菲律宾 · 第 15· 189 条目
§15动植物油脂
第 III 类动、植物油脂及其分解产品；精制食用油脂；动、植物蜡 · 第 15–15 章（WCO HS）
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→
菲律宾 税号（前 189 条）
本章共 189 条，| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 1501.10.00 | - Lard | 3% | → |
| 1501.20.00 | - Other pig fat | 3% | → |
| 1501.90.00 | - Other | 3% | → |
| 1502.10.00 | - Tallow | 3% | → |
| 1502.90.10 | - - Edible | 3% | → |
| 1502.90.90 | - - Other | 3% | → |
| 1503.00.10 | - Lard stearin or oleostearin | 3% | → |
| 1503.00.90 | - Other | 3% | → |
| 1504.10.20 | - - Solid fractions | 3% | → |
| 1504.10.90 | - - Other | 3% | → |
| 1504.20.10 | - - Solid fractions | 3% | → |
| 1504.20.90 | - - Other | 3% | → |
| 1504.30.00 | - Fats and oils and their fractions, of marine mammals | 3% | → |
| 1505.00.10 | - Lanolin | 3% | → |
| 1505.00.90 | - Other | 3% | → |
| 1506.00.00 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. | 3% | → |
| 1507.10.00 | - Crude oil, whether or not degummed | 7% | → |
| 1507.90.10 | - - Fractions of unrefined soya-bean oil | 7% | → |
| 1507.90.20 | - - Refined, bleached and deodorised (RBD) soya-bean oil | 7% | → |
| 1507.90.90 | - - Other | 7% | → |
| 1508.10.00 | - Crude oil | 3% | → |
| 1508.90.00 | - Other | 3% | → |
| 1509.20.10 | - - In packings of a net weight not exceeding 30 kg | 3% | → |
| 1509.20.90 | - - Other | 3% | → |
| 1509.30.00 | - Virgin olive oil | 3% | → |
| 1509.40.00 | - Other virgin olive oils | 3% | → |
| 1509.90.11 | - - - In packings of a net weight not exceeding 30 kg | 3% | → |
| 1509.90.19 | - - - Other | 3% | → |
| 1509.90.91 | - - - In packings of a net weight not exceeding 30 kg | 3% | → |
| 1509.90.99 | - - - Other | 3% | → |
| 1510.10.00 | - Crude olive pomace oil | 3% | → |
| 1510.90.10 | - - Crude oil | 3% | → |
| 1510.90.20 | - - Fractions of unrefined oil | 3% | → |
| 1510.90.90 | - - Other | 3% | → |
| 1511.10.00 | - Crude oil | 15% | → |
| 1511.90.20 | - - Refined oil | 15% | → |
| 1511.90.31 | - - - - With iodine value 30 or more, but less than 40 | 15% | → |
| 1511.90.32 | - - - - Other | 15% | → |
| 1511.90.36 | - - - - In packing of a net weight not exceeding 25 kg | 15% | → |
| 1511.90.37 | - - - - Other, with iodine value 55 or more, but less than 60 | 15% | → |
| 1511.90.39 | - - - - Other | 15% | → |
| 1511.90.41 | - - - Solid fractions | 15% | → |
| 1511.90.42 | - - - Other, with packing of a net weight not exceeding 25 kg | 15% | → |
| 1511.90.49 | - - - Other | 15% | → |
| 1512.11.00 | - - Crude oil | 3% | → |
| 1512.19.10 | - - - Fractions of unrefined sunflower-seed oil or safflower oil | 7% | → |
| 1512.19.20 | - - - Refined | 7% | → |
| 1512.19.90 | - - - Other | 7% | → |
| 1512.21.00 | - - Crude oil, whether or not gossypol has been removed | 3% | → |
| 1512.29.10 | - - - Fractions of unrefined cotton-seed oil | 5% | → |
| 1512.29.90 | - - - Other | 5% | → |
| 1513.11.10 | - - - Virgin coconut oil | 10% | → |
| 1513.11.90 | - - - Other | 10% | → |
| 1513.19.10 | - - - Fractions of unrefined coconut oil | 10% | → |
| 1513.19.90 | - - - Other | 10% | → |
| 1513.21.10 | - - - Palm kernel oil | 15% | → |
| 1513.21.90 | - - - Other | 15% | → |
| 1513.29.11 | - - - - Solid fractions of unrefined palm kernel oil | 15% | → |
| 1513.29.12 | - - - - Solid fractions of unrefined babassu oil | 15% | → |
| 1513.29.13 | - - - - Other, of unrefined palm kernel oil (palm kernel olein) | 15% | → |
| 1513.29.14 | - - - - Other, of unrefined babassu oil | 15% | → |
| 1513.29.91 | - - - - Solid fractions of palm kernel oil | 15% | → |
