Tariff schedule AHKFTA (ASEAN - Hồng Kông) 2022-2027

Attached to Decree No. 123/2022/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 goodsAHKFTA rate (%)
202220232024202520262027
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- Lard000000
1501.20.00- Other pig fat000000
1501.90.00- Other000000
15.02Fats of bovine animals, sheep or goats, other than those of heading 15.03
1502.10.00- Tallow000000
1502.90- Other:
1502.90.10- - Edible000000
1502.90.90- - Other000000
15.03Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
1503.00.10- Lard stearin or oleostearin966330
1503.00.90- Other966330
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 fractions000000
1504.10.90- - Other000000
1504.20- Fats and oils and their fractions, of fish, other than liver oils:
1504.20.10- - Solid fractions000000
1504.20.90- - Other000000
1504.30.00- Fats and oils and their fractions, of marine mammals000000
15.05Wool grease and fatty substances derived therefrom (including lanolin)
1505.00.10- Lanolin000000
1505.00.90- Other000000
1506.00.00Other animal fats and oils and their fractions, whether or not refined, but not chemically modified000000
15.07Soya-bean oil and its fractions, whether or not refined, but not chemically modified
1507.10.00- Crude oil, whether or not degummed000000
1507.90- Other:
1507.90.10- - Fractions of unrefined soya-bean oil322110
1507.90.20- - Refined, bleached and deodorised (RBD) soya-bean oil966330
1507.90.90- - Other966330
15.08Ground-nut oil and its fractions, whether or not refined, but not chemically modified
1508.10.00- Crude oil000000
1508.90.00- Other151010550
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 kg000000
1509.20.90- - Other000000
1509.30.00- Virgin olive oil000000
1509.40.00- Other virgin olive oils000000
1509.90- Other:
- - Fractions of unrefined oil:
1509.90.11- - - In packings of a net weight not exceeding 30 kg000000
1509.90.19- - - Other000000
- - Other:
1509.90.91- - - In packings of a net weight not exceeding 30 kg1288440
1509.90.99- - - Other1288440
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 oil000000
1510.90- Other:
1510.90.10- - Crude oil000000
1510.90.20- - Fractions of unrefined oil000000
1510.90.90- - Other151010550
15.11Palm oil and its fractions, whether or not refined, but not chemically modified
1511.10.00- Crude oil000000
1511.90- Other:
1511.90.20- - Refined oil******
- - Fractions of refined oil:
- - - Solid fractions:
1511.90.31- - - - With iodine value 30 or more, but less than 40******
1511.90.32- - - - Other******
- - - Liquid fractions:
1511.90.36- - - - In packing of a net weight not exceeding 25 kg******
1511.90.37- - - - Other, with iodine value 55 or more, but less than 60******
1511.90.39- - - - Other******
- - Fractions of unrefined oil:
1511.90.41- - - Solid fractions******
1511.90.42- - - Other, with packing of a net weight not exceeding 25 kg******
1511.90.49- - - Other******
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 oil000000
1512.19- - Other:
1512.19.10- - - Fractions of unrefined sunflower-seed oil or safflower oil000000
1512.19.20- - - Refined966330
1512.19.90- - - Other966330
- Cotton-seed oil and its fractions:
1512.21.00- - Crude oil, whether or not gossypol has been removed000000
1512.29- - Other:
1512.29.10- - - Fractions of unrefined cotton-seed oil000000
1512.29.90- - - Other151010550
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 oil000000
1513.11.90- - - Other000000
1513.19- - Other:
1513.19.10- - - Fractions of unrefined coconut oil000000
1513.19.90- - - Other181212660
- Palm kernel or babassu oil and fractions thereof:
1513.21- - Crude oil:
1513.21.10- - - Palm kernel oil000000
1513.21.90- - - Other000000
