Appendix II Tariff schedule preferential import EVFTA

Attached to Decree No. 116/2022/ND-CP

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Chapter 15 — Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

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Commodity codeDescription of goodsEVFTA rate (%)
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Chapter 15
ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
15.01Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03
1501.10.00- Lard53.31.6000
1501.20.00- Other pig fat53.31.6000
1501.90.00- Other7.26.35.44.53.62.7
15.02Fats of bovine animals, sheep or goats, other than those of heading 15.03
1502.10.00- Tallow7.26.35.44.53.62.7
1502.90- Other:
1502.90.10- - Edible7.26.35.44.53.62.7
1502.90.90- - Other7.26.35.44.53.62.7
15.03Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
1503.00.10- Lard stearin or oleostearin10.99.58.16.85.44
1503.00.90- Other10.99.58.16.85.44
15.04Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
1504.10- Fish-liver oils and their fractions:
1504.10.20- - Solid fractions3.12.51.81.20.60
1504.10.90- - Other3.12.51.81.20.60
1504.20- Fats and oils and their fractions, of fish, other than liver oils:
1504.20.10- - Solid fractions3.12.51.81.20.60
1504.20.90- - Other3.12.51.81.20.60
1504.30.00- Fats and oils and their fractions, of marine mammals3.12.51.81.20.60
15.05Wool grease and fatty substances derived therefrom (including lanolin)
1505.00.10- Lanolin6.253.72.51.20
1505.00.90- Other6.253.72.51.20
1506.00.00Other animal fats and oils and their fractions, whether or not refined, but not chemically modified3.12.51.81.20.60
15.07Soya-bean oil and its fractions, whether or not refined, but not chemically modified
1507.10.00- Crude oil, whether or not degummed3.63.12.72.21.81.3
1507.90- Other:
1507.90.10- - Fractions of unrefined soya-bean oil3.63.12.72.21.81.3
1507.90.20- - Refined, bleached and deodorised (RBD) soya-bean oil10.99.58.16.85.44
1507.90.90- - Other10.99.58.16.85.44
15.08Ground-nut oil and its fractions, whether or not refined, but not chemically modified
1508.10.00- Crude oil3.63.12.72.21.81.3
1508.90.00- Other
1508.90.00.10- - Fractions of crude groundnut oil3.63.12.72.21.81.3
1508.90.00.90- - Other18.115.913.611.396.8
15.09Olive oil and its fractions, whether or not refined, but not chemically modified
1509.20- Extra virgin olive oil:
1509.20.10- - In packings of a net weight not exceeding 30 kg1.200000
1509.20.90- - Other1.200000
1509.30.00- Virgin olive oil1.200000
1509.40.00- Other virgin olive oils1.200000
1509.90- Other:
- - Fractions of unrefined oil:
1509.90.11- - - In packings of a net weight not exceeding 30 kg1.200000
1509.90.19- - - Other1.200000
- - Other:
1509.90.91- - - In packings of a net weight not exceeding 30 kg500000
1509.90.99- - - Other500000
15.10Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09
1510.10.00- Crude olive pomace oil3.12.51.81.20.60
1510.90- Other:
1510.90.10- - Crude oil3.12.51.81.20.60
1510.90.20- - Fractions of unrefined oil3.12.51.81.20.60
1510.90.90- - Other18.115.913.611.396.8
15.11Palm oil and its fractions, whether or not refined, but not chemically modified
1511.10.00- Crude oil3.12.51.81.20.60
1511.90- Other:
1511.90.20- - Refined oil18.115.913.611.396.8
- - Fractions of refined oil:
- - - Solid fractions:
1511.90.31- - - - With iodine value 30 or more, but less than 4018.115.913.611.396.8
1511.90.32- - - - Other18.115.913.611.396.8
- - - Liquid fractions:
1511.90.36- - - - In packing of a net weight not exceeding 25 kg18.115.913.611.396.8
1511.90.37- - - - Other, with iodine value 55 or more, but less than 6018.115.913.611.396.8
