Animal or vegetable fats and oils and their cleavage products;
prepared edible fats;
animal or vegetable waxes
Notes.
1.- This Chapter does not cover :
(a) Pig fat or poultry fat of heading No. 02.09;
(b) Cocoa butter, fat or oil (heading No. 18.04);
(c) Edible preparations containing by weight more than 15% of the
products of heading No. 04.05
(generally Chapter 21);
(d) Greaves (heading No. 23.01) or residues of headings Nos. 23.04 to
23.06;
(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap,
perfumery, cosmetic or toilet
preparations, sulphonated oils or other goods of Section VI; or
(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.
4.- Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and
wool grease residues fall in heading No. 15.22.
1 -Importation and clearance shall be subject to the observance of
Article 16 of the law on foodstuffs and beverages adopted in the year 1967
(1346).
2- Exportation is subject to the approval of the Ministry of Commerce.
3 -Primary materials covered by this or any other chapter which are used
in the soap-making industry shall be subject to an ad valorem CBT of 10 % ,
provided that they are not domestically produced according to the judgement of
the Ministry of Industries and Mines, and are approved by the Ministry of
Commerce.