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EAEU HS code

1511 90 190 2 — Palm oil and its fractions, whether or not refined, but not chemically modified: other: solid fractions: other: in containers with a net content of 20,000 kg or less

Palm oil and its fractions, whether or not refined, but not chemically modified: other: solid fractions: other: in containers with a net content of 20,000 kg or less

Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.

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.

Duty rate
3%

This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it

EEC Council Decision No. 80 of 14.09.2021

Supplementary unit
Not applicable
Requirements and measures
3

None: dual use, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.

Whether a measure applies to your goods depends on their characteristics and the shipping documents

VAT
22%

The general import rate in Russia: Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025). This code is not named on the 10% VAT list (Decree No. 908) or the exemption list (No. 1042). The list of medical goods No. 688 is not checked here.

Where it sits in the nomenclature

Section III. Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

  1. 15Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
  2. 1511Palm oil and its fractions, whether or not refined (excl. chemically modified)
  3. 1511 90Palm oil and its fractions, whether or not refined (excl. chemically modified and crude)
  4. 1511 90 19Solid palm oil fractions, whether or not refined, but not chemically modified, in packings of > 1 kg or put up otherwise
  5. 1511 90 190 2you are here

Compare the description of your goods with the neighbouring codes on the subheading line above.

Explanatory notes to heading 1511 3 paragraphs

Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.

1511 Palm oil and its fractions, unrefined or refined, but without changing chemical composition (+): 1511 10 – crude oil 1511 90 – other

Palm oil is a vegetable fat obtained from the flesh of oil palm fruits. The main source is the African oil palm (Elaeis guineensis), originally native to tropical Africa, but also found in Central America, Malaysia and Indonesia; other examples are Elaeis melanococca (also known as the noli palm) and various species of Acrocomia palms, including the Paraguayan palm (co mbocaya), originating from South America. The oils are made with the help of

When extracted or pressed, they can be of different colors depending on their condition and whether they have been refined. They can be distinguished from palm kernel oils (heading 1513), which are obtained from the same oil palms, for a very high content of palmitic and oleic acids. Palm oil is used for the production of soaps, candles, cosmetics or toiletries, as lubricants of full-time material, when coating tin by hot immersion, in the production of palmitic acid, etc. Refined palm oil is used as a food product, for example, as a deep fat, and for the production of margarine. This heading does not include palm kernel oil or babassu oil (heading 1513). Explanation of the subheading. Subheading 1511 10 See the explanatory note to subheading 1507 10.

Official text adopted by a Recommendation of the EEC Board

Notes to chapter 15 — Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes 10 items

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.

Classification rulings for this code (3)

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

A solid fraction of refined, lightened, deodorized palm oil is palm stearin.

Full description

The product includes a mixture of palm oil fatty acids: palmitic acid - 80.2%, oleic acid - 11.4%, stearic acid - 4.8%, linoleic acid - 2-5%, myristic acid - 1.25%, archaic acid - 0.1%. The product obtained by fractionation of palm oil without changing the chemical composition, intended for mixing with other ingredients in order to obtain concentrated and full feed or special products, is packaged in paper bags with an insert of polypropylene fabric of 25 kg.

GRI 1 and 6

The product in the form of microbeads of milky-white color, which is a solid fraction of refined, bleached, deodorized palm oil - palm stearin.

Full description

The product includes a mixture of palm oil fatty acids: palmitic acid (C16) - 76.63%, stearic acid (C18) - 4.9%, myristic acid (C14) - 1.23%; oleic acid (C18:1) - 17.24%. Refined and fractionated palm oil followed by mixing and drying. The product intended for addition to premixes and feed is packaged in polypropylene fabric or paper bags with internal lamination of 25 kg.

GRI 1 and 6

The product in the form of granules of yellowish-white color, which is a solid fraction of refined, bleached, deodorized palm oil - palm stearin.

Full description

The product includes a mixture of palm oil fatty acids: palmitic acid (C16) - 80.46%, oleic acid (C18:1) – 10.13%, stearic acid (C18:0) – 4.98%, linoleic acid (C18:2) - 2.12%, myristic acid (C14) – 1.06%, arachinic acid (C20) - 0.28%, lauric acid (C12) - 0.07%, capric acid (C10) - 0.01%, other acids - 0.89%, and butyl hydroxytoluene - 0.015%. Obtained by refining and fractionation of palm oil in order to obtain refined, bleached and deodorized palm stearin, fractionation of the resulting palm stearin followed by mixing, filtration and cooling.

The product intended for addition to the general mixed diet or premix is packaged in laminated paper bags of 25 kg.

