英国 · 第 15· 173 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→
英国 税号（前 173 条）
本章共 173 条，| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 1500000000 | Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes | — | → |
| 1501101000 | For industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1501109000 | Other | 14.00 GBP / 100 kg | → |
| 1501201000 | For industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1501209000 | Other | 14.00 GBP / 100 kg | → |
| 1501900000 | Other | 10.00 % | → |
| 1502101000 | For industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1502109010 | Of beef | 2.00 % | → |
| 1502109090 | Other | 2.00 % | → |
| 1502901000 | For industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1502909010 | Of beef | 2.00 % | → |
| 1502909090 | Other | 2.00 % | → |
| 1503001100 | For industrial uses | 0.00 % | → |
| 1503001900 | Other | 0.00 % | → |
| 1503003000 | Tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption | 0.00 % | → |
| 1503009000 | Other | 0.00 % | → |
| 1504101000 | Of a vitamin a content not exceeding 2 500 international units per gram | 2.00 % | → |
| 1504109100 | Of halibut | 0.00 % | → |
| 1504109900 | Other | 0.00 % | → |
| 1504201010 | In immediate packings of a net capacity of 1 kg or less | 10.00 % | → |
| 1504201090 | Other | 10.00 % | → |
| 1504209000 | Other | 0.00 % | → |
| 1504301010 | Of whale and sperm whale | 10.00 % | → |
| 1504301091 | In immediate packings of a net capacity of 1 kg or less | 10.00 % | → |
| 1504301099 | Other | 10.00 % | → |
| 1504309000 | Other | 0.00 % | → |
| 1505001000 | Wool grease, crude | 0.00 % | → |
| 1505009000 | Other | 0.00 % | → |
| 1506000000 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | 0.00 % | → |
| 1507101000 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1507109000 | Other | 6.00 % | → |
| 1507901000 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1507909000 | Other | 8.00 % | → |
| 1508101000 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 0.00 % | → |
| 1508109000 | Other | 0.00 % | → |
| 1508901000 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 0.00 % | → |
| 1508909000 | Other | 0.00 % | → |
| 1509200010 | In containers holding 5 litres or less | 104.00 GBP / 100 kg | → |
| 1509200090 | Other | 104.00 GBP / 100 kg | → |
| 1509300010 | In containers holding 5 litres or less | 104.00 GBP / 100 kg | → |
| 1509300090 | Other | 104.00 GBP / 100 kg | → |
| 1509400000 | Other virgin olive oils | 102.00 GBP / 100 kg | → |
| 1509900010 | In containers holding 5 litres or less | 112.00 GBP / 100 kg | → |
| 1509900090 | Other | 112.00 GBP / 100 kg | → |
| 1510100000 | Crude olive pomace oil | 92.00 GBP / 100 kg | → |
| 1510900000 | Other | 134.00 GBP / 100 kg | → |
| 1511101000 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1511109000 | Other | 2.00 % | → |
| 1511901100 | In immediate packings of a net content not exceeding 1 kg | 12.00 % | → |
| 1511901920 | For the manufacture of:<br>- industrial monocarboxylic fatty acids of subheading 3823 19 10,<br>- methyl esters of fatty acids of heading 2915 or 2916,<br>- fatty alcohols of subheadings 2905 17, 2905 19 and 3823 70 used for the manufacture of cosmetics, washing products or pharmaceutical products,<br>- fatty alcohols of subheading 2905 16, pure or mixed, used for the manufacture of cosmetics, washing products or pharmaceutical products,<br>- stearic acid of subheading 3823 11 00,<br>- goods of heading 3401, or<br>- fatty acids with high purity of heading 2915<br> | 10.00 % | → |
| 1511901990 | Other | 10.00 % | → |
| 1511909120 | For the manufacture of:<br>- industrial monocarboxylic fatty acids of subheading 3823 19 10,<br>- methyl esters of fatty acids of heading 2915 or 2916,<br>- fatty alcohols of subheadings 2905 17, 2905 19 and 3823 70 used for the manufacture of cosmetics, washing products or pharmaceutical products,<br>- fatty alcohols of subheading 2905 16, pure or mixed, used for the manufacture of cosmetics, washing products or pharmaceutical products,<br>- stearic acid of subheading 3823 11 00,<br>- goods of heading 3401, or<br>- fatty acids with high purity of heading 2915<br> | 20.00 % | → |
| 1511909190 | Other | 20.00 % | → |
| 1511909900 | Other | 8.00 % | → |
| 1512111000 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1512119100 | Sunflower-seed oil | 6.00 % | → |
| 1512119900 | Safflower oil | 6.00 % | → |
| 1512191000 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 0.00 % | → |
| 1512199010 | Sunflower-seed oil | 8.00 % | → |
| 1512199090 | Safflower oil | 8.00 % | → |
| 1512211000 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1512219000 | Other | 6.00 % | → |
| 1512291000 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1512299000 | Other | 8.00 % | → |
