🗂️第15章：Animal, vegetable oils, fats and their breakdown products; refined edible fats; animal, vegetable fats
| HS Code | Product Name | Import Duty (MFN) | Export Rebate | VAT |
|---|---|---|---|---|
| 1501100000 | Lard, other than that of heading no.02.09 or 15.03 | 10% | 13 | - |
| 1501200000 | Pig fat, other than that of heading no.02.09 or 15.03 | 10% | 13 | - |
| 1501900000 | Poultry fat ,other than that of heading no.02.09 or 15.03 | 10% | 13 | - |
| 1502100000 | Other fats of bovine animals, sheep or goats, other than those of heading no.15.03 | 8% | 13 | - |
| 1502900000 | Raw fats of bovine animals, sheep or goats, other than those of heading no.15.03 | 8% | 9 | - |
| 1503000000 | Lard stearin, lard oil, oleostearin, oleooil and tallow oil, not emulsified or mixed or otherwise prepared | 10% | 13 | - |
| 1504100010 | Endangered species of fish cod-liver oil and its fractions | 12% | 0 | - |
| 1504100090 | Other fish cod-liver oil and its fractions | 12% | 13 | - |
| 1504200011 | Endangered fish oil capsules,other than liver oils | 12% | 0 | - |
| 1504200019 | Fats and oils and their fractions, of endangerd fish, other than liver oils | 12% | 0 | - |
| 1504200091 | Other fish oil capsules,other than liver oils | 12% | 13 | - |
| 1504200099 | Fats and oils and their fractions, of other fish, other than liver oils | 12% | 13 | - |
| 1504300010 | Fats and oils and their fractions, of endangered marine mammals | 14% | 0 | - |
| 1504300090 | Other fats and oils and their fractions of marine mammals | 14% | 13 | - |
| 1505000000 | Wool grease and fatty substances derived therefrom(including lanolin) | 20% | 13 | - |
| 1506000010 | Fats made of materials of other endangered animals(including hippo, bear, hare, green turtle and green turtle egg) | 20% | 0 | - |
| 1506000090 | Fats and oils and their fractions, of other animals( whether or not re- fined, but not chemically modified) | 20% | 13 | - |
| 1507100000 | Crude soya-bean oil whether or not degummed, not chemically modified | 9% | 0 | - |
| 1507900000 | Other soya-bean oil and its fractions(including fractions of crude soya-bean oil, not chemically modified) | 9% | 0 | - |
| 1508100000 | Crude ground-nut oil, but not chemically modified | 10% | 0 | - |
| 1508900000 | Other ground-nut oil and its fractions(including fractions of crude ground-nut oil, but not chemically modified) | 10% | 0 | - |
| 1509100000 | Primary olive oil | 10% | 0.00 | 11.00 |
| 1509200000 | Extra virgin olive oil | 10% | 0 | 9 |
| 1509300000 | Virgin olive oil | 10% | 0 | 9 |
| 1509400000 | Other virgin olive oils | 10% | 0 | 9 |
| 1509900000 | Other olive oil and its fractions,(including fractions of virgin olive oil, not chemically modified) | 10% | 0 | - |
| 1510000000 | Other olive oils and their extracts | 10% | 0.00 | 17.00 |
| 1510100000 | Crude extracted olive oil | 10% | 0 | 13 |
| 1510900000 | Other olive oils and their extracts | 10% | 0 | 13 |
| 1511100000 | Crude palm oil, not chemically modified | 9% | 0 | - |
| 1511901000 | Palm olein(melting point19℃-24℃, not chemically modified) | 9% | 0 | - |
| 1511902001 | Solid palm stearin (cmelting point 50°C ~ 56°C , not chemically modi- fied) | 8% | 0 | - |
| 1511902090 | Palm stearin(melting point 44℃-50℃,not chemicallly modified) | 8% | 0 | - |
| 1511909000 | Other refined palm oil and its fractions, not chemicallly modified | 9% | 0 | - |
| 1512110000 | Crude sunflower-seed, safflower oil, not chemicallly modified | 9% | 0 | - |
| 1512190000 | Other sunflower-seed, safflower oil(including fractions of crude sunflower-seed, safflower oil, not chemicallly modified) | 9% | 0 | - |
| 1512210000 | Crude cotton-seed oil, whether or not gossypol has been removed | 10% | 0 | - |
| 1512290000 | Other cotton-seed oil and its fractions(including fractions of crude cotton-seed oil,not chemicallly modified) | 10% | 0 | - |
| 1513110000 | Crude coconut(copra)oil, not chemicallly modified | 9% | 0 | - |
| 1513190000 | Other coconut(copra)oil and its fractions(including fractions of crude coconut(copra)oil, not chemicallly modified) | 9% | 0 | - |
| 1513210000 | Crude palm kernel or babassu oil, not chemicallly modified | 9% | 0 | - |
| 1513290000 | Other palm kernel or babassu oil (including fractions thereof , not chemicallly modified) | 9% | 0 | - |