GRI 1 and 6

What import requires

Russian bans and restrictions

May apply

Whether a measure applies to your goods is determined by the provisos in the “code” column. Measures are taken from the register as of the date the act was published; the act is named on every line

  • 1511 90 190 2Into RussiaProhibited

    Товары происхождения либо отправления Украины

    Твердые фракции пальмового масла, нерафинированные или рафинированные, но без изменения химического состава, в таре нетто-массой 20000 кг или менее

    Countries: Украина

    Указ Президента РФ от 22.10.2018 № 592; Постановление Правительства РФ от 29.12.2018 № 1716-83

Veterinary and sanitary control

Goods fall under supervision by their type and characteristics

  • Sanitary and epidemiological supervision (control)

    rule for the whole chapter 15
    Пищевые продукты (продукты в натуральном или переработанном виде, употребляемые человеком в пищу), в том числе полученные с использованием генно-инженерно-модифицированных (трансгенных) организмов; Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные меры

    Решение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154

Conformity assessment

May apply

Whether the goods fall under a regulation depends on their name and characteristics. Check them against the list

  • ТР ТС 024/2011Technical regulations for oil and fat products
    • твердые фракции пальмового масла — declaration of conformity

Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.

How it is done in practice

Valid documents in the EAEU unified register for subheading 1511 90: certificates 0, declarations 514.

By technical regulation
ТР ТС 021/2011508ТР ТС 022/2011501ТР ТС 024/2011499ТР ТС 029/2012227
Schemes
3д2841д1064д942д286д2The letter after the scheme number shows the form: certification or declaration of conformity.
Most active certification bodies
ООО «М ДЖИ ЭКСПЕРТ»РУП «Научно-практический центр Национальной академии наук Беларуси по продовольствию»Алматинский филиал АО «Национальный центр экспертизы и сертификации»
Manufacturers outside the EAEU
Indonesia40Malaysia31Italy7Türkiye5Singapore4China3

Manufacturers of these goods →Check a supplier’s document by its number →

Tariff preferences

The code is on the EAEU list of preferential goods: for goods originating in a beneficiary country the duty is lower

Developing countries75% of the common tariff rate2,25%
33 countries

Algeria, Egypt, Venezuela, São Tomé & Príncipe, Sri Lanka, Jordan, Iran, Pakistan, North Korea, Bhutan, Morocco, Eswatini, Lebanon, Bolivia, Mongolia, Papua New Guinea, Samoa, Vanuatu, Ghana, Honduras, Zimbabwe, Cape Verde, Cameroon, Kenya, Congo - Brazzaville, Côte d’Ivoire, Cuba, Namibia, Nicaragua, Philippines, Tunisia, Nigeria, Micronesia

Least developed countrieszero rate0%
46 countries

Burkina Faso, Guinea, Eritrea, Congo - Kinshasa, Timor-Leste, Afghanistan, Mauritania, Yemen, Cambodia, Lesotho, Laos, Bangladesh, Nepal, Tanzania, Palestinian Territories, Angola, Benin, Burundi, Haiti, Gambia, Guinea-Bissau, Djibouti, Zambia, Kiribati, Liberia, Madagascar, Malawi, Mali, Mozambique, Niger, Rwanda, Senegal, Myanmar (Burma), Sudan, Sierra Leone, Uganda, Chad, South Sudan, Syria, Solomon Islands, Comoros, Togo, Tuvalu, Ethiopia, Somalia, Central African Republic

The preference requires a document of origin and compliance with the direct consignment rule; customs checks the right to it at declaration.

Payments on import

Duty for this code: 3%. On top of the duty, on import into Russia you pay VAT of 22% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.

Import VAT in EAEU countries

  • Russia22%
  • Kazakhstan16%
  • Belarus20%
  • Armenia20%
  • Kyrgyzstan12%

Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all

OKPD2 code

The match is set for the whole subheading, by the first six digits of the code

  • 10.41.57 — Масло пальмовое и его фракции рафинированные, но не подвергнутые химической модификации

Correspondence keys of the Russian Ministry of Economic Development, edition of 20.07.2023. The ministry’s caveat: Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров.

Настоящие переходные ключи (сопоставительные таблицы) разработаны на основе данных агентства Евростат Комиссии Европейского союза по корреляции кодов Гармонизированной системы описания и кодирования товаров (ГС) 2022 года и Статистической классификации продукции по видам экономической деятельности в Европейском союзе (КПЕС) 2008 года. Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров. Услуги не являются объектом классификации в ТН ВЭД ЕАЭС и не включены в переходные ключи. По мере внесения изменений в ОКПД 2 и ТН ВЭД ЕАЭС переходные ключи при необходимости подлежат актуализации.

The right code is in the HS code search.