Heading

No.

H.S.

Code

Description

CD

CBT

IC

Remarks

SUQ

15.01

1501.00

Pig fat (including lard) and poultry fat, other than that of 25 95 0 Kg heading No. 02.09 or 15.03.

 

25
95
0
 
Kg

15.02

1502.00

Fats of bovine animals, sheep or goats, other than those of Nil 60 13 kg beading No. 15.03.

Nil
60
13
 
Kg

15.03

1503.00

Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not 5 30 1 .kg emulsified or mixed or otherwise prepared.

 

5
30
1
@
Kg

15.04

 

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.

 

 
 
 
 
 

 

1504.10

-Fish-liver oils and their fractions

5
30
14
 
Kg

 

1504.20

-Fats and oils and their fractions, of fish, other than liver oils

5
30
1
 
Kg

 

1504.30

-Fats and oils and their fractions, of marine marnrnals

5
30
1
 
Kg

 @ The importation of swine products and / or mixtures thereof, covered in this subheading is prohibited

 

Heading

No.

H.S.

Code

Description

CD

CBT

IC

Remarks

SUQ

15.05

 

Wool grease and fatty substances derived therefrom (including lanolin).

 

 

 

 

 

 

1505.10

- Wool grease, crude

5

30

1

 

Kg

 

1505.90

- Other

5

30

1

 

Kg

 

 

 

 

 

 

 

 

15.06

1506.00

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified.

5

30

1

 

Kg

 

 

 

 

 

 

 

 

15.07

 

Soya-bean oil and its fraction, whether or not refined, but not chemically modified.

 

 

 

 

 

 

1507.10

- Crude oil, whether or not degummed

Nil

Nil

1

 

Kg

 

1507.90

- Other

Nil

100

1

 

Kg

 

 

 

 

 

 

 

 

15.08

 

Ground-nut oil and its fractions, whether or not refined, but not chemically modified

 

 

 

 

 

 

1508.10

- Crude oil

15

95

1

 

Kg

 

1508.90

- Other

15

95

1

 

Kg

 

 

 

 

 

 

 

 

15.09

 

Olive oil and its fractions, whether or not refined, but not chemically modified.

 

 

 

 

 

 

1509.10

- Virgin

15

160

12

 

Kg

 

1509.90

- Other

15

160

12

 

Kg

 

 

 

 

 

 

 

 

15.10

1510.00

Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified including blends of these oils or fractions with oils or fractions of heading No. 15.09

15

160

12

 

Kg

 

 

 

 

 

 

 

 

15.11

 

Palm oil and its fractions, whether or not refined, but not chemically modified.

 

 

 

 

 

 

1511.10

- Crude oil

5

10

1

 

Kg

 

1511.90

- Other

5

55

1

 

Kg

15.12

 

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.

 

 

 

 

 

 

 

- Sunflower-seed or safflower oil and fractions thereof:

 

 

 

 

 

 

1512.11

-- Crude oil

Nil

Nil

1

 

Kg

 

1512.19

-- Other

Nil

20

12

 

Kg

 

 

- Cotton-seed oil and its fractions:

 

 

 

 

 

 

1512.21

-- Crude oil , whether or not gossypol has been removed

Nil

Nil

1

 

Kg

 

1512.29

-- Other

Nil

100

1

 

Kg

 

 

 

 

 

 

 

 

15.13

 

Coconut (Copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.

 

 

 

 

 

 

 

- Coconut (copra) oil and its fractions:

 

 

 

@

 

 

1513.11

-- Crude oil

5

110

1

 

Kg

 

1513.19

-- Other

5

110

1

 

Kg

@ At the discreption of the Ministry of Industries and Mines the CBT on coconut oil for industrial use other than soap making, and not prepared for direct consumption as food, in 35% of the value.

 

Heading

No.

H.S.

Code

Description

CD

CBT

IC

Remarks

SUQ

 

 

- Palm kernel or babassu oil and fractions thereof

 

 

 

 

 

 

1513.21

-- Crude oil

5

10

1

 

Kg

 

1513.29

-- Other

5

55

1

 

Kg

 

 

 

 

 

 

 

 

15.14

 

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified

 

 

 

 

 

 

1514.10

- Crude oil

5

55

1

 

Kg

 

1514.90

- Other

5

55

1

 

Kg

 

 

 

 

 

 

 

 

15.15

 

Other fixed vegetables fats and oil (including jojoba oil) and their fractions, whether or not refined, but not chemically modified

 

 

 

 

 

 

 

- Linseed oil and its fractions:

 

 

 

 

 

 

1515.11

-- Crude oil

5

55

1

 

Kg

 

1515.19

-- Other

5

55

1

 

Kg

 

 

- Maize (corn) oil and its fractions:

 

 

 

 

 

 

1515.21

-- Crude oil

5

Nil

1

 

Kg

 

1515.29

-- Other

5

20

1

 

Kg

 

1515.30

- Castor oil and its fractions

5

35

1

 

Kg

 

1515.40

- Tung oil and its fractions

5

5

1

 

Kg

 

1515.50

- Sesame oil and its fractions

10

40

1

 

Kg

 

1515.60

- Jajoba oil and its fractions

5

30

1

 

Kg

 

1515.90

- Other

5

30

1

 

Kg

 

 

 

 

 

 

 

 

15.16

 

Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.

 

 

 

@

 

 

1516.10

- Animal fats and oils and their fractions

10

80

1

 

Kg

 

1516.20

- Vegetable fats and oils and their fractions

Nil

20

1

 

Kg

 

 

 

 

 

 

 

 

15.17

 

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No. 15.16.

 

 

 

 

 

 

1517.10

- Margarine, excluding liquid margarine

10

80

1

 

Kg

 

1517.90

- Other

10

20

1

@@

Kg

 

 

 

 

 

 

 

 

15.18

 

Animal or vegetable 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 No. 15.16; inedible mixtures or preparations of aminal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included.

5

55

1

 

Kg

@ In accordance with the Single Article No 57534 dated 15.10.79 (24.07.1358) adopted by the Revolution Council, vegetable oils of this subheading are exempted from CD.

@@ The importation of pig oil substitutes covered in this subheading is prohibited. The CBT levied on therm is 100% of the value.

 

Heading

No.

H.S.

Code

Description

CD

CBT

IC

Remarks

SUQ

[15.19]

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15.20

1520.00

Glycerol, crude; glycerol waters and glycerol lyes.

5

10

1

 

Kg

 

 

 

 

 

 

 

 

15.21

 

Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured.

 

 

 

 

 

 

1521.10

- Vegetable waxes

Nil

40

1

 

Kg

 

1521.90

- Other

Nil

40

1

@

Kg

 

 

 

 

 

 

 

 

15.22

1522.00

Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.

Nil

40

1

 

Kg

 

 

@ Honey beeswax is subject to an ad valorem CBT of 5%