Voluntary Report - public distribution

**Date:** 7/19/2006

**GAIN Report Number:** CH6037

CH6037

**China, Peoples Republic of**

**Trade Policy Monitoring**

**China\'s Import Tariffs on Edible Fats and Oils**

**2006**

**Approved by:**

![](media/image1.wmf)James P. Butterworth

U.S. Embassy

**Prepared by:**

Caleb O\'Kray, Zhang Jianping, Zhang Lei

**Report Highlights:**

This report contains China\'s import tariffs levied on animal or
vegetable fats and oils and their cleavage products; prepared edible
fats; and animal or vegetable waxes found in Section III, Chapter 15, of
China's Harmonized Tariff Schedule. These tariffs are applicable only
through Dec 31, 2006. This report should be read together with CH6034.

Includes PSD Changes: No

Includes Trade Matrix: No

Unscheduled Report

Beijing \[CH1\]

\[CH\]

# Introduction

This report should be read together with CH6034, "Index & Guide to
China's 2006 Agricultural Import Tariff Schedule", which contains
definitions of the column headings and a table of definitions of the
codes used in the column labeled, "S&C." It also contains an index of
GAIN reports for other agricultural products not contained in this
report.

DISCLAIMER: The report is NOT a legal document and should not be used
for such purposes. While FAS/Beijing has made every effort to accurately
transcribe and translate the information, in the event of any errors or
omissions in translation or other information contained herein, the
original version of China's tariff schedule in the Chinese language
shall prevail. Moreover, Chinese Customs officials at the port of entry
determine the description of products imported into the People's
Republic of China and the tariff paid thereon.

# 

# Update and Analysis

Crude Soybean oils, in-quota and out-of-quota, and Refined Soybean oils,
in-quota and out-of-quota (1507100010, 1507100090, 1507900010,
1507900090) were eliminated from the tariff schedule. Crude Palm Oil
variants (1511100010, 1511100090, 1511901010, 1511901090, 1511909010,
1511909090), Crude and refined sunflower seed oil variants (1512110010,
1512110090, 1512190010, 1512190090), and Crude Sinapic Acid Rape or
Colza oil variants (1514110010, 1514110090, 1514190010, 1514190090,
1514911010, 1514911090, 1514990010, 1514990090) were eliminated from the
tariff schedule. China is already the largest edible oil importer in the
world. China is also looking towards developing biodiesel from waste
vegetable oils, such as palm oil. Perhaps these favorable tariff changes
reflect a policy to attract even larger vegetable oil imports to the
country.

Nim and its extract (15159020) and Beeswax (15219010) were added to the
schedule.

\[Section III: Animal or Vegetable Fats and Oils and Their Cleavage
Products; Prepared Edible Fats; Animals or Vegetable Waxes\]

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

Chapter Notes:

1.  -- This Chapter does not cover:

    a.  Pig fat or poultry fat of heading 02.09;

    b.  Cocoa butter, fat or oil (heading 18.04);

    c.  Edible preparations containing by weight more than 15% of the
        products of heading 04.05 (generally Chapter 21);

    d.  Greaves (heading 23.01) or residues of heading 23.04 to 23.06;

    e.  Fatty acids, prepared waxes, medicaments, paints, varnishes,
        soap, perfumery, cosmetic or toilet preparations, sulphonated
        oils or other goods for 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 wood grease residues fall in heading 15.22.

Subheading Note:

1.  For the purpose of subheadings 1514.11 and 1514.19, the expression
    "low erucic acid rape or colza oil" means the fixed oil that has an
    erucic acid content of less than 2% by weight.