1513.29- - Other:
- - - Fractions of unrefined palm kernel oil or of unrefined babassu oil:
1513.29.11- - - - Solid fractions of unrefined palm kernel oil000000
1513.29.12- - - - Solid fractions of unrefined babassu oil000000
1513.29.13- - - - Other, of unrefined palm kernel oil (palm kernel olein)000000
1513.29.14- - - - Other, of unrefined babassu oil000000
- - - Other:
1513.29.91- - - - Solid fractions of palm kernel oil151010550
1513.29.92- - - - Solid fractions of babassu oil151010550
1513.29.94- - - - Palm kernel olein, refined, bleached and deodorised (RBD)151010550
1513.29.95- - - - Palm kernel oil, refined, bleached and deodorised (RBD)211414770
1513.29.96- - - - Other, palm kernel oil151010550
1513.29.97- - - - Other, of babassu oil151010550
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 oil000000
1514.19- - Other:
1514.19.10- - - Fractions of unrefined oil000000
1514.19.20- - - Refined000000
1514.19.90- - - Other000000
- Other:
1514.91.00- - Crude oil******
1514.99- - Other:
1514.99.10- - - Fractions of unrefined oil******
1514.99.90- - - Other******
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 oil000000
1515.19.00- - Other966330
- Maize (corn) oil and its fractions:
1515.21.00- - Crude oil000000
1515.29- - Other:
- - - Fractions of unrefined oil:
1515.29.11- - - - Solid fractions000000
1515.29.19- - - - Other000000
- - - Other:
1515.29.91- - - - Solid fractions1288440
1515.29.99- - - - Other181212660
1515.30- Castor oil and its fractions:
1515.30.10- - Crude oil000000
1515.30.90- - Other966330
1515.50- Sesame oil and its fractions:
1515.50.10- - Crude oil433110
1515.50.20- - Fractions of unrefined oil322110
1515.50.90- - Other151010550
1515.60.00- Microbial fats and oils and their fractions181212660
1515.90- Other:
- - Illipe nut oil:
1515.90.11- - - Crude oil000000
1515.90.12- - - Fractions of unrefined oil000000
1515.90.19- - - Other151010550
- - Tung oil:
1515.90.21- - - Crude oil000000
1515.90.22- - - Fractions of unrefined oil000000
1515.90.29- - - Other000000
- - Jojoba oil:
1515.90.31- - - Crude oil000000
1515.90.32- - - Fractions of unrefined oil000000
1515.90.39- - - Other151010550
- - Other:
1515.90.91- - - Crude oil000000
1515.90.92- - - Fractions of unrefined oil000000
1515.90.99- - - Other181212660
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-esterified1399440
1516.10.90- - Other1399440
1516.20- Vegetable fats and oils and their fractions:
- - Re-esterified, other than of oil palm:
1516.20.11- - - Of soya beans1288440
1516.20.12- - - Of maize151010550
1516.20.14- - - Of coconuts181212660
1516.20.17- - - Of ground-nuts151010550
1516.20.18- - - Of linseed151010550
1516.20.19- - - Other151010550
- - Re-esterified, of oil palm:
1516.20.21- - - Of the fruit of the oil palm, crude151010550
1516.20.22- - - Of the fruit of the oil palm, other than crude181212660
1516.20.23- - - Of palm kernels, crude151010550
1516.20.24- - - Of palm kernels, refined, bleached and deodorised (RBD)181212660
1516.20.25- - - Of palm kernel olein, crude151010550
1516.20.26- - - Of palm kernel olein, refined, bleached and deodorised (RBD)151010550
1516.20.29- - - Other151010550
- - Hydrogenated, in the form of flakes or chips:
1516.20.31- - - Of ground-nuts; of coconuts; of soya beans181212660
1516.20.32- - - Of linseed151010550
1516.20.33- - - Of olives151010550
1516.20.34- - - Of fruit of the oil palm181212660
1516.20.35- - - Of palm kernels181212660
1516.20.39- - - Other181212660
- - Hydrogenated, in other forms:
1516.20.41- - - Of castor seeds (Opal wax)181212660
1516.20.42- - - Of coconuts181212660
1516.20.43- - - Of ground-nuts181212660
1516.20.44- - - Of linseed151010550
1516.20.45- - - Of olives151010550