1511.90.39- - - - Other18.115.913.611.396.8
- - Fractions of unrefined oil:
1511.90.41- - - Solid fractions3.12.51.81.20.60
1511.90.42- - - Other, with packing of a net weight not exceeding 25 kg3.12.51.81.20.60
1511.90.49- - - Other3.12.51.81.20.60
15.12Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified
- Sunflower-seed or safflower oil and fractions thereof:
1512.11.00- - Crude oil3.63.12.72.21.81.3
1512.19- - Other:
1512.19.10- - - Fractions of unrefined sunflower-seed oil or safflower oil3.63.12.72.21.81.3
1512.19.20- - - Refined10.99.58.16.85.44
1512.19.90- - - Other10.99.58.16.85.44
- Cotton-seed oil and its fractions:
1512.21.00- - Crude oil, whether or not gossypol has been removed3.12.51.81.20.60
1512.29- - Other:
1512.29.10- - - Fractions of unrefined cotton-seed oil3.12.51.81.20.60
1512.29.90- - - Other18.115.913.611.396.8
15.13Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
- Coconut (copra) oil and its fractions:
1513.11- - Crude oil:
1513.11.10- - - Virgin coconut oil3.12.51.81.20.60
1513.11.90- - - Other3.12.51.81.20.60
1513.19- - Other:
1513.19.10- - - Fractions of unrefined coconut oil3.12.51.81.20.60
1513.19.90- - - Other18.115.913.611.396.8
- Palm kernel or babassu oil and fractions thereof:
1513.21- - Crude oil:
1513.21.10- - - Palm kernel oil3.63.12.72.21.81.3
1513.21.90- - - Other3.63.12.72.21.81.3
1513.29- - Other:
- - - Fractions of unrefined palm kernel oil or of unrefined babassu oil:
1513.29.11- - - - Solid fractions of unrefined palm kernel oil3.63.12.72.21.81.3
1513.29.12- - - - Solid fractions of unrefined babassu oil3.63.12.72.21.81.3
1513.29.13- - - - Other, of unrefined palm kernel oil (palm kernel olein)3.63.12.72.21.81.3
1513.29.14- - - - Other, of unrefined babassu oil3.63.12.72.21.81.3
- - - Other:
1513.29.91- - - - Solid fractions of palm kernel oil18.115.913.611.396.8
1513.29.92- - - - Solid fractions of babassu oil18.115.913.611.396.8
1513.29.94- - - - Palm kernel olein, refined, bleached and deodorised (RBD)18.115.913.611.396.8
1513.29.95- - - - Palm kernel oil, refined, bleached and deodorised (RBD)18.115.913.611.396.8
1513.29.96- - - - Other, palm kernel oil18.115.913.611.396.8
1513.29.97- - - - Other, of babassu oil18.115.913.611.396.8
15.14Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified
- Low erucic acid rape or colza oil and its fractions:
1514.11.00- - Crude oil3.63.12.72.21.81.3
1514.19- - Other:
1514.19.10- - - Fractions of unrefined oil3.63.12.72.21.81.3
1514.19.20- - - Refined3.63.12.72.21.81.3
1514.19.90- - - Other3.63.12.72.21.81.3
- Other:
1514.91.00- - Crude oil3.63.12.72.21.81.3
1514.99- - Other:
1514.99.10- - - Fractions of unrefined oil3.63.12.72.21.81.3
1514.99.90- - - Other14.512.710.997.25.4
15.15Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
- Linseed oil and its fractions:
1515.11.00- - Crude oil3.12.51.81.20.60
1515.19.00- - Other7.26.35.44.53.62.7
- Maize (corn) oil and its fractions:
1515.21.00- - Crude oil3.12.51.81.20.60
1515.29- - Other:
- - - Fractions of unrefined oil:
1515.29.11- - - - Solid fractions3.63.12.72.21.81.3
1515.29.19- - - - Other3.63.12.72.21.81.3
- - - Other:
1515.29.91- - - - Solid fractions14.512.710.997.25.4
1515.29.99- - - - Other14.512.710.997.25.4
1515.30- Castor oil and its fractions:
1515.30.10- - Crude oil3.63.12.72.21.81.3
1515.30.90- - Other7.26.35.44.53.62.7
1515.50- Sesame oil and its fractions:
1515.50.10- - Crude oil3.63.12.72.21.81.3
1515.50.20- - Fractions of unrefined oil3.63.12.72.21.81.3
1515.50.90- - Other18.115.913.611.396.8
1515.60.00- Microbial fats and oils and their fractions18.115.913.611.396.8
1515.90- Other:
- - Illipe nut oil:
1515.90.11- - - Crude oil3.63.12.72.21.81.3