+--------+----------------------+---+---+----+---+----+-----+--------+
| *      | ###### Description   | * | * | *  | * | ** | ##  | *      |
| *HS#** |                      | * | * | *G | * | Dr | ### | *S&C** |
|        |                      | M | C | en | V | aw | # U |        |
|        |                      | F | P | ** | A | -b | nit |        |
|        |                      | N | * |    | T | ac |     |        |
|        |                      | \ | * | *  | * | k% |     |        |
|        |                      | % |   | *% | * | ** |     |        |
|        |                      | * | * | ** |   |    |     |        |
|        |                      | * | * |    | * |    |     |        |
|        |                      |   | % |    | * |    |     |        |
|        |                      |   | * |    | % |    |     |        |
|        |                      |   | * |    | * |    |     |        |
|        |                      |   |   |    | * |    |     |        |
+========+======================+===+===+====+===+====+=====+========+
| **     | **Pig fat (including |   |   |    |   |    |     |        |
| 1501** | lard) and poultry    |   |   |    |   |    |     |        |
|        | fat, other than that |   |   |    |   |    |     |        |
|        | of heading 02.09 or  |   |   |    |   |    |     |        |
|        | 15.03:**             |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | Pig fat (including   | 1 |   | 35 | 1 | 13 | kg  | AB     |
| 010000 | lard) and poultry    | 0 |   |    | 7 |    |     |        |
|        | fat, other than that |   |   |    |   |    |     |        |
|        | of heading 02.09 or  |   |   |    |   |    |     |        |
|        | 15.03                |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| **     | **Fats of bovine     |   |   |    |   |    |     |        |
| 1502** | animals, sheep or    |   |   |    |   |    |     |        |
|        | goats, other than    |   |   |    |   |    |     |        |
|        | those of heading     |   |   |    |   |    |     |        |
|        | 15.03:**             |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \-\-- Raw            | 8 |   | 70 | 1 | 5  | kg  | AB     |
| 020010 |                      |   |   |    | 7 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \-\-- Other          | 8 |   | 30 | 1 | 13 | kg  | AB     |
| 020090 |                      |   |   |    | 7 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| **     | **Lard stearin, lard |   |   |    |   |    |     |        |
| 1503** | oil, oleostearin,    |   |   |    |   |    |     |        |
|        | oleo-oil and tallow  |   |   |    |   |    |     |        |
|        | oil, not emulsified  |   |   |    |   |    |     |        |
|        | or mixed or          |   |   |    |   |    |     |        |
|        | otherwise            |   |   |    |   |    |     |        |
|        | prepared:**          |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | Lard stearin, lard   | 1 |   | 30 | 1 | 13 | kg  | AB     |
| 030000 | oil, oleostearin,    | 0 |   |    | 7 |    |     |        |
|        | oleooil and tallow   |   |   |    |   |    |     |        |
|        | oil, not emulsified  |   |   |    |   |    |     |        |
|        | or mixed or          |   |   |    |   |    |     |        |
|        | otherwise prepared   |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| **     | **Fats and oils and  |   |   |    |   |    |     |        |
| 1504** | their fractions, of  |   |   |    |   |    |     |        |
|        | fish or marine       |   |   |    |   |    |     |        |
|        | mammals, whether or  |   |   |    |   |    |     |        |
|        | not refined, but not |   |   |    |   |    |     |        |
|        | chemically           |   |   |    |   |    |     |        |
|        | modified:**          |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \- Fish-liver oils   | 1 |   | 30 | 1 | 13 | kg  | AB     |
| 041000 | and their fractions  | 2 |   |    | 7 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \- Fats and oils and | 1 |   | 50 | 1 | 13 | kg  | AB     |
| 042000 | their fractions, of  | 2 |   |    | 7 |    |     |        |
|        | fish, other than     |   |   |    |   |    |     |        |
|        | liver oils           |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \- Fats and oils and | 1 |   | 50 | 1 | 13 | kg  |        |
| 043000 | their fractions, of  | 4 |   |    | 7 |    |     |        |
|        | marine mammals       | . |   |    |   |    |     |        |
|        |                      | 4 |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 1504   | Fats and oils and    | 1 |   | 50 | 1 | 13 | kg  | ABFE   |
| 300010 | their fractions, of  | 4 |   |    | 7 |    |     |        |
|        | marine mammals of    | . |   |    |   |    |     |        |
|        | endangered or        | 4 |   |    |   |    |     |        |
|        | threatened species   |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 1504   | Other fats and oils  | 1 |   | 50 | 1 | 13 | kg  | AB     |
| 300090 | and their fractions, | 4 |   |    | 7 |    |     |        |
|        | of marine mammals    | . |   |    |   |    |     |        |
|        |                      | 4 |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| **     | **Wool grease and    |   |   |    |   |    |     |        |
