日本 · 第 15· 95 条目
§15动植物油脂
本章品目（4 位 WCO 统一）
20 个品目
1501猪脂肪（包括猪油）及家禽脂肪→1502牛、羊脂肪→1503牛、羊脂肪→1504鱼或海洋哺乳动物的脂肪、油及其分离品→1505羊毛脂及衍生物→1506其他动物脂肪、油及其分离品→1507大豆油及其分离品→1508花生油及其分离品→1509橄榄油及其分离品→1510其他橄榄油及其分离品，包括混合品→1511棕榈油及其分离品→1512葵花籽油、红花油、棉籽油及其分离品→1513椰子油、棕榈仁油、巴巴苏油及其分离品→1514菜籽油、芥子油及其分离品→1515其他固定植物油、微生物油及其分离品，不论是否精炼，但未经化学改性→1516动植物油、微生物油及其分离品，经氢化、酯交换、再酯化或反式异构化，不论是否精炼，但未经进一步加工→1517人造黄油；本章动植物油、微生物油或其分离品的食用混合物或制剂，但税目1516的食用油或其分离品除外→1520粗甘油；甘油水及甘油碱液→1521植物蜡（甘油三酯除外）、蜂蜡、其他虫蜡及鲸蜡，不论是否精炼或着色→1522油渣；脂肪物质或动植物蜡处理后的残渣→
日本 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 150110100 | 1 Of an acid value exceeding 1.3 | Free | → |
| 150110200 | 2 Other | 10 yen/kg | → |
| 150120100 | 1 Of an acid value exceeding 1.3 | Free | → |
| 150120200 | 2 Other | 10 yen/kg | → |
| 150190000 | Other | 7.5% | → |
| 150210010 | - Of bovine animals | Free | → |
| 150210090 | - Other | Free | → |
| 150290010 | - Of bovine animals | Free | → |
| 150290090 | - Other | Free | → |
| 150300000 | Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared | 5% | → |
| 150410000 | Fish-liver oils and their fractions | 10% | → |
| 150420000 | Fats and oils and their fractions, of fish, other than liver oils | 10% or 6 yen/kg, whichever is the greater | → |
| 150430010 | 1 Whale oil | Free | → |
| 150430090 | 2 Other | 10% | → |
| 150500100 | 1 Wool grease, crude | 2% | → |
| 150500200 | 2 Other | 5% | → |
| 150600000 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | 7.5% | → |
| 150710100 | 1 Of an acid value exceeding 0.6 | 17 yen/kg | → |
| 150710200 | 2 Other | 20.70 yen/kg | → |
| 150790000 | Other | 20.70 yen/kg | → |
| 150810100 | 1 Of an acid value exceeding 0.6 | 17 yen/kg | → |
| 150810200 | 2 Other | 20.70 yen/kg | → |
| 150890000 | Other | 20.70 yen/kg | → |
| 150920000 | Extra virgin olive oil | Free | → |
| 150930000 | Virgin olive oil | Free | → |
| 150940000 | Other virgin olive oils | Free | → |
| 150990000 | Other | Free | → |
| 151010000 | Crude olive pomace oil | Free | → |
| 151090000 | Other | Free | → |
| 151110000 | Crude oil | 7% | → |
| 151190010 | 1 Palm stearin | 4% | → |
| 151190090 | 2 Other | 7% | → |
| 151211110 | - Sunflower-seed oil | — | → |
| 151211120 | - Sunflower-seed oil | — | → |
| 151211210 | - Safflower oil | — | → |
| 151211220 | - Safflower oil | — | → |
| 151219010 | - Sunflower-seed oil and its fractions | 20.70 yen/kg | → |
| 151219090 | - Safflower oil and its fractions | 20.70 yen/kg | → |
| 151221010 | - Used for the manufacture of canned fish or shellfish for export | 17 yen/kg | → |
| 151221090 | - Other | 17 yen/kg | → |
| 151229010 | - Used for the manufacture of canned fish or shellfish for export | 17 yen/kg | → |
| 151229090 | - Other | 17 yen/kg | → |
| 151311000 | Crude oil | 7% or 7 yen/kg, whichever is the greater | → |
| 151319000 | Other | 7% or 7 yen/kg, whichever is the greater | → |