| 1514110000 | Crude low erucic acid rape of colza oil, not chemicallly modified | 9% | 0 | - |
| 1514190000 | Other low erucic acid rape of colza oil(including its fractions, not chemicallly modified) | 9% | 0 | - |
| 1514911000 | Other crude rape oil, not chemicallly modified | 9% | 0 | - |
| 1514919000 | Crude mustard oil, not chemicallly modified | 9% | 0 | - |
| 1514990000 | Other rape or mustard oil(including fractions thereof , not chemicallly modified) | 9% | 0 | - |
| 1515110000 | Crude linseed oil, not chemicallly modified | 15% | 0 | - |
| 1515190000 | Other linseed oil and its fractions(including fractions of crude linseed oil, not chemicallly modified) | 15% | 0 | - |
| 1515210000 | Crude maize(corn) oil, not chemicallly modified | 10% | 0 | - |
| 1515290000 | Other maize(corn) oil and its fractions(including fractions of crude maize(corn) oil, not chemicallly modified) | 10% | 0 | - |
| 1515300000 | Castor oil and its fractions, whether or not refined, but not chemically modified | 10% | 13 | - |
| 1515500000 | Sesame oil and its fractions, whether or not refined, but not chemically modified | 12% | 0 | - |
| 1515600000 | Microbial oils, fats and their fractions (whether or not refined, but not chemically modified) | 20% | 0 | 13 |
| 1515901000 | Jojoba oil and its fractions, whether or not refined, but not chemically modified | 20% | 13 | - |
| 1515902000 | Neem oil and its fractions,whether or not refined, but not chemically modified | 20% | 13 | - |
| 1515903000 | Tung oil and its fractions, whether or not refined, but not chemically modified | 20% | 13 | - |
| 1515904000 | Tea seed oil and its fractions (whether or not refined, but not chemically modified) | 20% | 0 | 13 |
| 1515909010 | Wild Korean Pine Oil (whether or not refined, but not chemically modified, excluding artificially cultivated) | 20% | 0 | - |
| 1515909090 | Other fixed vegetable fats and oils and fraction thereof oil (whether or not refined, but not chemically modified) | 20% | 0 | - |
| 1516100000 | Animal fats and oils and fractions thereof, partly or wholly hydrogenated, interesterified, reesterified or elaidinized, whether or not refined, but not further prepared | 5% | 13 | - |
| 1516200000 | Vegetable fats and oils and fractions thereof, partly or wholly hydrogenated, interesterified, reesterified or elaidinized, whether or not refined, but not further prepared | 25% | 0 | - |
| 1516300000 | Hydrogenated, esterified or elaidized microbial oils and fats (including their fractions, whether or not refined, but not further processed) | 25% | 0 | 13 |
| 1517100000 | Margarine, excluding liquid margarine | 30% | 0 | - |
| 1517901001 | Shortening, made of animal fats or oils (other than edible fats or oils,or their fractions of heading no.15.16) | 25% | 13 | - |
| 1517901002 | Shortenings made from vegetable fats and oils (other than edible oils, fats and their fractions of heading 1516) | 25% | 0 | 9 |
| 1517901090 | Shortening, made of Microbial oils (other than edible fats or oils, or their fractions of heading no.15.16) | 25% | 0 | - |
| 1517909001 | Edible mixtures or preparations of animal fats or oil or of fractions ( Other than edible fats or oil or their fractions of heading No. 15.16) | 25% | 13 | - |
| 1517909002 | Other mixed vegetable oils or products (other than edible oils, fats and their fractions of heading 1516) | 25% | 0 | 9 |
| 1517909090 | Edible mixtures of vegetable fats or oils or products (other than edible fats or oil or their fractions of heading No.15.16) | 25% | 0 | - |
| 1518000000 | Animal or vegetable or Microbial edible 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 | 10% | 13 | - |
| 1520000000 | Glycerol, crude; glycerol waters and glycerol lyes: | 20% | 13 | - |
| 1521100010 | Candelilla wax, whether or not refined or coloured | 20% | 13 | - |
| 1521100090 | Other vegetable waxes, whether or not refined or coloured | 20% | 13 | - |
| 1521901000 | Beeswax, whether or not refined or coloured | 20% | 13 | - |
| 1521909010 | Spermaceti, whether or not refined or coloured | 20% | 13 | - |
| 1521909090 | Other insect waxs, whether or not refined or coloured | 20% | 13 | - |
| 1522000000 | Degras; residues resulting from the treatment of fatty substances of animal or vegetable waxes | 20% | 13 | - |