| Notes. |
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| 1. |
-This
Chapter does not cover: |
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(a)
Pig fat or poultry fat of heading No.02.09; |
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(b)
Cocoa butter, fat or oil (heading No.18.04); |
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(c)
Edible preparations containing by weight more than 15% of the products
of heading No.04.05 (generally Chapter 21); |
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(d)
Greaves (heading No.23.01) or residues of headings Nos.23.04 to 23.06; |
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(e)
Fatty acids, prepared waxes, medicaments, paints, varnishes, soap,
perfumery, cosmetic or toilet preparations, supphonated oils or other
goods of Section Άτ;
or |
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(f)
Factice derived from oils (heading No.40.02). |
| 2. |
-Heading
No.15.09 does not apply to oils obtained from olives by solvent extraction
(heading No.15.10). |
| 3. |
-Heading
No.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. |
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| 4. |
-Soap-stocks,
oil foots and dregs, stearin pitch, glycerol pitch and wool grease
residues fall in heading No.15.22. |
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| Tariff No. |
Base Rate (%) |
Import
Duty Rate (%) |
Article
Description |
| M.F.N. |
Gen. |
M.F.N. |
Gen. |
| 15.01 |
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Pig fat (including lard)
and poultry fat, other than that of heading No.02.09 or 15.03: |
| |
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| 1501.0000 |
25 |
35 |
12 |
35 |
Pig fat (including lard)
and poultry fat, other than that of heading No.02.09 or 15.03 |
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| 15.02 |
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Fats of bovine animals,
sheep or goats, other than those of heading No.15.03: |
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| 1502.0010 |
50 |
70 |
8 |
70 |
---Raw |
| 1502.0090 |
20 |
30 |
8 |
30 |
---Other |
| 15.03 |
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Lard stearin, lard oil,
oleostearin, oleooil and tallow oil, not emulsified or mixed or otherwise
prepared: |
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| |
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| 1503.0000 |
20 |
30 |
14 |
30 |
Lard stearin, lard oil,
oleostearin, oleooil and tallow oil, not emulsified or mixed or otherwise
prepared |
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| 15.04 |
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Fats and oils and their
fractions, of fish or marine mammals, whether or not refined, but
not chemically modified: |
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| 1504.1000 |
20 |
30 |
14 |
30 |
-Fish-liver
oils and their fractions |
| 1504.2000 |
40 |
50 |
23 |
50 |
-Fats and oils and their
fractions, of fish, other than liver oils |
| |
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| 1504.3000 |
40 |
50 |
23 |
50 |
-Fats and oils and their
fractions, of marine mammals |
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| 15.05 |
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Wool grease and fatty
substances derived therefrom (including lanolin): |
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| 1505.1000 |
50 |
70 |
32 |
70 |
-Wool
grease, crude |
| 1505.9000 |
50 |
70 |
32 |
70 |
-Other |
| 15.06 |
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Other animal fats and
oils and their fractions, whether or not refined, but not chemically
modified: |
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| 1506.0000 |
50 |
70 |
32 |
70 |
Other animal fats and
oils and their fractions, whether or not refined, but not chemically
modified |
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| 15.07 |
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Soya-bean oil and its
fractions, whether or not refined, but not chemically modified: |
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| 1507.1000 |
160 |
190 |
*121.6 |
190 |
-Crude
oil whether or not degummed |
| 1507.9000 |
160 |
190 |
*121.6 |
190 |
-Other |
| 15.08 |
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Ground-nut oil and its
fractions, whether or not refined, but not chemically modified. |
| |
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| 1508.1000 |
75 |
100 |
*75 |
100 |
-Crude
oil |
| 1508.9000 |
75 |
100 |
*75 |
100 |
-Other |
| 15.09 |
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Olive oil its fractions,
whether or not refined, but not chemicaly modified: |
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| 1509.1000 |
20 |
30 |
17 |
30 |
-Virgin |
| 1509.9000 |
20 |
30 |
17 |
30 |
-Other |
| 15.10 |
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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 No.15.09 |
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| 1510.0000 |
20 |
30 |
17 |
30 |
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 No.15.09 |
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| 15.11 |
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Palm oil and its fractions,
