Other › Other liquid mixtures or preparations of vegetable fats or oils or of their fractions
1517.90.64 — In which other palm oil predominates, in packings of a net weight exceeding 25 kg
Thành phần chủ yếu là dầu cọ khác, đóng gói với khối lượng tịnh trên 25kg
Unit: kg/lít (kg/liter)
HS code 15179064 covers in which other palm oil predominates, in packings of a net weight exceeding 25 kg under heading 1517 (margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, other than edible fats and oils or their fractions of heading 15.16), Chapter 15. The MFN import duty is 30%; 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
30%
Lowest FTA
0%
ASEAN - China (ACFTA)
VAT
8/10%
Excise / Env. tax
—
Not subject
Distinguish from heading:1516Anima…1503Lard…
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 30% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 45% | 15/2023/QĐ-TTg | 15/07/2023 |
| ASEAN (ATIGA)(2026) | 0% | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | 0% | 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. MY, 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) | 5% | 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) | 5,4; M: 8,1% | 115/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Hong Kong (AHKFTA)(2026) | * | 123/2022/NĐ-CP | 30/12/2022 |
| Vietnam - EU (EVFTA)(2026) | 10,9% | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | 10,9% | 117/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Laos | 0% | 206/2025/NĐ-CP | 15/07/2025 |
| Vietnam - Israel (VIFTA)(2026) | 30% | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 15% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 15% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 15% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 16,4% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 15% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 15% | 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.
- CPTPP Agreement5,4; M: 8,1 (2026)2,7; M: 5,4from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group A (ASEAN)15% (2026)12%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group B (China)15% (2026)12%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group C (Korea)15% (2026)12%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group D (Japan)16,4% (2026)13,6%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group E (Australia)15% (2026)12%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group F (New Zealand)15% (2026)12%from 01/01/2027…continues per the schedule — see the decree annex
- Vietnam - EU (EVFTA)10,9% (2026)8,1%from 01/01/2027…continues per the schedule — see the decree annex
- Vietnam - UK (UKVFTA)10,9% (2026)8,1%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, or no change in tariff classification required, provided that the product is produced by a refining process
RVC(40) hoặc CC hoặc không yêu cầu chuyển đổi mã số hàng hoá với điều kiện sản phẩm được sản xuất bằng quy trình tinh chế
CCRVC40
Source: Circular No. 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Other:
Sản xuất từ chất béo hoặc dầu có xuất xứ thuần túy từ một trong các Nước thành viên
WO
Source: Circular No. 12/2019/TT-BCT
- Other:
WO
WO
Source: Circular No. 21/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16
CTH
CTH
Source: Circular No. 37/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- Other:
RVC 40%
RVC40
Source: Circular No. 49/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Other:
RVC40; or CC; or no change in tariff classification required, provided that the goods are produced by a refining process
RVC40; hoặc CC; hoặc không yêu cầu Chuyển đổi mã số hàng hóa với điều kiện hàng hóa được sản xuất bằng phương pháp tinh chế
CCRVC40
Source: Circular No. 03/2023/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16
CC
CC
Source: Circular No. 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16
Manufacture using materials of any heading, except that of the product.
Sử dụng nguyên liệu từ bất kỳ Nhóm nào để sản xuất, ngoại trừ Nhóm của sản phẩm.
Source: Circular No. 14/2026/TT-BCT
Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16
CC or RVC40
CC hoặc RVC40
CCRVC40
Source: Circular No. 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16
Manufacture from materials of any heading, except that of the product.
Sản xuất từ nguyên liệu thuộc bất kỳ Nhóm nào, ngoại trừ 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
CC
CC
Source: Circular No. 31/2013/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
Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16
CTH
CTH
Source: Circular No. 10/2009/TT-BCT
- Other:
CC or RVC(40)
CC hoặc RVC(40)
CCRVC40
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 or VAC 50%
CC hoặc VAC 50%
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. 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. 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.
Commodity policy for this HS code
Unofficial English rendering of the Vietnamese source; the document numbers link to the full text.