1515.90.12- - - Fractions of unrefined oil3.63.12.72.21.81.3
1515.90.19- - - Other18.115.913.611.396.8
- - Tung oil:
1515.90.21- - - Crude oil3.63.12.72.21.81.3
1515.90.22- - - Fractions of unrefined oil3.63.12.72.21.81.3
1515.90.29- - - Other7.26.35.44.53.62.7
- - Jojoba oil:
1515.90.31- - - Crude oil3.63.12.72.21.81.3
1515.90.32- - - Fractions of unrefined oil3.63.12.72.21.81.3
1515.90.39- - - Other18.115.913.611.396.8
- - Other:
1515.90.91- - - Crude oil3.63.12.72.21.81.3
1515.90.92- - - Fractions of unrefined oil3.63.12.72.21.81.3
1515.90.99- - - Other18.115.913.611.396.8
15.16Animal, 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
1516.10- Animal fats and oils and their fractions:
1516.10.20- - Re-esterified1614121086
1516.10.90- - Other1614121086
1516.20- Vegetable fats and oils and their fractions:
- - Re-esterified, other than of oil palm:
1516.20.11- - - Of soya beans14.512.710.997.25.4
1516.20.12- - - Of maize18.115.913.611.396.8
1516.20.14- - - Of coconuts18.115.913.611.396.8
1516.20.17- - - Of ground-nuts18.115.913.611.396.8
1516.20.18- - - Of linseed18.115.913.611.396.8
1516.20.19- - - Other18.115.913.611.396.8
- - Re-esterified, of oil palm:
1516.20.21- - - Of the fruit of the oil palm, crude18.115.913.611.396.8
1516.20.22- - - Of the fruit of the oil palm, other than crude18.115.913.611.396.8
1516.20.23- - - Of palm kernels, crude18.115.913.611.396.8
1516.20.24- - - Of palm kernels, refined, bleached and deodorised (RBD)18.115.913.611.396.8
1516.20.25- - - Of palm kernel olein, crude18.115.913.611.396.8
1516.20.26- - - Of palm kernel olein, refined, bleached and deodorised (RBD)18.115.913.611.396.8
1516.20.29- - - Other18.115.913.611.396.8
- - Hydrogenated, in the form of flakes or chips:
1516.20.31- - - Of ground-nuts; of coconuts; of soya beans18.115.913.611.396.8
1516.20.32- - - Of linseed18.115.913.611.396.8
1516.20.33- - - Of olives18.115.913.611.396.8
1516.20.34- - - Of fruit of the oil palm18.115.913.611.396.8
1516.20.35- - - Of palm kernels18.115.913.611.396.8
1516.20.39- - - Other18.115.913.611.396.8
- - Hydrogenated, in other forms:
1516.20.41- - - Of castor seeds (Opal wax)18.115.913.611.396.8
1516.20.42- - - Of coconuts18.115.913.611.396.8
1516.20.43- - - Of ground-nuts18.115.913.611.396.8
1516.20.44- - - Of linseed18.115.913.611.396.8
1516.20.45- - - Of olives18.115.913.611.396.8
1516.20.46- - - Of fruit of the oil palm18.115.913.611.396.8
1516.20.47- - - Of palm kernels18.115.913.611.396.8
1516.20.48- - - Of soya beans18.115.913.611.396.8
1516.20.49- - - Other18.115.913.611.396.8
- - Inter-esterified:
1516.20.51- - - Of linseed18.115.913.611.396.8
1516.20.52- - - Of olives18.115.913.611.396.8
1516.20.53- - - Of soya beans18.115.913.611.396.8
1516.20.54- - - Of ground-nuts, of oil palm or coconuts18.115.913.611.396.8
1516.20.59- - - Other18.115.913.611.396.8
- - Elaidinised, palm stearin with an iodine value not exceeding 48:
1516.20.61- - - Crude18.115.913.611.396.8
1516.20.62- - - Refined, bleached and deodorised (RBD)18.115.913.611.396.8
1516.20.69- - - Other18.115.913.611.396.8
- - Elaidinised, other:
1516.20.91- - - Palm stearin, with an iodine value exceeding 4818.115.913.611.396.8
1516.20.92- - - Of linseed18.115.913.611.396.8
1516.20.93- - - Of olives18.115.913.611.396.8
1516.20.94- - - Of soya beans18.115.913.611.396.8
1516.20.96- - - Refined, bleached and deodorised (RBD) palm kernel stearin18.115.913.611.396.8
1516.20.98- - - Of ground-nuts, of oil palm or of coconuts18.115.913.611.396.8
1516.20.99- - - Other18.115.913.611.396.8
1516.30.00- Microbial fats and oils and their fractions18.115.913.611.396.8