1516.20.46- - - Of fruit of the oil palm181212660
1516.20.47- - - Of palm kernels181212660
1516.20.48- - - Of soya beans151010550
1516.20.49- - - Other181212660
- - Inter-esterified:
1516.20.51- - - Of linseed151010550
1516.20.52- - - Of olives151010550
1516.20.53- - - Of soya beans151010550
1516.20.54- - - Of ground-nuts, of oil palm or coconuts181212660
1516.20.59- - - Other181212660
- - Elaidinised, palm stearin with an iodine value not exceeding 48:
1516.20.61- - - Crude151010550
1516.20.62- - - Refined, bleached and deodorised (RBD)151010550
1516.20.69- - - Other151010550
- - Elaidinised, other:
1516.20.91- - - Palm stearin, with an iodine value exceeding 48181212660
1516.20.92- - - Of linseed151010550
1516.20.93- - - Of olives151010550
1516.20.94- - - Of soya beans151010550
1516.20.96- - - Refined, bleached and deodorised (RBD) palm kernel stearin151010550
1516.20.98- - - Of ground-nuts, of oil palm or of coconuts181212660
1516.20.99- - - Other181212660
1516.30.00- Microbial fats and oils and their fractions181212660
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 sale151010550
1517.10.90- - Other151010550
1517.90- Other:
1517.90.10- - Imitation ghee******
1517.90.20- - Liquid margarine252525252525
1517.90.30- - Of a kind used as mould release preparations******
- - Imitation lard; shortening:
1517.90.43- - - Shortening252525252525
1517.90.44- - - Imitation lard252525252525
1517.90.50- - Other solid mixtures or preparations of vegetable fats or oils or of their fractions******
- - Other liquid mixtures or preparations of vegetable fats or oils or of their fractions:
1517.90.61- - - In which ground-nut oil predominates******
1517.90.62- - - In which crude palm oil predominates******
1517.90.63- - - In which other palm oil predominates, in packings of a net weight not exceeding 25 kg******
1517.90.64- - - In which other palm oil predominates, in packings of a net weight exceeding 25 kg******
1517.90.65- - - In which palm kernel oil predominates******
1517.90.66- - - In which palm kernel olein predominates******
1517.90.67- - - In which either soya-bean oil or coconut oil predominates******
1517.90.68- - - In which illipe nut oil predominates******
1517.90.69- - - Other******
1517.90.80- - Of mixtures or preparations of animal fats or oils or of their fractions******
1517.90.90- - Other******
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 oils000000
1518.00.14- - Ground-nut, soya-bean, palm or coconut oil000000
1518.00.15- - Linseed oil and its fractions000000
1518.00.16- - Olive oil and its fractions000000
1518.00.19- - Other000000
1518.00.20- Inedible mixtures or preparations of animal fats or oils or of fractions of different animal fats or oils000000
- 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)000000
1518.00.33- - Of linseed000000
1518.00.34- - Of olives000000
1518.00.35- - Of ground-nuts000000
1518.00.36- - Of soya beans or coconuts000000
1518.00.37- - Of cotton seeds000000
1518.00.38- - Of the fruit of the oil palm or of palm kernels, other000000
1518.00.39- - Other000000
1518.00.60- Inedible mixtures or preparations of animal fats or oils or of fractions thereof and vegetable fats or oils or fractions thereof000000
1518.00.90- Other000000
15.20Glycerol, crude; glycerol waters and glycerol lyes.
1520.00.10- Crude glycerol000000
1520.00.90- Other000000
15.21Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured
1521.10.00- Vegetable waxes000000
1521.90- Other:
1521.90.10- - Beeswax and other insect waxes000000
1521.90.20- - Spermaceti000000
15.22Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes
1522.00.10- Degras000000
1522.00.90- Other000000

Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.