| 1513111020 | For the manufacture of:<br>- industrial monocarboxylic fatty acids of subheading 3823 19 10,<br>- methyl esters of fatty acids of heading 2915 or 2916,<br>- fatty alcohols of subheadings 2905 17, 2905 19 and 3823 70 used for the manufacture of cosmetics, washing products or pharmaceutical products,<br>- fatty alcohols of subheading 2905 16, pure or mixed, used for the manufacture of cosmetics, washing products or pharmaceutical products,<br>- stearic acid of subheading 3823 11 00,<br>- goods of heading 3401, or<br>- fatty acids with high purity of heading 2915<br> | 20.00 % | → |
| 1513111090 | Other | 20.00 % | → |
| 1513119100 | In immediate packings of a net content not exceeding 1 kg | 12.00 % | → |
| 1513119900 | Other | 6.00 % | → |
| 1513191100 | In immediate packings of a net content not exceeding 1 kg | 12.00 % | → |
| 1513191900 | Other | 10.00 % | → |
| 1513193020 | For the manufacture of:<br>- industrial monocarboxylic fatty acids of subheading 3823 19 10,<br>- methyl esters of fatty acids of heading 2915 or 2916,<br>- fatty alcohols of subheadings 2905 17, 2905 19 and 3823 70 used for the manufacture of cosmetics, washing products or pharmaceutical products,<br>- fatty alcohols of subheading 2905 16, pure or mixed, used for the manufacture of cosmetics, washing products or pharmaceutical products,<br>- stearic acid of subheading 3823 11 00,<br>- goods of heading 3401, or<br>- fatty acids with high purity of heading 2915<br> | 20.00 % | → |
| 1513193090 | Other | 20.00 % | → |
| 1513199100 | In immediate packings of a net content not exceeding 1 kg | 12.00 % | → |
| 1513199900 | Other | 8.00 % | → |
| 1513211020 | Palm kernel oil for the manufacture of:<br>- industrial monocarboxylic fatty acids of subheading 3823 19 10,<br>- methyl esters of fatty acids of heading 2915 or 2916,<br>- fatty alcohols of subheadings 2905 17, 2905 19 and 3823 70 used for the manufacture of cosmetics, washing products or pharmaceutical products,<br>- fatty alcohols of subheading 2905 16, pure or mixed, used for the manufacture of cosmetics, washing products or pharmaceutical products,<br>- stearic acid of subheading 3823 11 00,<br>- goods of heading 3401, or<br>- fatty acids with high purity of heading 2915<br> | 20.00 % | → |
| 1513211090 | Other | 20.00 % | → |
| 1513213000 | In immediate packings of a net content not exceeding 1 kg | 12.00 % | → |
| 1513219000 | Other | 6.00 % | → |
| 1513291100 | In immediate packings of a net content not exceeding 1 kg | 12.00 % | → |
| 1513291900 | Other | 10.00 % | → |
| 1513293020 | Palm kernel oil for the manufacture of:<br>- industrial monocarboxylic fatty acids of subheading 3823 19 10,<br>- methyl esters of fatty acids of heading 2915 or 2916,<br>- fatty alcohols of subheadings 2905 17, 2905 19 and 3823 70 used for the manufacture of cosmetics, washing products or pharmaceutical products,<br>- fatty alcohols of subheading 2905 16, pure or mixed, used for the manufacture of cosmetics, washing products or pharmaceutical products,<br>- stearic acid of subheading 3823 11 00,<br>- goods of heading 3401, or<br>- fatty acids with high purity of heading 2915<br> | 20.00 % | → |
| 1513293090 | Other | 20.00 % | → |
| 1513295000 | In immediate packings of a net content not exceeding 1 kg | 12.00 % | → |
| 1513299000 | Other | 8.00 % | → |
| 1514111000 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1514119000 | Other | 6.00 % | → |
| 1514191000 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1514199000 | Other | 8.00 % | → |
| 1514911000 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1514919000 | Other | 6.00 % | → |
| 1514991000 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1514999000 | Other | 8.00 % | → |
| 1515110000 | Crude oil | 2.00 % | → |
| 1515191000 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1515199000 | Other | 8.00 % | → |
| 1515211000 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1515219000 | Other | 6.00 % | → |
| 1515291000 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1515299000 | Other | 8.00 % | → |
| 1515301000 | For the production of aminoundecanoic acid for use in the manufacture of synthetic textile fibres or of artificial plastic materials | 20.00 % | → |
| 1515309000 | Other | 4.00 % | → |
| 1515501100 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1515501900 | Other | 6.00 % | → |
| 1515509100 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1515509900 | Other | 8.00 % | → |
| 1515601100 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1515605100 | Solid, in immediate packings of a net content not exceeding 1 kg | 12.00 % | → |
| 1515605900 | Solid, other; fluid | 6.00 % | → |