15.17Margarine; 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
1517.10- Margarine, excluding liquid margarine:
1517.10.10- - In airtight container for retail sale14.512.710.997.25.4
1517.10.90- - Other14.512.710.997.25.4
1517.90- Other:
1517.90.10- - Imitation ghee21.81916.313.610.98.1
1517.90.20- - Liquid margarine18.115.913.611.396.8
1517.90.30- - Of a kind used as mould release preparations21.81916.313.610.98.1
- - Imitation lard; shortening:
1517.90.43- - - Shortening14.512.710.997.25.4
1517.90.44- - - Imitation lard18.115.913.611.396.8
1517.90.50- - Other solid mixtures or preparations of vegetable fats or oils or of their fractions21.81916.313.610.98.1
- - Other liquid mixtures or preparations of vegetable fats or oils or of their fractions:
1517.90.61- - - In which ground-nut oil predominates21.81916.313.610.98.1
1517.90.62- - - In which crude palm oil predominates21.81916.313.610.98.1
1517.90.63- - - In which other palm oil predominates, in packings of a net weight not exceeding 25 kg21.81916.313.610.98.1
1517.90.64- - - In which other palm oil predominates, in packings of a net weight exceeding 25 kg21.81916.313.610.98.1
1517.90.65- - - In which palm kernel oil predominates21.81916.313.610.98.1
1517.90.66- - - In which palm kernel olein predominates21.81916.313.610.98.1
1517.90.67- - - In which either soya-bean oil or coconut oil predominates21.81916.313.610.98.1
1517.90.68- - - In which illipe nut oil predominates21.81916.313.610.98.1
1517.90.69- - - Other21.81916.313.610.98.1
1517.90.80- - Of mixtures or preparations of animal fats or oils or of their fractions21.81916.313.610.98.1
1517.90.90- - Other21.81916.313.610.98.1
15.18Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included
- Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16:
1518.00.12- - Animal fats and oils3.63.12.72.21.81.3
1518.00.14- - Ground-nut, soya-bean, palm or coconut oil3.63.12.72.21.81.3
1518.00.15- - Linseed oil and its fractions3.63.12.72.21.81.3
1518.00.16- - Olive oil and its fractions3.63.12.72.21.81.3
1518.00.19- - Other3.63.12.72.21.81.3
1518.00.20- Inedible mixtures or preparations of animal fats or oils or of fractions of different animal fats or oils3.63.12.72.21.81.3
- Inedible mixtures or preparations of vegetable fats or oils or of fractions of different vegetable fats or oils:
1518.00.32- - Of palm oil or palm kernel olein, neutralised, bleached and deodorised (NBD) or refined, bleached and deodorised (RBD)3.63.12.72.21.81.3
1518.00.33- - Of linseed3.63.12.72.21.81.3
1518.00.34- - Of olives3.12.51.81.20.60
1518.00.35- - Of ground-nuts3.63.12.72.21.81.3
1518.00.36- - Of soya beans or coconuts3.63.12.72.21.81.3
1518.00.37- - Of cotton seeds3.63.12.72.21.81.3
1518.00.38- - Of the fruit of the oil palm or of palm kernels, other3.63.12.72.21.81.3
1518.00.39- - Other3.63.12.72.21.81.3
1518.00.60- Inedible mixtures or preparations of animal fats or oils or of fractions thereof and vegetable fats or oils or fractions thereof3.12.51.81.20.60
1518.00.90- Other
1518.00.90.10- - Inedible mixtures or preparations of microbial fats or oils or of fractions of different microbial fats or oils3.63.12.72.21.81.3
1518.00.90.90- - Other3.12.51.81.20.60
15.20Glycerol, crude; glycerol waters and glycerol lyes.
1520.00.10- Crude glycerol0.700000
1520.00.90- Other0.700000
15.21Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured
1521.10.00- Vegetable waxes0.700000
1521.90- Other:
1521.90.10- - Beeswax and other insect waxes0.700000
1521.90.20- - Spermaceti0.700000
15.22Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes
1522.00.10- Degras0.700000
1522.00.90- Other0.700000

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