1504 20 100 0 — Solid fractions of fish fats and oils, whether or not refined (excl. chemically modified and liver oils)

1504 Fats, oils and their fractions, from fish or marine mammals, unrefined or refined, but without changing the chemical composition: 1504 10 fats from fish liver and their fractions 1504 20 fats and oils from fish and their fractions, except liver fat 1504 30 fats and oils of marine mammals and their fractions

This heading includes fats, oils and their fractions obtained from certain types of fish (cod, halibut, menheden, herring, sardines, anchovies, sardines, etc.) or sea-melting (whales, dolphins, seals, etc.). They are extracted from the body or liver of fish or marine mammals, as well as from the waste of their processing tissue. Usually they have a specific fishy smell and an unpleasant taste, diverse in color - from yellow to reddish-brown. The liver of cod, halibut and other fish gives fats with a high content of vitamins and other organic substances. Therefore, they are widely used in medicine. These fats are included in this heading even if the content of itamines in them is artificially increased by irradiation or by other means, however, if they are presented as medicinal products, emulsified or contain other substances added for therapeutic use, they are included in Chapter 30. This heading also includes fish stearin, a solid product obtained by pressing and decanting chilled fish oil. It is a yellowish or brown substance with a fish smell, used for the production of degros, lubricants and low-grade soaps. This heading also includes refined fats and oils derived from fish and marine mammals, but does not include partially or fully hydrogenated, transesterified, reether-infected or elaidinized (heading 1516).

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. This chapter does not cover:

(a) pig fat or poultry fat of heading 0209;

(b) cocoa butter, fat and oil (heading 1804);

(c) edible preparations containing by weight more than 15 % of the products of heading 0405 (generally, Chapter 21);

(d) greaves (heading 2301) or residues of headings 2304 to 2306;

(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 4002).

2. Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).

3. Heading 1518 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 1522.

Subheading notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

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.

Additional notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. In subheadings and subheadings 1507 10, 1508 10, 1510 10, 1511 10, 1512 11, 1512 21, 1513 11, 1513 21, 1514 11, 1514 91, 1515 11, 1515 21, 1515 50 110 0, 1515 50 190 0, 1515 90 210 0, 1515 90 290 0, 1515 90 500 0 – 1515 90 690 0 and 1518 00 310 0:

(a) non-volatile oils of vegetable origin in liquid or solid form obtained by pressing shall be considered as “raw” unless they have undergone any other treatment than the following:

decantation within a normal period of time,

centrifugation or filtration, provided that only mechanical force such as gravity, pressure or centrifugal force (excluding any adsorption filtration process or any other physical or chemical process) has been used to separate the oils from their solid constituents;

(b) non-volatile oils of vegetable origin in liquid or solid form obtained by extraction shall continue to be considered “raw” if they cannot be distinguished by color, smell, taste or recognized special analytical properties from oils and fats of vegetable origin obtained under pressure;

(c) the term “raw oils” includes soybean oil refined with hydration and cotton oil purified from gossypol.

2. В субпозиции 1510 10 термин «масло оливковое из жмыха сырое» означает масло со следующими характеристиками:

(a) with one of the following wax content values:

(i) the wax content is greater than 350 mg/kg provided that the erythrodiol and uvaol content is greater than 4.5%; or

(ii) the wax content of more than 300 mg/kg but not more than 350 mg/kg provided that:

the total content of aliphatic alcohols more than 350 mg / kg, and

- the content of erythrodiol and uvaol is more than 3.5%;

(b) with a monopalmitate content of 2-glyceryl not exceeding 1.4%;

(c) the total content of transoleic isomers not exceeding 0.20 % and the total content of translinoleic + translinolenic isomers not exceeding 0.10 %.

3. Subheadings 1522 00 310 0 and 1522 00 390 0 do not include:

(a) residues from the treatment of fatty substances containing oil having an iodine index of less than 70 or more than 100;

(b) residues formed during the treatment of fatty substances containing oil having an iodine index greater than 70 or less than 100, the peak area of which, representing the retained volume of -sitosterol, is less than 93.0% of the total peak area of sterol.

Additional note of the Eurasian Economic Union

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. In this group:

the term “packaging” means all types of packaging intended for packing, storing and transporting goods, including transport packagings forming an independent transport unit;

The term “net mass” means the mass of the product per packaging unit, excluding the mass of the packaging unit.