| 151321100 | 1 Palm kernel oil | 7% | → |
| 151321210 | (1)Of an acid value exceeding 0.6 | 17 yen/kg | → |
| 151321220 | (2)Other | 20.70 yen/kg | → |
| 151329100 | 1 Palm kernel oil and its fractions | 7% | → |
| 151329200 | 2 Babassu oil and its fractions | 20.70 yen/kg | → |
| 151411100 | 1 Of an acid value exceeding 0.6 | 17 yen/kg | → |
| 151411200 | 2 Other | 20.70 yen/kg | → |
| 151419000 | Other | 20.70 yen/kg | → |
| 151491100 | 1 Of an acid value exceeding 0.6 | 17 yen/kg | → |
| 151491200 | 2 Other | 20.70 yen/kg | → |
| 151499000 | Other | 20.70 yen/kg | → |
| 151511000 | Crude oil | 10% or 11 yen/kg, whichever is the greater | → |
| 151519000 | Other | 10% or 11 yen/kg, whichever is the greater | → |
| 151521100 | 1 Of an acid value exceeding 0.6 | 10 yen/kg | → |
| 151521200 | 2 Other | 20.70 yen/kg | → |
| 151529000 | Other | 20.70 yen/kg | → |
| 151530000 | Castor oil and its fractions | 7% | → |
| 151550100 | 1 Of an acid value exceeding 0.6 | 17 yen/kg | → |
| 151550200 | 2 Other | 20.70 yen/kg | → |
| 151560100 | 1 Of an acid value exceeding 0.6 | 17 yen/kg | → |
| 151560200 | 2 Other | 20.70 yen/kg | → |
| 151590110 | - Tung oil and its fractions | (Free) | → |
| 151590190 | - Other | (Free) | → |
| 151590200 | - Camellia oil and its fractions | Free | → |
| 151590300 | - Urushi wax and Haze wax and their fractions | 4% | → |
| 151590410 | - Rice bran oil and its fractions | 4.20 yen/kg | → |
| 151590420 | - Rice bran oil and its fractions | — | → |
| 151590510 | - Other | — | → |
| 151590520 | - Other | — | → |
| 151590600 | 3 Jojoba oil and its fractions | 7.5% | → |
| 151610000 | Animal fats and oils and their fractions | 4% | → |
| 151620010 | - Hydrogenated castor oil | 4% | → |
| 151620090 | - Other | 4% | → |
| 151630000 | Microbial fats and oils and their fractions | 4% | → |
| 151710000 | Margarine, excluding liquid margarine | 35% | → |
| 151790110 | (1) Partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised | 4% | → |
| 151790190 | (2) Other | 7.5% | → |
| 151790210 | (1 )Partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised | 4% | → |
| 151790290 | (2) Other | 20.70 yen/kg | → |
| 151790300 | 3 Oils of a kind used as mould release | 4.8% | → |
| 151790400 | 4 Shortening | 15% | → |
| 151790900 | 5 Other | 25% | → |
| 151800000 | Animal, vegetable or microbial 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, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included | 4% | → |
| 152000000 | Glycerol, crude; glycerol waters and glycerol lyes | 5% | → |
| 152110010 | - Carnauba wax | Free | → |
| 152110090 | - Other | Free | → |
| 152190010 | - Beeswax | 12.8% | → |
| 152190091 | - Spermaceti | 5.3% | → |
| 152190099 | 2 Other | 7.5% | → |
| 152200100 | 1 Degras | 7.5% | → |
| 152200200 | 2 Other | Free | → |