Other › Fractions of unrefined oil
1511.90.41 — Solid fractions
Các phần phân đoạn thể rắn (SEN)
Unit: kg/lít (kg/liter)
HS code 15119041 covers solid fractions under heading 1511 (palm oil and its fractions, whether or not refined, but not chemically modified), Chapter 15. The MFN import duty is 7%; the lowest FTA rate is 0% under ASEAN - China (ACFTA) (C/O form E required). VAT: 8/10%. Unit of quantity: kg/liter.
MFN import duty
7%
Lowest FTA
0%
excl. TH, CN
ASEAN - China (ACFTA)
VAT
8/10%
Excise / Env. tax
—
Not subject
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 7% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 10.5% | 15/2023/QĐ-TTg | 15/07/2023 |
| ASEAN (ATIGA)(2026) | 0% | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | 0%excl. TH, CN | 118/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Japan (AJCEP)(01/04/2026 - 31/3/2027) | 0% | 120/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Japan (VJEPA)(1/4/2026 - 31/3/2027) | 0% | 124/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Korea (AKFTA) | 0%excl. KH, PH | 119/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Australia/New Zealand (AANZFTA) | 0% | 121/2022/NĐ-CP | 30/12/2022 |
| ASEAN - India (AIFTA)(01/01/2026 - 31/12/2026) | 0% | 122/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Korea (VKFTA)(2026) | 0% | 125/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Chile (VCFTA)(2026) | 0% | 112/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Eurasian Economic Union (VN-EAEU)(2026) | 0% | 113/2022/NĐ-CP | 30/12/2022 |
| CPTPP Agreement(2026) | 0% | 115/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Hong Kong (AHKFTA)(2026) | * | 123/2022/NĐ-CP | 30/12/2022 |
| Vietnam - EU (EVFTA)(2026) | 0,6% | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | 0,6% | 117/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Laos | 0% | 206/2025/NĐ-CP | 15/07/2025 |
| Vietnam - Israel (VIFTA)(2026) | 7% | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 4,7% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 4,7% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | * | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 4,8% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 4,7% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 4,7% | 129/2022/NĐ-CP | 30/12/2022 |
FTA schedules are cut annually: the rate shown applies to the period in brackets, per the decree's appendix.
FTA duty phase-down
Upcoming reductions for this code — the new rate takes effect on this site automatically on the effective date.
- Vietnam - EU (EVFTA)0,6% (2026)0%from 01/01/2027
- Vietnam - UK (UKVFTA)0,6% (2026)0%from 01/01/2027
- RCEP - Group A (ASEAN)4,7% (2026)4,2%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group B (China)4,7% (2026)4,2%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group D (Japan)4,8% (2026)4,4%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group E (Australia)4,7% (2026)4,2%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group F (New Zealand)4,7% (2026)4,2%from 01/01/2027…continues per the schedule — see the decree annex
Only the steps present in the data (each schedule's next period) are shown. A schedule not reaching 0% here does not mean it stops — the full schedule is in the decree annex.
VAT · Excise tax · Environmental protection tax
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Value added tax (VAT) | 8/10% | 181/2025/NĐ-CP | 01/07/2025 |
Rules of origin by FTA
To claim an FTA rate the goods must meet the origin criterion below AND carry a valid C/O — the right HS code alone is not enough.
- Other:
RVC(40) or CC
RVC(40) hoặc CC
CCRVC40
Source: Circular No. 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Palm oil and its fractions, whether or not refined, but not chemically modified
CC
CC
Source: Circular No. 37/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- Other:
RVC40 or CC
RVC40 hoặc CC
CCRVC40
Source: Circular No. 03/2023/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Other:
CC; or an RVC of not less than 40% under the indirect formula.
CC; hoặc RVC không thấp hơn 40% theo công thức tính gián tiếp.
CC
Source: Circular No. 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Chất béo và dầu có nguồn gốc từ động vật, thực vật hoặc vi sinh vật và các sản phẩm tách từ chúng; chất béo ăn được đã chế biến; các loại sáp động vật hoặc thực vật; ngoại trừ:
Sử dụng nguyên liệu từ bất kỳ Phân nhóm nào để sản xuất, ngoại trừ Phân nhóm của sản phẩm.
Source: Circular No. 14/2026/TT-BCT
- Other:
CC
CC
Source: Circular No. 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Mỡ và dầu động vật hoặc thực vật và các sản phẩm tách từ chúng; mỡ ăn được đã chế biến; các loại sáp động vật hoặc thực vật, ngoại trừ:
Sản xuất từ nguyên liệu thuộc bất kỳ Phân nhóm nào, ngoại trừ Phân nhóm của sản phẩm.