| 1505** | fatty substances     |   |   |    |   |    |     |        |
|        | derived therefrom    |   |   |    |   |    |     |        |
|        | (including           |   |   |    |   |    |     |        |
|        | lanolin):**          |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | Wool grease and      | 2 |   | 70 | 1 | 13 | kg  | AB     |
| 050000 | fatty substances     | 0 |   |    | 7 |    |     |        |
|        | derived therefrom    |   |   |    |   |    |     |        |
|        | (including lanolin): |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| **     | **Other animal fats  |   |   |    |   |    |     |        |
| 1506** | and oils and their   |   |   |    |   |    |     |        |
|        | fractions, whether   |   |   |    |   |    |     |        |
|        | or not refined, but  |   |   |    |   |    |     |        |
|        | not chemically       |   |   |    |   |    |     |        |
|        | modified:**          |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | Other animal fats    | 2 |   | 70 | 1 | 13 | kg  |        |
| 060000 | and oils and their   | 0 |   |    | 7 |    |     |        |
|        | fractions, whether   |   |   |    |   |    |     |        |
|        | or not refined, but  |   |   |    |   |    |     |        |
|        | not chemically       |   |   |    |   |    |     |        |
|        | modified             |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 1506   | Fats of wild horses, | 2 |   | 70 | 1 | 13 | kg  | ABFE   |
| 000010 | wild bovine animals  | 0 |   |    | 7 |    |     |        |
|        | (including fats and  |   |   |    |   |    |     |        |
|        | oil of hippo, bear,  |   |   |    |   |    |     |        |
|        | hare, green turtle   |   |   |    |   |    |     |        |
|        | and green turtle     |   |   |    |   |    |     |        |
|        | egg)                 |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 1506   | Fats and oils and    | 2 |   | 70 | 1 | 13 | kg  | AB     |
| 000090 | their fractions, of  | 0 |   |    | 7 |    |     |        |
|        | other animals,       |   |   |    |   |    |     |        |
|        | whether or not       |   |   |    |   |    |     |        |
|        | refined, but not     |   |   |    |   |    |     |        |
|        | chemically modified: |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| **     | **Soybean oil and    |   |   |    |   |    |     |        |
| 1507** | its fractions,       |   |   |    |   |    |     |        |
|        | whether or not       |   |   |    |   |    |     |        |
|        | refined, but not     |   |   |    |   |    |     |        |
|        | chemically           |   |   |    |   |    |     |        |
|        | modified:**          |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \- Crude oil whether | 9 |   | \  | 1 | 11 | Kg  | 7AB    |
| 071000 | or not degummed      |   |   | *1 | 3 |    |     |        |
|        |                      |   |   | 90 |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \- Other             | 9 |   | \  | 1 | 11 | kg  | 7AB    |
| 079000 |                      |   |   | *1 | 3 |    |     |        |
|        |                      |   |   | 90 |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| **     | **Ground-nut oil and |   |   |    |   |    |     |        |
| 1508** | its fractions,       |   |   |    |   |    |     |        |
|        | whether or not       |   |   |    |   |    |     |        |
|        | refined, but not     |   |   |    |   |    |     |        |
|        | chemically           |   |   |    |   |    |     |        |
|        | modified:**          |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \- Crude oil         | 1 |   | 1  | 1 | 11 | kg  | AB     |
| 081000 |                      | 0 |   | 00 | 3 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \- Other             | 1 |   | 1  | 1 | 11 | kg  | AB     |
| 089000 |                      | 0 |   | 00 | 3 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| **     | **Olive oil and its  |   |   |    |   |    |     |        |
| 1509** | fractions, whether   |   |   |    |   |    |     |        |
|        | or not refined, but  |   |   |    |   |    |     |        |
|        | not chemically       |   |   |    |   |    |     |        |
|        | modified:**          |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \- Virgin            | 1 |   | 30 | 1 | 13 | kg  | AB     |
| 091000 |                      | 0 |   |    | 3 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \- Other             | 1 |   | 30 | 1 | 13 | kg  | AB     |
| 099000 |                      | 0 |   |    | 7 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| **     | **Other oils and     |   |   |    |   |    |     |        |
| 1510** | 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:**     |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | Other oils and their | 1 |   | 30 | 1 | 13 | kg  | AB     |
| 100000 | fractions, obtained  | 0 |   |    | 7 |    |     |        |
|        | 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        |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| **     | **Palm oil and its   |   |   |    |   |    |     |        |
| 1511** | fractions, whether   |   |   |    |   |    |     |        |