| 1513.29.92 | - - - - Solid fractions of babassu oil | 15% | → |
| 1513.29.94 | - - - - Palm kernel olein, refined, bleached and deodorised (RBD) | 15% | → |
| 1513.29.95 | - - - - Palm kernel oil, refined, bleached and deodorised (RBD) | 15% | → |
| 1513.29.96 | - - - - Other, palm kernel oil | 15% | → |
| 1513.29.97 | - - - - Other, of babassu oil | 15% | → |
| 1514.11.00 | - - Crude oil | 3% | → |
| 1514.19.10 | - - - Fractions of unrefined oil | 3% | → |
| 1514.19.20 | - - - Refined | 3% | → |
| 1514.19.90 | - - - Other | 3% | → |
| 1514.91.00 | - - Crude oil | 3% | → |
| 1514.99.10 | - - - Fractions of unrefined oil | 3% | → |
| 1514.99.90 | - - - Other | 3% | → |
| 1515.11.00 | - - Crude oil | 1% | → |
| 1515.19.00 | - - Other | 1% | → |
| 1515.21.00 | - - Crude oil | 15% | → |
| 1515.29.11 | - - - - Solid fractions | 15% | → |
| 1515.29.19 | - - - - Other | 15% | → |
| 1515.29.91 | - - - - Solid fractions | 15% | → |
| 1515.29.99 | - - - - Other | 15% | → |
| 1515.30.10 | - - Crude oil | 1% | → |
| 1515.30.90 | - - Other | 1% | → |
| 1515.50.10 | - - Crude oil | 3% | → |
| 1515.50.20 | - - Fractions of unrefined oil | 3% | → |
| 1515.50.90 | - - Other | 3% | → |
| 1515.60.00 | - Microbial fats and oils and their fractions | 3% | → |
| 1515.90.11 | - - - Crude oil | 3% | → |
| 1515.90.12 | - - - Fractions of unrefined oil | 3% | → |
| 1515.90.19 | - - - Other | 3% | → |
| 1515.90.21 | - - - Crude oil | 1% | → |
| 1515.90.22 | - - - Fractions of unrefined oil | 1% | → |
| 1515.90.29 | - - - Other | 1% | → |
| 1515.90.31 | - - - Crude oil | 3% | → |
| 1515.90.32 | - - - Fractions of unrefined oil | 3% | → |
| 1515.90.39 | - - - Other | 3% | → |
| 1515.90.91 | - - - Crude oil | 3% | → |
| 1515.90.92 | - - - Fractions of unrefined oil | 3% | → |
| 1515.90.99 | - - - Other | 3% | → |
| 1516.10.20 | - - Re-esterified | 1% | → |
| 1516.10.90 | - - Other | 1% | → |
| 1516.20.11 | - - - Of soya beans | 15% | → |
| 1516.20.12 | - - - Of maize | 15% | → |
| 1516.20.14 | - - - Of coconuts | 15% | → |
| 1516.20.17 | - - - Of ground-nuts | 15% | → |
| 1516.20.18 | - - - Of linseed | 15% | → |
| 1516.20.19 | - - - Other | 15% | → |
| 1516.20.21 | - - - Of the fruit of the oil palm, crude | 15% | → |
| 1516.20.22 | - - - Of the fruit of the oil palm, other than crude | 15% | → |
| 1516.20.23 | - - - Of palm kernels, crude | 15% | → |
| 1516.20.24 | - - - Of palm kernels, refined, bleached and deodorised (RBD) | 15% | → |
| 1516.20.25 | - - - Of palm kernel olein, crude | 15% | → |
| 1516.20.26 | - - - Of palm kernel olein, refined, bleached and deodorised (RBD) | 15% | → |
| 1516.20.29 | - - - Other | 15% | → |
| 1516.20.31 | - - - Of ground-nuts; of coconuts; of soya beans | 3% | → |
| 1516.20.32 | - - - Of linseed | 3% | → |
| 1516.20.33 | - - - Of olives | 3% | → |
| 1516.20.34 | - - - Of fruit of the oil palm | 3% | → |
| 1516.20.35 | - - - Of palm kernels | 3% | → |
| 1516.20.39 | - - - Other | 3% | → |
| 1516.20.41 | - - - Of castor seeds (Opal wax) | 15% | → |
| 1516.20.42 | - - - Of coconuts | 15% | → |
| 1516.20.43 | - - - Of ground-nuts | 15% | → |
| 1516.20.44 | - - - Of linseed | 15% | → |
| 1516.20.45 | - - - Of olives | 15% | → |
| 1516.20.46 | - - - Of fruit of the oil palm | 15% | → |
| 1516.20.47 | - - - Of palm kernels | 15% | → |
| 1516.20.48 | - - - Of soya beans | 15% | → |
| 1516.20.49 | - - - Other | 15% | → |
| 1516.20.51 | - - - Of linseed | 15% | → |
| 1516.20.52 | - - - Of olives | 15% | → |
| 1516.20.53 | - - - Of soya beans | 15% | → |
| 1516.20.54 | - - - Of ground-nuts, of oil palm or coconuts | 15% | → |