Source: Circular No. 02/2021/TT-BCT
Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
CTH
CTH
or
40%
Source: Circular No. 11/2024/TT-BCT
- Other:
CTH or RVC(40)
CTH hoặc RVC(40)
CTHRVC40
Source: Circular No. 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- Other:
CC
CC
Source: Circular No. 01/2024/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Agreements with no rule specific to this code
This code carries a preferential rate under the agreements below but has no line of its own in the product-specific rules annex. The goods must still meet an origin requirement.
The agreement sets a general rule for codes outside the annex:
1. The goods referred to in Clause 3, Article 5 of this Circular, other than the goods provided in Clause 2 of this Article, are considered originating if they have an RVC of not less than 40% calculated in accordance with Article 8 of this Circular.
Source: Circular No. 21/2019/TT-BCT · Article 7(1)
The agreement sets a general rule for codes outside the annex:
1. Products referred to in Clause 2, Article 2 are considered originating if:
a) The AIFTA content is not less than thirty-five per cent (35%) of the FOB value; and
b) The non-originating materials used in the production of that product have undergone a change in tariff classification at the six (6)-digit level (CTSH) of the Harmonized System.
provided that the last production process is carried out in the territory of the exporting Member State.
CTSH
Source: Circular No. 15/2010/TT-BCT · Article 4(1) of Appendix 1
The agreement sets a general rule for codes outside the annex:
1. For the purposes of point b clause 1 Article 5 of this Circular, goods not covered by Article 8 of this Circular shall be considered as originating if they have a regional value content (hereinafter referred to as RVC) of at least 40% of the FOB value, or if they have undergone a change in tariff classification at the 4-digit level (hereinafter referred to as CTH) of the Harmonized System.
CTH
Source: Circular No. 49/2025/TT-BCT · Article 7(1)
The agreement sets a general rule for codes outside the annex:
1. General origin criterion
a) Goods specified in Clause 2 of Article 2 shall be considered as originating in the Member State where the working or processing of those goods has taken place if:
- The goods have a regional value content (hereinafter referred to as the “Viet Nam - Laos value content” or the “regional value content (LVC)”) of not less than forty percent (40%), calculated in accordance with the formula provided in Article 5; or
- All non-originating materials used in the production of those goods have undergone a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (meaning a change of heading) of the Harmonized System.
b) Each Member State shall allow the exporter of the goods to decide to use either of the two criteria “LVC of not less than forty percent (40%)” or “change in tariff classification at the four (04)-digit level” referred to at point a of Clause 1 in order to determine the origin of the goods.
CTCLVC
Source: Circular No. 04/2010/TT-BCT · Article 4(1) of Appendix 1
Criteria are quoted verbatim from the Vietnamese circular, not paraphrased.
Supplementary Explanatory Notes (SEN, ASEAN 2022)
Product description1511.90.41 1511.90.42 1511.90.49FRACTIONS OF UNREFINED PALM OIL
CÁC PHẦN PHÂN ĐOẠN CỦA DẦU CỌ CHƯA TINH CHẾ
These are solid fractions or liquid fractions obtained by fractionation of crude palm oil by several industrial methods, for example crystallization at controlled temperatures. These fractions have not undergone processing in order to improve their physical characteristics.
Tiếng Việt
Đây là các phần phân đoạn rắn hoặc lỏng thu được bằng cách phân đoạn dầu cọ thô bằng một số phương pháp công nghiệp, ví dụ kết tinh ở nhiệt độ được kiểm soát. Các phần phân đoạn này chưa qua chế biến để cải thiện các đặc tính vật lý của chúng.
Supplementary Explanatory Notes (SEN, ASEAN 2022)
Product description15.11PALM OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED
DẦU CỌ VÀ CÁC PHẦN PHÂN ĐOẠN CỦA DẦU CỌ, ĐÃ HOẶC CHƯA TINH CHẾ, NHƯNG KHÔNG THAY ĐỔI VỀ MẶT HOÁ HỌC
Palm oil is obtained from the flesh of the oil palm fruit (Elaeisguineensis) and has a balanced ratio of unsaturated and saturated fatty acids. Typically, it contains 40% by volume of oleic acid (mono-unsaturated fatty acid), 45% by volume of palmitic acid and 5% by volume of stearic acid (saturated fatty acid). Crude palm oil is deep orange-red in colour due to the high content of natural carotenes. Fractionation separates oil into liquid, called palm olein, and solid fractions, called palm stearin.
