Chương 15 — Chất béo và dầu có nguồn gốc từ động vật, thực vật hoặc vi sinh vật và các sản phẩm tách từ chúng; chất béo ăn được đã chế biến; các loại sáp động vật hoặc thực vật

Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

Thuế suất lấy từ bản tổng hợp Biểu thuế xuất nhập khẩu do cộng đồng chia sẻ (không rõ đơn vị biên soạn, không phải văn bản chính thức), chốt ngày 05/04/2026, đã cũ hơn 6 tháng. Chỉ để tham khảo, hãy đối chiếu văn bản gốc trước khi khai hải quan. Nguồn dữ liệu

Chú giải chương 15

Xem chú giải chương 15

Tiếng Việt · English

Notes

1. This Chapter does not cover:

(a) Pig fat or poultry fat of heading 02.09;

(b) Cocoa butter, fat or oil (heading 18.04);

(c) Edible preparations containing by weight more than 15% of the products of heading 04.05 (generally Chapter 21);

(d) Greaves (heading 23.01) or residues of headings 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 40.02).

2. Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).

3. Heading 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 15.22.

Subheading Notes

1. For the purposes of subheading 1509.30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.

2. For the purposes of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2% by weight.

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Danh mục mã hàng

Danh mục mã hàng: Chương 15 — Chất béo và dầu có nguồn gốc từ động vật, thực vật hoặc vi sinh vật và các sản phẩm tách từ chúng; chất béo ăn được đã chế biến; các loại sáp động vật hoặc thực vật
MãMô tảĐVTNK ưu đãi
1501 Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03
1501.10.00 - Lard kg 10%
1501.20.00 - Other pig fat kg 10%
1501.90.00 - Other kg 10%
1502 Fats of bovine animals, sheep or goats, other than those of heading 15.03
1502.10.00 - Tallow kg 10%
1502.90 - Other:
1502.90.10 - - Edible kg 10%
1502.90.90 - - Other kg 10%
1503 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
1503.00.10 - Lard stearin or oleostearin kg 15%
1503.00.90 - Other kg 15%
1504 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:
1504.10.20 - - Solid fractions kg 5%
1504.10.90 - - Other kg 10%
1504.20 - Fats and oils and their fractions, of fish, other than liver oils:
1504.20.10 - - Solid fractions kg 5%
1504.20.90 - - Other kg 10%
1504.30.00 - Fats and oils and their fractions, of marine mammals kg 5%
1505 Wool grease and fatty substances derived therefrom (including lanolin)
1505.00.10 - Lanolin kg 10%
1505.00.90 - Other kg 10%
1506.00.00 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified kg 10%
1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified
1507.10.00 - Crude oil, whether or not degummed kg/lít 5%
1507.90 - Other:
1507.90.10 - - Fractions of unrefined soya-bean oil kg/lít 5%
1507.90.20 - - Refined, bleached and deodorised (RBD) soya-bean oil kg/lít 15%
1507.90.90 - - Other kg/lít 15%
1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified
1508.10.00 - Crude oil kg/lít 5%
1508.90.00 - Other kg/lít 20%
1509 Olive oil and its fractions, whether or not refined, but not chemically modified
1509.20 - Extra virgin olive oil:
1509.20.10 - - In packings of a net weight not exceeding 30 kg kg/lít 5%
1509.20.90 - - Other kg/lít 5%
1509.30.00 - Virgin olive oil kg/lít 5%
1509.40.00 - Other virgin olive oils kg/lít 5%
1509.90 - Other:
- - Fractions of unrefined oil:
1509.90.11 - - - In packings of a net weight not exceeding 30 kg kg/lít 5%
1509.90.19 - - - Other kg/lít 5%
- - Other:
1509.90.91 - - - In packings of a net weight not exceeding 30 kg kg/lít 20%