| 1516.20.59 | - - - Other | 15% | → |
| 1516.20.61 | - - - Crude | 15% | → |
| 1516.20.62 | - - - Refined, bleached and deodorised (RBD) | 15% | → |
| 1516.20.69 | - - - Other | 15% | → |
| 1516.20.91 | - - - Palm stearin, with an iodine value exceeding 48 | 15% | → |
| 1516.20.92 | - - - Of linseed | 15% | → |
| 1516.20.93 | - - - Of olives | 15% | → |
| 1516.20.94 | - - - Of soya beans | 15% | → |
| 1516.20.96 | - - - Refined, bleached and deodorised (RBD) palm kernel stearin | 15% | → |
| 1516.20.98 | - - - Of ground-nuts, of oil palm or of coconuts | 15% | → |
| 1516.20.99 | - - - Other | 15% | → |
| 1516.30.00 | - Microbial fats and oils and their fractions : | — | → |
| 1516.30.00.100 | - - Hydrogenated, in flakes | 3% | → |
| 1516.30.00.900 | - - Other | 15% | → |
| 1517.10.10 | - - In airtight container for retail sale | 15% | → |
| 1517.10.90 | - - Other | 15% | → |
| 1517.90.10 | - - Imitation ghee | 15% | → |
| 1517.90.20 | - - Liquid margarine | 15% | → |
| 1517.90.30 | - - Of a kind used as mould release preparations | 15% | → |
| 1517.90.43 | - - - Shortening | 15% | → |
| 1517.90.44 | - - - Imitation lard | 15% | → |
| 1517.90.50 | - - Other solid mixtures or preparations of vegetable fats or oils or of their fractions | 15% | → |
| 1517.90.61 | - - - In which ground-nut oil predominates | 15% | → |
| 1517.90.62 | - - - In which crude palm oil predominates | 15% | → |
| 1517.90.63 | - - - In which other palm oil predominates, in packings of a net weight not exceeding 25 kg | 15% | → |
| 1517.90.64 | - - - In which other palm oil predominates, in packings of a net weight exceeding 25 kg | 15% | → |
| 1517.90.65 | - - - In which palm kernel oil predominates | 15% | → |
| 1517.90.66 | - - - In which palm kernel olein predominates | 15% | → |
| 1517.90.67 | - - - In which either soya-bean oil or coconut oil predominates | 15% | → |
| 1517.90.68 | - - - In which illipe nut oil predominates | 15% | → |
| 1517.90.69 | - - - Other | 15% | → |
| 1517.90.80 | - - Of mixtures or preparations of animal fats or oils or of their fractions | 15% | → |
| 1517.90.90 | - - Other | 15% | → |
| 1518.00.12 | - - Animal fats and oils | 3% | → |
| 1518.00.14 | - - Ground-nut, soya-bean, palm or coconut oil | 3% | → |
| 1518.00.15 | - - Linseed oil and its fractions | 3% | → |
| 1518.00.16 | - - Olive oil and its fractions | 3% | → |
| 1518.00.19 | - - Other | 3% | → |
| 1518.00.20 | - Inedible mixtures or preparations of animal fats or oils or of fractions of different animal fats or oils | 3% | → |
| 1518.00.32 | - - Of palm oil or palm kernel olein, neutralised, bleached and deodorised (NBD) or refined, bleached and deodorised (RBD) | 3% | → |
| 1518.00.33 | - - Of linseed | 3% | → |
| 1518.00.34 | - - Of olives | 3% | → |
| 1518.00.35 | - - Of ground-nuts | 3% | → |
| 1518.00.36 | - - Of soya beans or coconuts | 3% | → |
| 1518.00.37 | - - Of cotton seeds | 3% | → |
| 1518.00.38 | - - Of the fruit of the oil palm or of palm kernels, other | 3% | → |
| 1518.00.39 | - - Other | 3% | → |
| 1518.00.60 | - Inedible mixtures or preparations of animal fats or oils or of fractions thereof and vegetable fats or oils or fractions thereof | 3% | → |
| 1518.00.90 | - Other | 3% | → |
| 1520.00.10 | - Crude glycerol | 10% | → |
| 1520.00.90 | - Other | 10% | → |
| 1521.10.00 | - Vegetable waxes | 3% | → |
| 1521.90.10 | - - Beeswax and other insect waxes | 3% | → |
| 1521.90.20 | - - Spermaceti | 3% | → |
| 1522.00.10 | - Degras | 3% | → |
| 1522.00.90 | - Other | 3% | → |