whether or not palm oil and its fractions, whether or not refined,
but not chemically modified: |
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| 1511.1000 |
30 |
60 |
*30 |
60 |
-Crude
oil |
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--Other |
| 1511.9010 |
30 |
60 |
*30 |
60 |
--Palm
olein |
| 1511.9020 |
30 |
60 |
*30 |
60 |
--Palm
stearin |
| 1511.9090 |
30 |
60 |
*30 |
60 |
--Othet |
| 15.12 |
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Sunflower-seed, safflower
or cotton-seed oil and fractions thereof, whether or not refined,
but not chemically modified: |
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-Sunflower-seed or safflower
oil and fractions thereof: |
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| 1512.1100 |
120 |
160 |
*91.2 |
160 |
--Crude
oil |
| 1512.1900 |
120 |
160 |
*91.2 |
160 |
--Other |
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-Cotton-seed
oil and its fractions: |
| 1512.2100 |
50 |
70 |
30 |
70 |
--Crude oil, whether
or not gossypol has been removed |
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| 1512.2900 |
50 |
70 |
30 |
70 |
--Other |
| 15.13 |
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Coconut (copra), palm
kernel or babassu oil an dfractions thereof, whether or not refined,
but not chemically modified: |
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-Coconut
(copra) oil and its fractions: |
| 1513.1100 |
30 |
40 |
20 |
40 |
--Crude
oil |
| 1513.1900 |
30 |
40 |
20 |
40 |
--Other |
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-Palm
kernel or babassu oil and fractions thereof: |
| 1513.2100 |
30 |
40 |
10 |
40 |
--Crude
oil |
| 1513.2900 |
30 |
40 |
20 |
40 |
--Other |
| 15.14 |
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Rape, colza or mustard
oil and fractions thereof, whether or not refined, but not chemically
modified: |
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-Crude oil: |
| 1514.1010 |
133.6 |
170 |
100 |
170 |
---Rape
oil |
| 1514.1090 |
133.6 |
170 |
100 |
170 |
---Mustard
oil |
| 1514.9000 |
133.6 |
170 |
*100 |
170 |
-Other |
| 15.15 |
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Other fixed vegetable
fats and oils (including jojoba oil) and fractions thereof, whether
or not refined, but not chemically modified: |
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-Linseed
oil and its fractions: |
| 1515.1100 |
20 |
30 |
16 |
30 |
--Crude
oil |
| 1515.1900 |
20 |
30 |
16 |
30 |
--Other |
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-Maize
(corn)oil and its fractions: |
| 1515.2100 |
120 |
160 |
*91.2 |
160 |
--Crude
oil |
| 1515.2900 |
120 |
160 |
*91.2 |
160 |
--Other |
| 1515.3000 |
50 |
70 |
18 |
70 |
-Castor
oil and its fractions |
| 1515.4000 |
50 |
70 |
20 |
70 |
-Tung
oil and its fractions |
| 1515.5000 |
15 |
20 |
12 |
20 |
-Sesame
oil and its fractions |
| 1515.6000 |
50 |
70 |
24 |
70 |
-Jojoba
oil and its fractions |
| 1515.9000 |
50 |
70 |
36 |
70 |
-Other |
| 15.16 |
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Anmial or vegetable
fats and oil and fractions thereof, partly or wholly hydrogenated,
inter-esterified, reesterified or elaidinized, whether or not refined,
but not further prepared: |
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| 1516.1000 |
50 |
70 |
33 |
70 |
-Animal
fats and oils and fractions thereof |
| 1516.2000 |
50 |
70 |
40 |
70 |
-Vegetable
fats and oils and fractions thereof |
| 15.17 |
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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 No.15.16 |
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| 1517.1000 |
60 |
80 |
38 |
80 |
-Margarine,
excluding liquid margarine |
| 1517.9000 |
50 |
70 |
40 |
70 |
-Other |
| 15.18 |
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Animal or 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 No.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: |
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| 1518.0000 |
50 |
70 |
34 |
70 |
Animal or 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 No.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 |
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| 15.20 |
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Glycerol, crude; glycerol
waters and glycerol lyes: |
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| 1520.0000 |
40 |
50 |
20 |
50 |
Glycerol,
crude; glycerol waters and glycerol lyes |
| 15.21 |
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Vegetable
waxes (other than triglycerides), beeswax, other insect waxes and
spermaceti, whether or not refined or coloured: |
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| 1521.1000 |
60 |
80 |
20 |
80 |
-Vegetable
waxes |
| 1521.9000 |
60 |
80 |
20 |
80 |
-Other |
| 15.22 |
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Degras; residues resulting
from the treatment of fatty substances or animal or vegetable waxes: |
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| 1522.0000 |
40 |
50 |
28 |
50 |
Degras;
residues resulting from the treatment of fatty substances or animal
or vegetable waxes: |
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