1509.90.99 - - - Other kg/lít 20%
1510 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 15.09
1510.10.00 - Crude olive pomace oil kg/lít 5%
1510.90 - Other:
1510.90.10 - - Crude oil kg/lít 5%
1510.90.20 - - Fractions of unrefined oil kg/lít 5%
1510.90.90 - - Other kg/lít 25%
1511 Palm oil and its fractions, whether or not refined, but not chemically modified
1511.10.00 - Crude oil kg/lít 5%
1511.90 - Other:
1511.90.20 - - Refined oil kg/lít 30%
- - Fractions of refined oil:
- - - Solid fractions:
1511.90.31 - - - - With iodine value 30 or more, but less than 40 kg/lít 30%
1511.90.32 - - - - Other kg/lít 30%
- - - Liquid fractions:
1511.90.36 - - - - In packing of a net weight not exceeding 25 kg kg/lít 30%
1511.90.37 - - - - Other, with iodine value 55 or more, but less than 60 kg/lít 30%
1511.90.39 - - - - Other kg/lít 30%
- - Fractions of unrefined oil:
1511.90.41 - - - Solid fractions kg/lít 7%
1511.90.42 - - - Other, with packing of a net weight not exceeding 25 kg kg/lít 7%
1511.90.49 - - - Other kg/lít 7%
1512 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:
1512.11.00 - - Crude oil kg/lít 5%
1512.19 - - Other:
1512.19.10 - - - Fractions of unrefined sunflower-seed oil or safflower oil kg/lít 5%
1512.19.20 - - - Refined kg/lít 15%
1512.19.90 - - - Other kg/lít 15%
- Cotton-seed oil and its fractions:
1512.21.00 - - Crude oil, whether or not gossypol has been removed kg/lít 5%
1512.29 - - Other:
1512.29.10 - - - Fractions of unrefined cotton-seed oil kg/lít 5%
1512.29.90 - - - Other kg/lít 25%
1513 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:
1513.11.10 - - - Virgin coconut oil kg/lít 5%
1513.11.90 - - - Other kg/lít 5%
1513.19 - - Other:
1513.19.10 - - - Fractions of unrefined coconut oil kg/lít 5%
1513.19.90 - - - Other kg/lít 30%
- Palm kernel or babassu oil and fractions thereof:
1513.21 - - Crude oil:
1513.21.10 - - - Palm kernel oil kg/lít 7%
1513.21.90 - - - Other kg/lít 7%
1513.29 - - Other:
- - - Fractions of unrefined palm kernel oil or of unrefined babassu oil:
1513.29.11 - - - - Solid fractions of unrefined palm kernel oil kg/lít 5%
1513.29.12 - - - - Solid fractions of unrefined babassu oil kg/lít 5%
1513.29.13 - - - - Other, of unrefined palm kernel oil (palm kernel olein) kg/lít 5%
1513.29.14 - - - - Other, of unrefined babassu oil kg/lít 5%
- - - Other:
1513.29.91 - - - - Solid fractions of palm kernel oil kg/lít 25%
1513.29.92 - - - - Solid fractions of babassu oil kg/lít 25%
1513.29.94 - - - - Palm kernel olein, refined, bleached and deodorised (RBD) kg/lít 25%
1513.29.95 - - - - Palm kernel oil, refined, bleached and deodorised (RBD) kg/lít 35%
1513.29.96 - - - - Other, palm kernel oil kg/lít 25%
1513.29.97 - - - - Other, of babassu oil kg/lít 25%
1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified
- Low erucic acid rape or colza oil and its fractions:
1514.11.00 - - Crude oil kg/lít 5%
1514.19 - - Other:
1514.19.10 - - - Fractions of unrefined oil kg/lít 5%
1514.19.20 - - - Refined kg/lít 5%
1514.19.90 - - - Other kg/lít 5%
- Other:
1514.91.00 - - Crude oil kg/lít 5%
1514.99 - - Other:
1514.99.10 - - - Fractions of unrefined oil kg/lít 5%
1514.99.90 - - - Other kg/lít 20%
1515 Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
- Linseed oil and its fractions:
1515.11.00 - - Crude oil kg/lít 5%
1515.19.00 - - Other kg/lít 15%
- Maize (corn) oil and its fractions:
1515.21.00 - - Crude oil kg/lít 5%
1515.29 - - Other:
- - - Fractions of unrefined oil:
