15Chapter

15Heading

19Subheading

10CN

00TARIC

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

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 > Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified > Linseed oil and its fractions > Other > For technical or industrial uses other than the manufacture of foodstuffs for human consumption

Origin

EU-Canada agreement: re-imported goods1006

0.000 %-50.0 pp

CARIFORUM1033

0.000 %-50.0 ppEU-CARIFORUM EPA

Eastern and Southern Africa States1034

0.000 %-50.0 ppESA Interim EPA

SADC EPA1035

0.000 %-50.0 ppSADC 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 %-50.0 pp

GSP-EBA2005

0.000 %-50.0 ppEverything But Arms

GSP+2027

0.000 %-50.0 ppGSP+ Enhanced Arrangement

OCTs2080

0.000 %-50.0 ppOverseas Association Decision

Hierarchy

03Section III — ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS

1500000000ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

1515000000Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified

1515110000Linseed oil and its fractions

1515190000Other

1515191000For technical or industrial uses other than the manufacture of foodstuffs for human consumption

1515199000Other

Duties & Measures

Third Country Duty50.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

50.000 %

2 certificate(s) required

N990UN/EDIFACT certificate

EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Y155Particular provisions50.000 %

Products exported directly or indirectly from the Russian Federation or Belarus

Declared subheading not allowed

Preferential rates(50)

+40

Preferential rates - 50 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-50.0 pp	-50.0 pp	—	1
CARIFORUM1033 0.000 %-50.0 ppEU-CARIFORUM EPA	-50.0 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-50.0 ppESA Interim EPA	-50.0 pp	ESA Interim EPA
SADC EPA1035 0.000 %-50.0 ppSADC EPA	-50.0 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 %-50.0 pp	-50.0 pp	—
GSP-EBA2005 0.000 %-50.0 ppEverything But Arms	-50.0 pp	Everything But Arms
GSP+2027 0.000 %-50.0 ppGSP+ Enhanced Arrangement	-50.0 pp	GSP+ Enhanced Arrangement
OCTs2080 0.000 %-50.0 ppOverseas Association Decision	-50.0 pp	Overseas Association Decision

Third country duty(2)

inherited from 1515190000

Belarus

50.000 %Regulation 1652/242024-07-01

Russia

50.000 %Regulation 1652/242024-07-01

Low-value consignment customs duty(2)

inherited from 1500000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Preference under end-use(2)

GSP Standard2020

1.600 %1Regulation 0978/122018-01-01

Generalised Scheme of Preferences(since 1971)

Except:ID(Indonesia)

15 member countries

CGCongo - BrazzavilleCKCook IslandsDZAlgeriaFMMicronesiaGHGhanaIDIndonesiaINIndiaJOJordanKEKenyaNGNigeriaNUNiueSYSyriaTJTajikistanVNVietnamWSSamoa

1 certificate(s) required

N990UN/EDIFACT certificate

EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Declared subheading not allowed

EU001The relief from or reduction of customs duties shall be subject to the conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10. 10. 2013, p. 1)).

Mercosur5500

4.000 %2Decision 0183/262026-05-01

2 certificate(s) required

N990UN/EDIFACT certificate

EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

U126Proof of origin

Statement on origin (Article 3.16 of the EU-Mercosur Interim Trade Agreement)

Declared subheading not allowed

Measure not applicable

Suspension -ships, vessels & drilling platforms(1)

inherited from 1515190000

ERGA OMNES

0.000 %1Regulation 2658/872016-07-01

1 certificate(s) required

C990Other certificates

End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Measure not applicable

EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.

TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels. 2. Customs duties shall be suspended in respect of: (a) goods intended for incorporation in drilling or production platforms: (1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or (2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms. (b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.

TM511Goods intended for incorporation in drilling or production platforms: Those goods such as motor fuel, lubricants and gas, which are necessary for the operation of machines and apparatus which do not affect permanently, and are not integral parts of the platforms and which are used on board for the construction, repair, maintenance, conversion or equipping of these platforms are regarded also as being used for incorporation in drilling or production platforms.

Import control(2)

inherited from 1500000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Import control -waste(1)

inherited from 1500000000

ERGA OMNES

Regulation 1157/242026-05-21

6 certificate(s) required

C672Other certificates

Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII

C669Other certificates

Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA

Y923Particular provisions

Product not subjected to the provisions of Regulation (EU) 2024/1157

C672Other certificates

Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII

C670Other certificates

Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB

Y923Particular provisions

Product not subjected to the provisions of Regulation (EU) 2024/1157

Import/export not allowed after control

CD572The wastes mentioned in Article 4 (paragraphs 1 and 2) of Regulation (EU) 2024/1157 shall be subject to the procedure of prior written notification and consent.

CD573The wastes mentioned in Article 4(paragraph 4) of Regulation (EU) 2024/1157 shall be subjected to the general information requirements laid down in Article 18 of the same Regulation, if the amount of waste shipped exceeds 20 kg.

