i.e. fat enclosed in its cellular membranes. 1503 00 1503 00 11 and 1503 00 19 Lard stearin and oleostearin These subheadings cover the products referred to in the second and penultimate paragraphs of the HS Explanatory Note to heading 1503 .
1. This chapter does not cover: (a) pig fat or poultry fat of heading 0209; (b) cocoa butter, fat and oil (heading 1804); (c) preparations containing by weight more than 15 % of the products of heading 0405 (generally Chapter 21); (d) greaves (heading 2301) and residues of headings 2304 to 2306. Additional Note 1: For the purposes of subheadings 1509 10 and 1509 90: (a) the 'acid value' is determined in accordance with Annex II and Annex IX to Commission Delegated Regulation (EU) 2022/2104; (b) the 'wax content' is determined by the method set out in Annex IV to that Regulation; (c) the 'peroxide value', expressed in milliequivalents of active oxygen per kg, is determined in accordance with Annex III to that Regulation; (d) the content of 'delta-K' (see Annex IX) must not exceed 0.01 for extra virgin olive oil and 0.01 for virgin olive oil. Additional Note 2: Subheadings 1509 10 10 and 1509 10 20 do not cover olive oil obtained by treatment with solvents or re-esterification, or any mixture with oils of other kinds. The presence of re-esterified olive oil or of oils of other kinds is determined by the method set out in Annex VII to Regulation (EU) 2022/2104.
Fats of bovine animals, sheep or goats, other than those of heading 1503
CTH, or refining.
Residual rule
Where the country of origin cannot be determined by application of the primary rules and the other
Annex 22-01 DA 2015/2446
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Synonyms
beef tallow, cattle tallow, tallow of bovine animals
Materials
Keywords
beef tallow · cattle tallow · tallow of bovine animals · animal fat · beef · tallow
1. This chapter does not cover: (a) pig fat or poultry fat of heading 0209; (b) cocoa butter, fat or oil (heading 1804); (c) edible preparations containing by weight more than 15% of the products of heading 0405 (generally Chapter 21); (d) greaves (heading 2301) or residues of headings 2304 to 2306; (e) fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulfonated oils or other goods of Section VI; (f) factice derived from oils (heading 4002). 2. Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510). 3. Heading 1518 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 1522.
This Section does not cover: (a) pig fat or poultry fat of heading 0209; (b) cocoa butter, fat or oil (heading 1804); (c) edible preparations containing by weight more than 15 % of the products of heading 0405 (generally Chapter 21); (d) greaves (heading 2301) or residues of headings 2304 to 2306; (e) fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; (f) factice derived from oils (heading 4002).
Source: European Commission - CN Explanatory Notes (CNEN) and HS legal notes.
€0
€0
+€0
€1.08/kg
€1.49/kg
4,621
ConcentratedThird-country sourcing partners
| # | Partner | Value (EUR) | kg | €/kg | Share | YoY |
|---|---|---|---|---|---|---|
| 1 | 🇬🇧 United Kingdom | €43.8M | 35.0Mt | €1.25/kg | 64.7% | |
| 2 | 🇦🇷 Argentina | €12.0M | 14.5Mt | €0.8267/kg | 17.7% | |
| 3 | 🇺🇾 UY | €6.5M | 7.7Mt | €0.8412/kg | 9.6% | |
| 4 | 🇨🇭 Switzerland | €3.6M | 3.0Mt | €1.20/kg | 5.3% | |
| 5 | 🇹🇷 Turkey | €1.9M | 2.5Mt | €0.7606/kg | 2.8% | |
| 6 | 🇺🇸 United States | €9K | 2Kt | €4.28/kg | 0.0% | |
| 7 | 🇶🇼 QW | €2K | 33 | €65.55/kg | 0.0% |
Third-country target markets
| # | Partner | Value (EUR) | kg | €/kg | Share | YoY |
|---|---|---|---|---|---|---|
| 1 | 🇬🇧 United Kingdom | €43.2M | 23.8Mt | €1.81/kg | 62.1% | |
| 2 | 🇨🇭 Switzerland | €8.7M | 5.7Mt | €1.53/kg | 12.5% | |
| 3 | 🇽🇸 XS | €6.6M | 4.7Mt | €1.40/kg | 9.5% | |
| 4 | 🇺🇦 Ukraine | €6.2M | 7.4Mt | €0.8307/kg | 8.8% | |
| 5 | 🇧🇦 Bosnia and Herzegovina | €5.0M | 3.2Mt | €1.55/kg | 7.2% |