1515.29.11 - - - - Solid fractions kg/lít 5%
1515.29.19 - - - - Other kg/lít 5%
- - - Other:
1515.29.91 - - - - Solid fractions kg/lít 20%
1515.29.99 - - - - Other kg/lít 30%
1515.30 - Castor oil and its fractions:
1515.30.10 - - Crude oil kg/lít 7%
1515.30.90 - - Other kg/lít 15%
1515.50 - Sesame oil and its fractions:
1515.50.10 - - Crude oil kg/lít 7%
1515.50.20 - - Fractions of unrefined oil kg/lít 5%
1515.50.90 - - Other kg/lít 25%
1515.60.00 - Microbial fats and oils and their fractions kg/lít 30%
1515.90 - Other:
- - Illipe nut oil:
1515.90.11 - - - Crude oil kg/lít 5%
1515.90.12 - - - Fractions of unrefined oil kg/lít 5%
1515.90.19 - - - Other kg/lít 25%
- - Tung oil:
1515.90.21 - - - Crude oil kg/lít 5%
1515.90.22 - - - Fractions of unrefined oil kg/lít 5%
1515.90.29 - - - Other kg/lít 10%
- - Jojoba oil:
1515.90.31 - - - Crude oil kg/lít 5%
1515.90.32 - - - Fractions of unrefined oil kg/lít 5%
1515.90.39 - - - Other kg/lít 25%
- - Other:
1515.90.91 - - - Crude oil kg/lít 5%
1515.90.92 - - - Fractions of unrefined oil kg/lít 5%
1515.90.99 - - - Other kg/lít 30%
1516 Animal, vegetable or microbial 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:
1516.10.20 - - Re-esterified kg/lít 22%
1516.10.90 - - Other kg/lít 22%
1516.20 - Vegetable fats and oils and their fractions:
- - Re-esterified, other than of oil palm:
1516.20.11 - - - Of soya beans kg/lít 20%
1516.20.12 - - - Of maize kg/lít 25%
1516.20.14 - - - Of coconuts kg/lít 30%
1516.20.17 - - - Of ground-nuts kg/lít 25%
1516.20.18 - - - Of linseed kg/lít 25%
1516.20.19 - - - Other kg/lít 25%
- - Re-esterified, of oil palm:
1516.20.21 - - - Of the fruit of the oil palm, crude kg/lít 25%
1516.20.22 - - - Of the fruit of the oil palm, other than crude kg/lít 30%
1516.20.23 - - - Of palm kernels, crude kg/lít 25%
1516.20.24 - - - Of palm kernels, refined, bleached and deodorised (RBD) kg/lít 30%
1516.20.25 - - - Of palm kernel olein, crude kg/lít 25%
1516.20.26 - - - Of palm kernel olein, refined, bleached and deodorised (RBD) kg/lít 25%
1516.20.29 - - - Other kg/lít 25%
- - Hydrogenated, in flakes:
1516.20.31 - - - Of ground-nuts; of coconuts; of soya beans kg/lít 30%
1516.20.32 - - - Of linseed kg/lít 25%
1516.20.33 - - - Of olives kg/lít 25%
1516.20.34 - - - Of fruit of the oil palm kg/lít 30%
1516.20.35 - - - Of palm kernels kg/lít 30%
1516.20.39 - - - Other kg/lít 30%
- - Hydrogenated, in other forms:
1516.20.41 - - - Of castor seeds (Opal wax) kg/lít 30%
1516.20.42 - - - Of coconuts kg/lít 30%
1516.20.43 - - - Of ground-nuts kg/lít 30%
1516.20.44 - - - Of linseed kg/lít 25%
1516.20.45 - - - Of olives kg/lít 25%
1516.20.46 - - - Of fruit of the oil palm kg/lít 30%
1516.20.47 - - - Of palm kernels kg/lít 30%
1516.20.48 - - - Of soya beans kg/lít 25%
1516.20.49 - - - Other kg/lít 30%
- - Inter-esterified:
1516.20.51 - - - Of linseed kg/lít 25%
1516.20.52 - - - Of olives kg/lít 25%
1516.20.53 - - - Of soya beans kg/lít 25%
1516.20.54 - - - Of ground-nuts, of oil palm or coconuts kg/lít 30%
1516.20.59 - - - Other kg/lít 30%
- - Elaidinised, palm stearin with an iodine value not exceeding 48:
1516.20.61 - - - Crude kg/lít 25%
1516.20.62 - - - Refined, bleached and deodorised (RBD) kg/lít 25%
1516.20.69 - - - Other kg/lít 25%
- - Elaidinised, other:
1516.20.91 - - - Palm stearin, with an iodine value exceeding 48 kg/lít 30%
1516.20.92 - - - Of linseed kg/lít 25%
1516.20.93 - - - Of olives kg/lít 25%
1516.20.94 - - - Of soya beans kg/lít 25%
1516.20.96 - - - Refined, bleached and deodorised (RBD) palm kernel stearin kg/lít 25%