|        | or not refined, but  |   |   |    |   |    |     |        |
|        | not chemically       |   |   |    |   |    |     |        |
|        | modified:**          |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \- Crude oil         | 9 |   | \* | 1 | 13 | kg  |        |
| 111000 |                      |   |   | 60 | 3 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
|        | \- Other             |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \-\--Liquid palm oil | 9 |   | \* | 1 | 13 | kg  |        |
| 119010 | (melting point\      |   |   | 60 | 3 |    |     |        |
|        | 19 °C to 24°C )      |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \-\--Stearin         | 8 |   | 60 | 1 | 13 | kg  | AB     |
| 119020 | (melting point\      |   |   |    | 3 |    |     |        |
|        | 44 °C to 56°C )      |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \-\--Other           | 9 |   | \* | 1 | 13 | kg  |        |
| 119090 |                      |   |   | 60 | 7 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| **     | **Sunflower-seed,    |   |   |    |   |    |     |        |
| 1512** | safflower or         |   |   |    |   |    |     |        |
|        | cotton-seed oil and  |   |   |    |   |    |     |        |
|        | fractions thereof,   |   |   |    |   |    |     |        |
|        | whether or not       |   |   |    |   |    |     |        |
|        | refined, but not     |   |   |    |   |    |     |        |
|        | chemically           |   |   |    |   |    |     |        |
|        | modified:**          |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
|        | \- Sunflower-seed or |   |   |    |   |    |     |        |
|        | safflower oil and    |   |   |    |   |    |     |        |
|        | fractions thereof:   |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \-- Crude oil        | 9 |   | 1  | 1 |    | kg  | AB     |
| 121100 |                      |   |   | 60 | 3 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \-- Other            | 9 |   | 1  | 1 |    | kg  |        |
| 121900 |                      |   |   | 60 | 7 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
|        | \- Cottonseed oil    |   |   |    |   |    |     |        |
|        | and its fractions:   |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \-- Crude oil,       | 1 |   | 70 | 1 | 11 | kg  | AB     |
| 122100 | whether or not       | 0 |   |    | 3 |    |     |        |
|        | gossypol has been    |   |   |    |   |    |     |        |
|        | removed              |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \-- Other            | 1 |   | 70 | 1 | 11 | kg  | AB     |
| 122900 |                      | 0 |   |    | 7 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| **     | **Coconut (copra),   |   |   |    |   |    |     |        |
| 1513** | palm kernel or       |   |   |    |   |    |     |        |
|        | babassu oil and      |   |   |    |   |    |     |        |
|        | fractions thereof,   |   |   |    |   |    |     |        |
|        | whether or not       |   |   |    |   |    |     |        |
|        | refined, but not     |   |   |    |   |    |     |        |
|        | chemically           |   |   |    |   |    |     |        |
|        | modified:**          |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
|        | \- Coconut (copra)   |   |   |    |   |    |     |        |
|        | oil and its          |   |   |    |   |    |     |        |
|        | fractions:           |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \-- Crude oil        | 9 |   | 40 | 1 | 13 | kg  | AB     |
| 131100 |                      |   |   |    | 3 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \-- Other            | 9 |   | 40 | 1 | 13 | kg  | AB     |
| 131900 |                      |   |   |    | 3 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
|        | \- Palm kernel or    |   |   |    |   |    |     |        |
|        | babassu oil and      |   |   |    |   |    |     |        |
|        | fractions thereof:   |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \-- Crude oil        | 9 |   | 40 | 1 | 13 | kg  | AB     |
| 132100 |                      |   |   |    | 1 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \-- Other            | 1 |   | 40 | 1 | 13 | kg  | AB     |
| 132900 |                      | 0 |   |    | 1 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| **     | **Rape, colza or     |   |   |    |   |    |     |        |
| 1514** | mustard oil and      |   |   |    |   |    |     |        |
|        | fractions thereof,   |   |   |    |   |    |     |        |
|        | whether or not       |   |   |    |   |    |     |        |
|        | refined, but not     |   |   |    |   |    |     |        |
|        | chemically           |   |   |    |   |    |     |        |
|        | modified:**          |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
|        | \- Low erucic acid   |   |   |    |   |    |     |        |
|        | rape or colza oil    |   |   |    |   |    |     |        |
|        | and its fractions:   |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \--Crude oil         | 9 |   | \  | 1 | 11 | kg  | 7AB    |
| 141100 |                      |   |   | *1 | 3 |    |     |        |