| 1515606000 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1515609110 | Arachidonic acid oil | 12.00 % | → |
| 1515609190 | Other | 12.00 % | → |
| 1515609910 | Arachidonic acid oil | 8.00 % | → |
| 1515609990 | Other | 8.00 % | → |
| 1515901100 | Tung oil; jojoba and oiticica oils; myrtle wax and japan wax; their fractions | 0.00 % | → |
| 1515902100 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1515902900 | Other | 6.00 % | → |
| 1515903100 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1515903900 | Other | 8.00 % | → |
| 1515904000 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1515905100 | Solid, in immediate packings of a net content not exceeding 1 kg | 12.00 % | → |
| 1515905900 | Solid, other; fluid | 6.00 % | → |
| 1515906000 | For technical or industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1515909100 | Solid, in immediate packings of a net content not exceeding 1 kg | 12.00 % | → |
| 1515909920 | Hazelnut oil | 8.00 % | → |
| 1515909992 | Vegetable oil, refined or semi-refined, containing by weight 35 % or more but not more than 57 % of arachidonic acid or 35 % or more but not more than 50 % of docosahexaenoic acid | 8.00 % | → |
| 1515909999 | Other | 8.00 % | → |
| 1516101010 | Of fish and of marine mammals | 12.00 % | → |
| 1516101090 | Other | 12.00 % | → |
| 1516109010 | Of fish and of marine mammals | 10.00 % | → |
| 1516109090 | Other | 10.00 % | → |
| 1516201000 | Hydrogenated castor oil, so called 'opal-wax' | 2.00 % | → |
| 1516209100 | In immediate packings of a net content not exceeding 1 kg | 12.00 % | → |
| 1516209500 | Colza, linseed, rapeseed, sunflower-seed, illipe, karite, makore, touloucouna or babassu oils, for technical or industrial uses other than the manufacture of foodstuffs for human consumption | 20.00 % | → |
| 1516209600 | Groundnut, cotton-seed, soya-bean or sunflower-seed oils; other oils containing less than 50 % by weight of free fatty acids and excluding palm kernel, illipe, coconut, colza, rapeseed or copaiba oils | 8.00 % | → |
| 1516209821 | Consigned from canada | 10.90 % | → |
| 1516209829 | Other | 10.90 % | → |
| 1516209833 | Blends containing by weight 20% or less of fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin | 10.90 % | → |
| 1516209880 | Other | 10.00 % | → |
| 1516309100 | In immediate packings of a net content not exceeding 1 kg | 12.00 % | → |
| 1516309800 | Other | 10.00 % | → |
| 1517101000 | Containing, by weight, more than 10 % but not more than 15 % of milkfats | 8.00 % + 23.00 GBP / 100 kg | → |
| 1517109010 | Containing, by weight, not more than 10 % of milk fats | 16.00 % | → |
| 1517109090 | Other | 16.00 % | → |
| 1517901000 | Containing, by weight, more than 10 % but not more than 15 % of milkfats | 8.00 % + 23.00 GBP / 100 kg | → |
| 1517909100 | Fixed vegetable oils, fluid, mixed | 8.00 % | → |
| 1517909300 | Edible mixtures or preparations of a kind used as mould-release preparations | 2.00 % | → |
| 1517909930 | Vegetable and/or microbial oil, refined, containing by weight:<br>-25 % or more but not more than 70 % arachidonic acid and no more than 5 % docosahexenoic acid, or<br>-10 % or more but not more than 80 % of eicosapentaenoic acid and a minimum ratio of epa/(epa+dha) over 20 %, <br>standardized with vegetable oil | 16.00 % | → |
| 1517909990 | Other | 16.00 % | → |
| 1517909999 | Other | 16.00 % | → |
| 1518001000 | Linoxyn | 6.00 % | → |
| 1518003100 | Crude | 20.00 % | → |
| 1518003900 | Other | 20.00 % | → |
| 1518009121 | Consigned from canada | 7.70 % | → |
| 1518009129 | Other | 7.70 % | → |
| 1518009133 | Blends containing by weight 20% or less of fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin | 7.70 % | → |
| 1518009180 | Other | 6.00 % | → |
| 1518009521 | Blends containing by weight 20% or less of fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin | 2.00 % | → |
| 1518009533 | Blends containing by weight more than 20% of fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin | 2.00 % | → |
| 1518009590 | Other | 2.00 % | → |
| 1518009921 | Consigned from canada | 7.70 % | → |
| 1518009929 | Other | 7.70 % | → |
| 1518009933 | Blends containing by weight 20% or less of fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin | 7.70 % | → |
| 1518009990 | Other | 6.00 % | → |
| 1520000000 | Glycerol, crude; glycerol waters and glycerol lyes | 0.00 % | → |
| 1521100000 | Vegetable waxes | 0.00 % | → |
| 1521901000 | Spermaceti, whether or not refined or coloured | 0.00 % | → |
| 1521909100 | Raw | 0.00 % | → |
| 1521909900 | Other | 0.00 % | → |
| 1522001000 | Degras | 2.00 % | → |
| 1522003100 | Soapstocks | 25.00 GBP / 100 kg | → |
| 1522003900 | Other | 40.00 GBP / 100 kg | → |
| 1522009100 | Oil foots and dregs; soapstocks | 2.00 % | → |
| 1522009900 | Other | 0.00 % | → |