Managing authority: Ministry of Industry and Trade
- Goods subject to specialized food safety inspection (1182/QĐ-BCT-PL2-2021)Specialised inspection· Ministry of Industry and Trade
Related documents (full text)
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 1517.90
Figures cover the whole 6-digit subheading 1517.90, not code 15179064 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 202144 mn USD
- 202265 mn USD
- 202354 mn USD
Top partners 2023
- Indonesia28 mn USD
- Malaysia11 mn USD
- Australia6 mn USD
- Rep. of Korea4 mn USD
- USA1 mn USD
- China1 mn USD
- Germany993,538 USD
- Italy515,857 USD
Exports
- 202135 mn USD
- 202241 mn USD
- 202337 mn USD
Top partners 2023
- Cambodia28 mn USD
- Lao People's Dem. Rep.9 mn USD
- Other Asia, nes417,750 USD
- Japan9,812 USD
- USA9,203 USD
- Indonesia4,097 USD
- Australia3,626 USD
- China1,744 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 | 2 mn USD | 4 mn USD | +92% |
| Imports | 57 mn USD | 60 mn USD | +5% |
- Exports 2023: partners reported 2 mn USD where Vietnam reported 37 mn USD — 0.06× on this measure.
- Imports 2023: partners reported 57 mn USD where Vietnam reported 54 mn USD — 1.06× 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 1517.90 is the same subheading in both schedules. What differs is how each country splits it: below are the 15 US lines under 1517.90.
| US HTS code | Description | General duty |
|---|---|---|
| 1517.90.10.20 | Other › Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive › Containing 5 percent or more by weight of soybean oil or any fraction thereof › Salad and cooking oils(kg) | 18% |
| 1517.90.10.40 | Other › Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive › Containing 5 percent or more by weight of soybean oil or any fraction thereof › Baking or frying fats › Wholly of vegetable oils(kg) | 18% |
| 1517.90.10.60 | Other › Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive › Containing 5 percent or more by weight of soybean oil or any fraction thereof › Baking or frying fats › Other(kg) | 18% |
| 1517.90.10.80 | Other › Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive › Containing 5 percent or more by weight of soybean oil or any fraction thereof › Other(kg) | 18% |
| 1517.90.20.20 | Other › Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive › Other › Salad and cooking oils(kg) | 8% |
| 1517.90.20.40 | Other › Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive › Other › Baking or frying fats › Wholly of vegetable oils(kg) | 8% |
| 1517.90.20.60 | Other › Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive › Other › Baking or frying fats › Other(kg) | 8% |
| 1517.90.20.80 | Other › Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive › Other › Other(kg) | 8% |
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.
Corresponding Japanese tariff lines
1517.90 is the same subheading in both schedules (six digits are identical worldwide under the HS Convention). Vietnamese goods can enter Japan under four parallel preference routes — the columns below — and the exporter picks whichever C/O gives the better rate.
| Line | Description | MFN | VJEPA | AJCEP | CPTPP | RCEP |
|---|---|---|---|---|---|---|
| 1517.90-110 | Other › 1 Mixtures of animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, not otherwise prepared › (1) Partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised(KG) | 4% | Free | Free | Free | Free |
| 1517.90-190 | Other › 1 Mixtures of animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, not otherwise prepared › (2) Other(KG) | 6.4% | Free | Free | Free | 2.9% |
| 1517.90-210 | Other › (1 )Partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised(KG) | 3.5% | Free | Free | Free | Free |
| 1517.90-290 | Other › 2 Mixtures of 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, not otherwise prepared › (2) Other(KG) | 13.20 yen/kg | — | 13.20 yen/kg | 2.40 yen/kg | 13.20 yen/kg |
| 1517.90-300 | Other › 3 Oils of a kind used as mould release(KG) | 2.9% | Free | Free | Free | 1.3% |
| 1517.90-400 | Other › 4 Shortening(KG) | 12.8% | — | 12.8% | Free | 12.8% |
| 1517.90-900 | Other › 5 Other(KG) | 21.3% | — | 21.3% | Free | 21.3% |
MFN is the lowest of the schedule's General/Temporary/WTO columns (hover to see all three). The preference columns require the matching certificate of origin; an em dash means that agreement gives no preference for the line. Source: Japan's Tariff Schedule, Japan Customs (as of July 9, 2026). For reference only — classification on import is decided by Japan Customs.
Codes at the same level under “Other liquid mixtures or preparations of vegetab”
Check neighbouring codes to make sure the classification fits best.
- 15179061In which ground-nut oil predominates
- 15179062In which crude palm oil predominates
- 15179063In which other palm oil predominates, in packings of a net weight not exceeding 25 kg
- 15179065In which palm kernel oil predominates
- 15179066In which palm kernel olein predominates
- 15179067In which either soya-bean oil or coconut oil predominates
- 15179068In which illipe nut oil predominates
- 15179069Other
Data updated: 31/07/2026 · Found wrong or missing data? Report an issue for this code →