1517 90 930 0 — Edible mixtures or preparations for mould-release preparations, containing <= 10% milkfats
Edible mixtures or preparations for mould-release preparations, containing <= 10% milkfats
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.
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
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
10% if the product matches the line of List No. 908: “Маргарин. Маргарин; пригодные для употребления в пищу смеси или готовые продукты из жиров…”. 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
- 15Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
- 1517Margarine, other edible mixtures or preparations of animal or vegetable fats or oils and edible fractions of different fats or oils (excl. fats, oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, and mixtures of olive oils and their fractions)
- 1517 90Edible mixtures or preparations of animal or vegetable fats or oils and edible fractions of different fats or oils (excl. fats, oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, mixtures of olive oils and their fractions, and solid margarine)
- 1517 90 93Edible mixtures or preparations for mould-release preparations, containing <= 10% milkfats
- 1517 90 930 0you are here
Explanatory notes to heading 1517 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.
1517 Margarine; edible mixtures or finished products of animal or vegetable fats or oils or fractions of various fats or oils of this Chapter, other than dietary fats or oils or fractions thereof of heading 1516 (+): 1517 10 margarine, other than liquid margarine 1517 90
This heading covers margarine and other edible mixtures or finished products of animal or vegetable fats or oils or fractions of various fats or oils of this Chapter, other than edible fats or oils or fractions thereof of heading 1516. These are usually liquid or solid mixtures or finished products of: (1) various animal fats or oils or their fractions; (2) various vegetable fats or oils or their fractions; or (3) both animal and vegetable fats or oils or fractions thereof. The products of this heading, the fats or oils of which may have been pre-hydrogenated, may be subjected to emulsification (e.g., with milk removed), knock-down, texturing (change in texture or crystalline structure), etc., and may contain in small quantities the additions of lecithin, cra hops, food colourings, flavourings, vitamins, butter or other milk fats (subject to the limitations set out in Note 1(c) to this Chapter). This heading includes also edible ready-made products prepared from single fat or oil (or fractions thereof), hydrogenated or non-hydrogenated, which have been emulsified, knocked down, textured, etc.
The principal products of this heading are: (A) Margarine (other than liquid), a plastic mass, usually yellowish, obtained from fats or oils of animal or vegetable origin or from mixtures of these fats or oils. This is a water-in-oil emulsion, usually prepared in such a way that it resembles butter in appearance, consistency, color, etc. (B) Eating mixtures or finished products of animal or vegetable fats or oils or fractions of various fats or oils of this group, other than dietary fats or oils or their fractions of the heading 1516; for example, Lard substitutes, liquid margarine and fat added to dough for crumbness (produced from textured fats or oils). This heading also includes edible mixtures or finished products of animal or vegetable fats or oils or fruciums of various fats or oils of this Chapter used as lubricants for molds. This heading does not cover individual fats and oils, merely refined, without further processing; they are included in the relevant headings even if packaged for retail sale. This heading also excludes finished products containing more than 15 % by weight of butter or other milk fat (usually Chapter 21). In addition, this heading does not include products obtained by pressing animal fat or lard (heading 1503), as well as hydrogenated, transesterified, reesterified or elaidinized fats and oils or fractions thereof where only one fat or oil has been modified (heading 1516). Explanation of subheadings. Subheadings 1517 10 and 1517 90 In subheadings 1517 10 and 1517 90, the physical properties of margarine are to be determined by visual inspection at 10 °C.
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 15Пищевые 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 мерыРешение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154
Conformity assessment
May applyWhether 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
- Маргарины — declaration of conformity
- изготовленные из смеси двух и более видов растительных масел и (или) их фракций в различных соотношениях (изготовленные из смеси двух и более видов растительных масел и (или) их фракций в различных соотношениях) — declaration of conformity
- ТР ТС 034/2013Safety of meat and meat products
- Продукты переработки жира-сырца, в том числе топленые животные жиры — 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 1517 90: certificates 0, declarations 2,620.
- By technical regulation
- ТР ТС 021/20112,598ТР ТС 022/20112,583ТР ТС 024/20112,245ТР ТС 029/20121,911ТР ТС 033/201368
- Schemes
- 3д1,5921д6744д2282д776д49The letter after the scheme number shows the form: certification or declaration of conformity.
- Most active certification bodies
- ООО «М ДЖИ ЭКСПЕРТ»Костанайский филиал АО «Национальный центр экспертизы и сертификации»ООО «Надежные документы»
- Manufacturers outside the EAEU
- China42Italy39United States38Türkiye24Germany21Spain17
Manufacturers of these goods →Check a supplier’s document by its number →
Payments on import
Duty for this code: 15%, but not less than EUR 0.12/kg. 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%Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025)
- Kazakhstan16%Tax Code of Kazakhstan, Art. 503(1), from 01.01.2026
- Belarus20%Tax Code of Belarus, Art. 122
- Armenia20%Tax Code of the Republic of Armenia
- Kyrgyzstan12%Tax Code of the Kyrgyz Republic
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:
- 1517 из - маргарин — Маргарин. Маргарин; пригодные для употребления в пищу смеси или готовые продукты из жиров или масел животного или растительного происхождения или фракций различных жиров или масел данной группы, кроме пригодных для употребления в пищу жиров и масел или их фракций товарной позиции 1516 и спредов
The right code is in the HS code search.