1516.20.98 - - - Of ground-nuts, of oil palm or of coconuts kg/lít 30%
1516.20.99 - - - Other kg/lít 30%
1516.30.00 - Microbial fats and oils and their fractions kg/lít 30%
1517 Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16
1517.10 - Margarine, excluding liquid margarine:
1517.10.10 - - In airtight container for retail sale kg/lít 25%
1517.10.90 - - Other kg/lít 25%
1517.90 - Other:
1517.90.10 - - Imitation ghee kg/lít 30%
1517.90.20 - - Liquid margarine kg/lít 25%
1517.90.30 - - Of a kind used as mould release preparations kg/lít 30%
- - Imitation lard; shortening:
1517.90.43 - - - Shortening kg/lít 25%
1517.90.44 - - - Imitation lard kg/lít 25%
1517.90.50 - - Other solid mixtures or preparations of vegetable fats or oils or of their fractions kg/lít 30%
- - Other liquid mixtures or preparations of vegetable fats or oils or of their fractions:
1517.90.61 - - - In which ground-nut oil predominates kg/lít 30%
1517.90.62 - - - In which crude palm oil predominates kg/lít 30%
1517.90.63 - - - In which other palm oil predominates, in packings of a net weight not exceeding 25 kg kg/lít 30%
1517.90.64 - - - In which other palm oil predominates, in packings of a net weight exceeding 25 kg kg/lít 30%
1517.90.65 - - - In which palm kernel oil predominates kg/lít 30%
1517.90.66 - - - In which palm kernel olein predominates kg/lít 30%
1517.90.67 - - - In which either soya-bean oil or coconut oil predominates kg/lít 30%
1517.90.68 - - - In which illipe nut oil predominates kg/lít 30%
1517.90.69 - - - Other kg/lít 30%
1517.90.80 - - Of mixtures or preparations of animal fats or oils or of their fractions kg/lít 30%
1517.90.90 - - Other kg/lít 30%
1518 Animal, vegetable or microbial 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 15.16; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included
- Animal, vegetable or microbial 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 15.16:
1518.00.12 - - Animal fats and oils kg/lít 5%
1518.00.14 - - Ground-nut, soya-bean, palm or coconut oil kg/lít 5%
1518.00.15 - - Linseed oil and its fractions kg/lít 5%
1518.00.16 - - Olive oil and its fractions kg/lít 5%
1518.00.19 - - Other kg/lít 5%
1518.00.20 - Inedible mixtures or preparations of animal fats or oils or of fractions of different animal fats or oils kg/lít 5%
- Inedible mixtures or preparations of vegetable fats or oils or of fractions of different vegetable fats or oils:
1518.00.32 - - Of palm oil or palm kernel olein, neutralised, bleached and deodorised (NBD) or refined, bleached and deodorised (RBD) kg/lít 5%
1518.00.33 - - Of linseed kg/lít 5%
1518.00.34 - - Of olives kg/lít 5%
1518.00.35 - - Of ground-nuts kg/lít 5%
1518.00.36 - - Of soya beans or coconuts kg/lít 5%
1518.00.37 - - Of cotton seeds kg/lít 5%
1518.00.38 - - Of the fruit of the oil palm or of palm kernels, other kg/lít 5%
1518.00.39 - - Other kg/lít 5%
1518.00.60 - Inedible mixtures or preparations of animal fats or oils or of fractions thereof and vegetable fats or oils or fractions thereof kg/lít 5%
1518.00.90 - Other kg/lít 5%
1520 Glycerol, crude; glycerol waters and glycerol lyes.
1520.00.10 - Crude glycerol kg/lít 3%
1520.00.90 - Other kg/lít 5%
1521 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured
1521.10.00 - Vegetable waxes kg 5%
1521.90 - Other:
1521.90.10 - - Beeswax and other insect waxes kg 5%
1521.90.20 - - Spermaceti kg 3%
1522 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes
1522.00.10 - Degras kg/lít 3%
1522.00.90 - Other kg/lít 3%