|        |                      |   |   | 70 |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \--Other             | 9 |   | \  | 1 | 1  | kg  | 7AB    |
| 141900 |                      |   |   | *1 | 3 | 1, |     |        |
|        |                      |   |   | 70 |   | 13 |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
|        | -Other               |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
|        | \--Crude oil         |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \-\--Rape colza oil  | 9 |   | \  | 1 | 11 | kg  | 7AB    |
| 149110 |                      |   |   | *1 | 3 |    |     |        |
|        |                      |   |   | 70 |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \-\--Mustard oil     | 9 |   | \  | 1 | 13 | kg  | 7AB    |
| 149190 |                      |   |   | *1 | 3 |    |     |        |
|        |                      |   |   | 70 |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \--Other             | 9 |   | \  | 1 | 1  | kg  | 7AB    |
| 149900 |                      |   |   | *1 | 7 | 1, |     |        |
|        |                      |   |   | 70 |   | 13 |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| **     | **Other fixed        |   |   |    |   |    |     |        |
| 1515** | vegetable fats and   |   |   |    |   |    |     |        |
|        | oils (including      |   |   |    |   |    |     |        |
|        | jojoba oil) and      |   |   |    |   |    |     |        |
|        | fractions thereof,   |   |   |    |   |    |     |        |
|        | whether or not       |   |   |    |   |    |     |        |
|        | refined, but not     |   |   |    |   |    |     |        |
|        | chemically           |   |   |    |   |    |     |        |
|        | modified:**          |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
|        | -Linseed oil and its |   |   |    |   |    |     |        |
|        | fractions:           |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \-- Crude oil        | 1 |   | 30 | 1 | 13 | kg  | AB     |
| 151100 |                      | 5 |   |    | 3 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \-- Other            | 1 |   | 30 | 1 | 13 | kg  | AB     |
| 151900 |                      | 5 |   |    | 7 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
|        | \- Maize (corn) oil  |   |   |    |   |    |     |        |
|        | and its fractions:   |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \-- Crude oil        | 1 |   | 1  | 1 | 11 | kg  | AB     |
| 152100 |                      | 0 |   | 60 | 3 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \-- Other            | 1 |   | 1  | 1 | 11 | kg  | AB     |
| 152900 |                      | 0 |   | 60 | 7 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \- Castor oil and    | 1 |   | 70 | 1 | 13 | kg  | AB     |
| 153000 | its fractions        | 0 |   |    | 7 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \- Tung oil and its  | 2 |   | 70 | 1 | 13 | kg  | AB     |
| 154000 | fractions            | 0 |   |    | 7 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \- Sesame oil and    | 1 |   | 20 | 1 | 11 | kg  | AB     |
| 155000 | its fractions        | 2 |   |    | 3 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
|        | \- Other             |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \-\--Jojoba oil and  | 2 |   | 70 | 1 | 13 | kg  | AB     |
| 159010 | its fractions        | 0 |   |    | 7 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \-\--Nim and its     | 2 |   | 70 | 1 | 13 | kg  | AB     |
| 159020 | extract              | 0 |   |    | 7 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \-\--Other           | 2 |   | 70 | 1 | 13 | kg  | AB     |
| 159090 |                      | 0 |   |    | 7 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| **     | **Animal or          |   |   |    |   |    |     |        |
| 1516** | vegetable fats and   |   |   |    |   |    |     |        |
|        | oil and fractions    |   |   |    |   |    |     |        |
|        | thereof, partly or   |   |   |    |   |    |     |        |
|        | wholly hydrogenated, |   |   |    |   |    |     |        |
|        | inter-esterified,    |   |   |    |   |    |     |        |
|        | re-esterified or     |   |   |    |   |    |     |        |
|        | elaidinized, whether |   |   |    |   |    |     |        |
|        | or not refined, but  |   |   |    |   |    |     |        |
|        | not further          |   |   |    |   |    |     |        |
|        | prepared:**          |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \- Animal fats and   | 5 |   | 70 | 1 | 11 | kg  | AB     |
| 161000 | oils and fractions   |   |   |    | 7 |    |     |        |
|        | thereof              |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \- Vegetable fats    | 2 |   | 70 | 1 | 11 | kg  | AB     |
| 162000 | and oils and         | 5 |   |    | 7 |    |     |        |
|        | fractions thereof    |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| **     | **Margarine; edible  |   |   |    |   |    |     |        |
| 1517** | 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:**  |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \- Margarine,        | 3 |   | 80 | 1 | 13 | kg  | AB     |