Tiếng Việt
Dầu cọ được thu từ thịt của quả cây cọ dầu (Elaeisguineensis) và có một tỷ lệ cân bằng giữa axit béo bão hòa và không bão hòa. Điển hình, nó chứa 40% khối lượng là axit oleic (axit béo không bão hòa đơn), 45% khối lượng là axit palmitic và 5% theo khối lượng axit stearic (axít béo bão hòa). Dầu cọ thô có màu đỏ-cam thẫm do hàm lượng carotenes tự nhiên cao. Quá trình tách phân đoạn dầu thành phần lỏng, được gọi là olein cọ, và các phần phân đoạn rắn, được gọi là stearin cọ.
Notes for Chapter 15 — Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Notes
1. This Chapter does not cover:
(a) Pig fat or poultry fat of heading 02.09;
(b) Cocoa butter, fat or oil (heading 18.04);
(c) Edible preparations containing by weight more than 15% of the products of heading 04.05 (generally Chapter 21);
(d) Greaves (heading 23.01) or residues of headings 23.04 to 23.06;
(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 40.02).
2. Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).
3. Heading 15.18 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 15.22.
Subheading Notes
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.
Vietnam trade in subheading 1511.90
Figures cover the whole 6-digit subheading 1511.90, not code 15119041 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 20211 bn USD
- 20221.3 bn USD
- 20231 bn USD
Top partners 2023
- Indonesia627 mn USD
- Malaysia407 mn USD
- Thailand73,260 USD
- Japan9,224 USD
- Sweden660 USD
Exports
- 202189 mn USD
- 2022109 mn USD
- 202384 mn USD
Top partners 2023
- Cambodia83 mn USD
- Lao People's Dem. Rep.2 mn USD
- Malaysia152,368 USD
- Ghana52,841 USD
- Australia10,749 USD
- Nigeria5,893 USD
2024: as reported by partner countries
Vietnam has not filed 2024 yet, so this is rebuilt from what its 19 largest trading partners reported about trade with Vietnam (85% of Vietnam's trade). Not the same measure as the figures above — compare it only with the 2023 row beside it.
| 2023 | 2024 | Change | |
|---|---|---|---|
| Exports | 3 mn USD | 3 mn USD | +5% |
| Imports | 971 mn USD | 992 mn USD | +2% |
- Exports 2023: partners reported 3 mn USD where Vietnam reported 84 mn USD — 0.04× on this measure.
- Imports 2023: partners reported 971 mn USD where Vietnam reported 1 bn USD — 0.94× on this measure.
The gap is not a rounding difference: goods re-exported through Hong Kong or Singapore, a different heading chosen by the importing customs, and origin-based versus destination-based attribution all pull the two measures apart. Use the year-on-year change, not the level.
Source: UN Comtrade (preview API) — reported by Vietnam. Partner totals are as reported and may differ from partner-country statistics.
Corresponding US tariff lines
Six digits are identical worldwide under the HS Convention, so 1511.90 is the same subheading in both schedules. What differs is how each country splits it: below are the 1 US line under 1511.90.
| US HTS code | Description | General duty |
|---|---|---|
| 1511.90.00.00 | Palm oil and its fractions, whether or not refined, but not chemically modified › Other(kg) | Free |
Additional Chapter 99 duties apply to goods of Vietnam
- 9903.02.69 +20% — The duty provided in the applicable subheading + 20%
- 9903.05.84 +12.5% — The duty provided in the applicable subheading + 12.5%
These are added to the General duty above, not in place of it. Whether a given article falls inside their scope — and the exclusion lists — is set out in the U.S. notes to Chapter 99, which are prose and not machine-readable, so this site does not assign them per code. Check the official schedule before quoting a landed cost.
Already terminated: 9903.01.72 +46%
The General column is the rate for Vietnam: the Special column lists US preference programmes (GSP, USMCA, KORUS…) and Vietnam is in none of them. Source: USITC Harmonized Tariff Schedule of the United States — 2026 HTS Revision 13. For reference only — classification on import is decided by US Customs, and anti-dumping, countervailing and Section 232/301 measures are not covered here.
Codes at the same level under “Fractions of unrefined oil:”
Check neighbouring codes to make sure the classification fits best.
Data updated: 31/07/2026 · Found wrong or missing data? Report an issue for this code →