1516 20 960 2 — 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: vegetable fats and oils and their fractions: other: other: other: ground-nut, cotton-seed, soya-bean or sunflower-seed oil; other oils containing less than 50 % by weight of free fatty acids, excluding palm kernel, illipe, coconut, rape or colza or copaiba oils: grape-seed oil

1516 Animal or vegetable fats and oils and their fractions, wholly or partly 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 20 – Vegetable fats and oils and their fractions

This heading covers animal or vegetable fats and oils which have undergone the specific chemical transformations mentioned below, but which have not been further prepared. The heading also covers similarly treated fractions of animal or vegetable fats and oils. (A) Hydrogenated fats and oils. Hydrogenation consists of bringing the product into contact with pure hydrogen at a suitable temperature and pressure in the presence of a catalyst (usually finely divided nickel). Hydrogenation raises the melting point of fats and increases the consistency of oils by converting unsaturated glycerides (e.g., of oleic, linoleic, etc., acids) into saturated glycerides having a higher melting point (e.g., of palmitic, stearic, etc., acids). The degree of hydrogenation and the final consistency of the products depend on the conditions under which the process is carried out and on the duration of the treatment. The heading also covers products whether they have been: (1) Partially hydrogenated (even if these products tend to separate into a pasty and a liquid fraction). Partial hydrogenation also brings about the conversion of the cis-form of unsaturated fatty acids into the trans-form, which raises the melting point of the product. (2) Completely hydrogenated (e.g., oils converted into pasty or solid fats). The fats most commonly hydrogenated are those of fish or marine mammals and certain vegetable oils (cotton-seed, sesame, groundnut, rapeseed, soya, maize, etc.). Completely or partially hydrogenated oils of this type are often used as raw materials in the preparation of edible fats of heading 1517, since hydrogenation increases not only their consistency but also their resistance to oxidation in air, and improves their taste, odour and, by decolourising them, their appearance. This heading also includes hydrogenated castor oil, so-called "opal wax". (B) Interesterified, re-esterified or elaidinised fats and oils. (1) Interesterified (or transesterified) fats and oils. The consistency of a fat or oil can be increased by a suitable rearrangement of the fatty acid radicals in the triglycerides of which the product is composed. The necessary interaction and ester exchange can be accelerated by means of catalysts. (2) Re-esterified fats and oils (also known as esterified fats and oils) are triglycerides obtained by direct synthesis from glycerol and mixtures of free fatty acids or of acid oils after

refining. The arrangement of the fatty acid radicals in the triglycerides differs from that in natural oils. Oils obtained from olives, or olive fruit, containing re-esterified oils are classified in this heading. (3) Elaidinised fats and oils are fats and oils which have been treated in such a way that the unsaturated fatty acid radicals have been converted to a large extent from the cis-form to the corresponding trans-form. The products described above remain in this heading even if they have acquired the character of waxes and even if they have subsequently been deodorised or subjected to similar refining processes, whether or not they are suitable for direct use as food. But the heading excludes hydrogenated, etc., fats and oils and their fractions which have undergone further processing intended to make them into foodstuffs, such as texturisation (modification of the texture or crystalline structure) (heading 1517). Furthermore, the heading excludes hydrogenated, interesterified, re-esterified or elaidinised fats and oils or their fractions where two or more fats or oils have been modified (heading 1517 or 1518).

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.