| 171000 | excluding liquid     | 0 |   |    | 7 |    |     |        |
|        | margarine            |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \- Other             | 2 |   | 70 | 1 | 11 | kg  |        |
| 179000 |                      | 5 |   |    | 3 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 1517   | Edible mixtures or   | 2 |   | 70 | 1 | 11 | kg  | AB     |
| 900010 | preparations of      | 5 |   |    | 7 |    |     |        |
|        | animal fats or oil   |   |   |    |   |    |     |        |
|        | or of fractions      |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 1517   | Edible mixtures or   | 2 |   | 70 | 1 | 1  | kg  | AB     |
| 900090 | preparations of      | 5 |   |    | 3 | 1, |     |        |
|        | vegetable fats or    |   |   |    | , | 13 |     |        |
|        | oil or of fractions  |   |   |    | 1 |    |     |        |
|        |                      |   |   |    | 7 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| **     | **Animal or          |   |   |    |   |    |     |        |
| 1518** | vegetable fats and   |   |   |    |   |    |     |        |
|        | oils and fractions   |   |   |    |   |    |     |        |
|        | thereof, boiled,     |   |   |    |   |    |     |        |
|        | oxidized,            |   |   |    |   |    |     |        |
|        | dehydrated,          |   |   |    |   |    |     |        |
|        | sulphurized, blown,  |   |   |    |   |    |     |        |
|        | polymerized 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 of this |   |   |    |   |    |     |        |
|        | Chapter, not         |   |   |    |   |    |     |        |
|        | elsewhere specified  |   |   |    |   |    |     |        |
|        | or included**        |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | Animal or vegetable  | 1 |   | 70 | 1 | 11 | kg  | AB     |
| 180000 | fats and oils and    | 0 |   |    | 7 |    |     |        |
|        | fractions thereof,   |   |   |    |   |    |     |        |
|        | boiled, oxidized,    |   |   |    |   |    |     |        |
|        | dehydrated,          |   |   |    |   |    |     |        |
|        | sulphurized, blown,  |   |   |    |   |    |     |        |
|        | polymerized 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 of this |   |   |    |   |    |     |        |
|        | Chapter, not         |   |   |    |   |    |     |        |
|        | elsewhere specified  |   |   |    |   |    |     |        |
|        | or included          |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| **     | **Glycerol, crude;   |   |   |    |   |    |     |        |
| 1520** | glycerol waters and  |   |   |    |   |    |     |        |
|        | glycerol lyes:**     |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | Glycerol, crude;     | 2 |   | 50 | 1 | 11 | kg  | AB     |
| 200000 | glycerol waters and  | 0 |   |    | 7 |    |     |        |
|        | glycerol lyes        |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| **     | **Vegetable waxes    |   |   |    |   |    |     |        |
| 1521** | (other than          |   |   |    |   |    |     |        |
|        | triglycerides),      |   |   |    |   |    |     |        |
|        | beeswax, other       |   |   |    |   |    |     |        |
|        | insect waxes and     |   |   |    |   |    |     |        |
|        | spermaceti, whether  |   |   |    |   |    |     |        |
|        | or not refined or    |   |   |    |   |    |     |        |
|        | colored:**           |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | \- Vegetable waxes   | 2 |   | 80 | 1 | 13 | kg  | AB     |
| 211000 |                      | 0 |   |    | 7 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | Beeswax              | 2 |   | 80 | 1 | 13 | kg  | AB     |
| 219010 |                      | 0 |   |    | 7 |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 1521   | Spermaceti, whether  | 2 |   | 80 | 1 | 13 | kg  | AFEB   |
| 909010 | or not refined or    | 0 |   |    | 7 |    |     |        |
|        | colored              |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 1521   | Beeswax and other    | 2 |   | 80 | 1 | 13 | kg  | AB     |
| 909090 | insect waxes,        | 0 |   |    | 7 |    |     |        |
|        | whether or not       |   |   |    |   |    |     |        |
|        | refined or colored   |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| **     | **Degras; residues   |   |   |    |   |    |     |        |
| 1522** | resulting from the   |   |   |    |   |    |     |        |
|        | treatment of fatty   |   |   |    |   |    |     |        |
|        | substances or animal |   |   |    |   |    |     |        |
|        | or vegetable         |   |   |    |   |    |     |        |
|        | waxes:**             |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+
| 15     | Degras; residues     | 2 |   | 50 | 1 | 13 | kg  |        |
| 220000 | resulting from the   | 0 |   |    | 7 |    |     |        |
|        | treatment of fatty   |   |   |    |   |    |     |        |
|        | substances or animal |   |   |    |   |    |     |        |
|        | or vegetable waxes   |   |   |    |   |    |     |        |
+--------+----------------------+---+---+----+---+----+-----+--------+

#