CD574If the wastes listed in Annex III (green list) display certain hazardous characteristics, the relevant provisions shall apply as if these wastes had been listed in Annex IV (amber list). Article 4 (paragraph 2 letter e) of Regulation (EU) 2024/1157.

CD577By way of derogation from Article 4(1) and (2), shipments of waste explicitly destined for laboratory aalysis or experimental treatment trials to assess either the physical or chemical characteristics of the waste or to determine its suitability for recovery or disposal shall be subject to the general information requirements laid down in Article 18 where all of the following conditions are fulfilled: (a) the quantity of waste does not exceed the quantity reasonably needed to perform the analysis or trial in each particular case, but not more than 250 kg or any larger quantity agreed on a case-by- case basis by the competent authorities of dispatch and destination and the person who arranges the shipment; (b) in the event a quantity higher than 250 kg is requested by the person who arranges the shipment, that person shall provide the information contained in Annex VII, to the extent possible, to the competent authorities of dispatch and destination together with the reasoned explanation why such a larger quantity is needed to perform the analysis or trial. Article 4 (paragraph 5) - Regulation (EU) 2024/1157

Start date: 1972-01-01

Trade Statistics

Description & Classification

Common misclassifications

1515199000: Linseed oil or its fractions are not for technical or industrial uses other than manufacture of foodstuffs for human consumption

Classification tips

Linseed oil or its fractions are for technical or industrial uses other than manufacture of foodstuffs for human consumption

Sample products

Refined linseed oil, for technical use

Regulatory notes

Additional noteAdditional Notes to Chapter 15

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.

Chapter note

Non-preferential origin

specific

Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified

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

FAQ

What is the EU customs duty for For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1515191000)?

The third country duty (erga omnes) for For technical or industrial uses other than the manufacture of foodstuffs for human consumption is 50.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1515191000)?

Yes, 49 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1515191000)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 1515191000?

TARIC code 1515191000 (For technical or industrial uses other than the manufacture of foodstuffs for human consumption) covers the following products: Refined linseed oil, for technical use, Linseed oil fraction, not chemically modified, for industrial use other than manufacture of foodstuffs for human consumption.

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#	Partner	Value (EUR)	kg	€/kg	Share
1	🇺🇦 Ukraine	€944K	938Kt	€1.01/kg	63.2%
2	🇬🇧 United Kingdom	€529K	117Kt	€4.52/kg	35.4%
3	🇮🇳 India	€9K	3Kt	€2.88/kg	0.6%
4	🇮🇩 Indonesia	€5K	415	€10.88/kg	0.3%
5	🇹🇷 Turkey	€4K	130	€31.88/kg	0.3%
6	🇮🇱 Israel	€2K	15	€136.13/kg	0.1%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇮🇳 India	€15.4M	10.5Mt	€1.46/kg	26.8%
2	🇰🇷 South Korea	€15.3M	10.3Mt	€1.48/kg	26.6%
3	🇮🇩 Indonesia	€10.2M	7.3Mt	€1.41/kg	17.8%
4	🇬🇧 United Kingdom	€10.2M	6.2Mt	€1.64/kg	17.8%
5	🇲🇽 Mexico	€4.4M	2.8Mt	€1.53/kg	7.6%
6	🇯🇵 Japan	€1.9M	1.3Mt	€1.44/kg	3.4%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇺🇦 Ukraine	€944K	938Kt	€1.01/kg	63.2%
2	🇬🇧 United Kingdom	€529K	117Kt	€4.52/kg	35.4%
3	🇮🇳 India	€9K	3Kt	€2.88/kg	0.6%
4	🇮🇩 Indonesia	€5K	415	€10.88/kg	0.3%
5	🇹🇷 Turkey	€4K	130	€31.88/kg	0.3%
6	🇮🇱 Israel	€2K	15	€136.13/kg	0.1%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇮🇳 India	€15.4M	10.5Mt	€1.46/kg	26.8%
2	🇰🇷 South Korea	€15.3M	10.3Mt	€1.48/kg	26.6%
3	🇮🇩 Indonesia	€10.2M	7.3Mt	€1.41/kg	17.8%
4	🇬🇧 United Kingdom	€10.2M	6.2Mt	€1.64/kg	17.8%
5	🇲🇽 Mexico	€4.4M	2.8Mt	€1.53/kg	7.6%
6	🇯🇵 Japan	€1.9M	1.3Mt	€1.44/kg	3.4%

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

Hierarchy

Duties & Measures

Description & Classification

Regulatory notes

Non-preferential origin

FAQ

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Hierarchy

Duties & Measures

Trade Statistics

Description & Classification

Regulatory notes

Non-preferential origin

FAQ

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Trade Statistics

Trade value (2022–2025)

Import sources

Export markets

EU Member States

Trade value (2022–2025)

Import sources

Export markets

EU Member States