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EAEU HS code

1515 21 900 0 — Crude maize oil (excl. for technical or industrial uses)

Crude maize oil (excl. for technical or industrial uses)

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.

Duty rate
5%

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: russian bans and restrictions, 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% or 10%

10% if the product matches the line of List No. 908: “Прочие нелетучие жиры и масла (включая масло жожоба) растительного происхождения и их…”. Otherwise 22%.

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. 1515Fixed vegetable fats and oils, incl. jojoba oil, and their fractions, whether or not refined, but not chemically modified (excl. soya-bean, groundnut, olive, palm, sunflower-seed, safflower, cotton-seed, coconut, palm kernel, babassu, rape, colza and mustard oil)
  3. 1515 21Crude maize oil
  4. 1515 21 90Crude maize oil (excl. for technical or industrial uses)
  5. 1515 21 900 0you are here

Explanatory notes to heading 1515 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.

1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified (+): – Linseed oil and its fractions: 1515 11 – – Crude oil 1515 19 – – Other – Maize (corn) oil and its fractions: 1515 21 – – Crude oil 1515 29 – – Other 1515 30 – Castor oil and its fractions 1515 50 – Sesame oil and its fractions 1515 90 – Other

This heading covers certain non-volatile vegetable fats and oils and fractions thereof (see general provisions to this chapter, paragraph (B)), other than those included in headings 1507 to 1514. The following are of particular commercial importance: (1) Flaxseed oil obtained from flax seeds (Linum usitatissimum). This oil is one of the most important among drying oils. The color of flaxseed oil varies from yellow

brownish. It has a pungent taste and smell. When oxidized, it forms a dense elastic film. It is used mainly in the production of paints, varnishes, gluten, grease, soft soap, printing paints, alkyd resins or in pharmacy. Cold pressing oil is food-grade. (2) Corn oil, derived from corn grain, most of the lipids (about 80%) are contained in the embryo. Raw oil is widely used in industry, for example, in the production of soaps, lubricants, in leather alloys, etc. Refined oil is food and is used in cooking, in bakery, in mixtures with other edible oils, etc. Corn oil is semi-drying. (3) Castor oil extracted from castor seeds (Ricinus communis). This is a non-drying, thick, usually colorless or slightly colored oil, which was originally used primarily in medicine as a laxative, and is now used in industry as a plasticizer in varnishes or nitrocellulose, in the production of bibasic acids, elastomers or adhesives, surfactants, hydraulic fluids, etc. (4) Sesame oil obtained from the seeds of the annual herb Sesamum indicum. It is a semi-drying oil, the best varieties of which are used in the production of fat added to dough for crumbness, salad oil, margarine and similar foods, and in medicine. The lower grades are used in industry. (5) Tung oil (Chinese wood oil) obtained from the seeds of various species of the genus Aleurites (e.g. A. fordii, A. montana). It has a color from pale yellow to dark brown, dries very quickly and has water-repellent and preservative properties. It is used mainly in the production of varnishes and paints. (6) Jojoba oil, often described as liquid wax, is a colorless or yellowish odorless liquid consisting mainly of esters of higher fatty alcohols, obtained from the seeds of desert shrubs of the genus Simmondsia (S. californica or S. chinensis), used as a substitute for spermacet, for example, in cosmetics. (7) Products known as vegetable fats (mainly Borneo fat and Chinese vegetable fat) derived from the seeds of some oilseed plants. Borneo fat is shaped like tortillas with a crystalline or grainy structure, white sn arms and greenish-yellow inside. Chinese vegetable fat is a solid waxy, greenish substance with a slight aroma, oily to the touch. (8) Products known in trade as myrtle wax and Japanese wax, which are actually vegetable fats. Myrtle wax, extracted from the berries of myrtle, has the appearance of hard greenish-yellow waxy flatbreads with a characteristic smell resembling balm. Japanese wax is a substance extracted from the fruits of certain varieties of Chinese or Japanese trees from the Rhus family. It has the form of greenish, yellowish or white waxy tablets or discs, cr istallic and fragile, with a slight resinous smell. Explanation of subheadings. Subheadings 1515 11 and 1515 21 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.

What import requires

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 029/2012Safety requirements of food additives, flavors and technological aids
    • Носители, глазирователи, вещества для обработки муки (для продукции нового вида наличие свидетельства о государственной регистрации или сведений о государственной регистрации в едином реестре является достаточным и представление декларации о соответствии не требуется) — declaration of conformity or state registration certificate (part of the heading)
  • ТР ТС 024/2011Technical regulations for oil and fat products
    • нерафинированное — 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 1515 21: certificates 0, declarations 84.

By technical regulation
ТР ТС 024/201183ТР ТС 021/201183ТР ТС 022/201183ТР ТС 029/201215
Schemes
3д441д334д42д3The letter after the scheme number shows the form: certification or declaration of conformity.
Most active certification bodies
ООО «Центр подтверждения качества»ЗАО «НАРЕК»Орган по сертификации пищевой и сельскохозяйственной продукции Государственного бюджетного учреждения Республики Дагестан «Республиканская ветеринарная лаборатория»
Manufacturers outside the EAEU
China18Italy12Türkiye11Spain9India9France6

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 rate3,75%
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: 5%. On top of the duty, on import into Russia you pay VAT of 22% or 10% 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

May be subject to 10% VAT

The 10% rate applies if the goods match a description from list No. 908:

  • 1515 21 900 0 — Прочие нелетучие жиры и масла (включая масло жожоба) растительного происхождения и их фракции, нерафинированные или рафинированные, но без изменения химического состава

OKPD2 code

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

  • 10.62.14 — Масло кукурузное

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.