SECTION 03

SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS
Section Notes.

1.-Any reference in this Section to a particular genus or species of an animal, except where the context otherwise
requires, includes
  a reference to the young of that genus or species.

2.-Except where the context otherwise requires, throughout the Nomenclature any reference to " dried " products
also covers
  products which have been dehydrated, evaporated or freeze-dried.

CHAPTER 15

 NOTES

1.  This Chapter does not cover:

(a)  Pig fat or poultry fat of heading No. 02.09;
(b)  Cocoa butter, fat or oil (heading No. 18.04);
(c)  Edible preparations containing by weight more than 15% of the products of heading No. 04.05 (generally Chapter
21);
(d)  Greaves (heading No. 23.0l) or residues of headings Nos. 23.04 to 23.06;
(e)  Fatty acids in an isolated state, 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 No. 40.02).

2.  Heading No. 15.09 does not apply to oils obtained from olives by solvent extraction (heading No 15.10).

3.  Heading No. 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.  Soapstocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading No. l5.22.

HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

15.01

Lard, other pig fat and poultry fat, rendered.

1501.1000.00

Lard

10

5

1501.2000.00

Other pig fat

10

5

1501.9000.00

.09 or 15.03

10

5

15.02

Fats of bovine animals, sheep or goats, raw or rendered

1502.1000.00

Tallow

5

5

1502.9000.00

.

5

5

15.03

Lard stearin, lardoil, oleostearin, oleo-oil andtallow oil

1503.0000.00

.

5

5

15.04

Fats and oils and their fractions, of fish or marine mammals

1504.1000.00

.

10

5

1504.2000.00

Fats and oils and their fractions, of fish, other than liver oils

10

5

1504.3000.00

Fats and oils and their fractions, of marine mammals

10

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

15.05

Wool grease and fatty substances derived therefrom (incl. lanolin)

1505.0000.00

.

5

5

15.06

Other animal fats and oils and their fractions

1506.0000.00

.

10

5

15.07

Soya-bean oil and its fractions

1507.1000.00

Crude soyabean oil, whether or not degummed

10

1507.9000.00

.

20

15.08

Ground-nut oil and its fractions

1508.1000.00

Crude groundnut oil

10

1508.9010.00

groundnut oil, Put up for retail sale in packings with a net content of 5
litres or less

35

1508.9090.00

groundnut oil, Put up for retail sale in packings with a net content of 5
litres or more

35

15.09

Olive oil and its fractions

1509.1010.00

Virgin olive oil, Put up for retail sale in packings with content of 5 litres or
less

10

5

1509.1090.00

Virgin olive oil, Put up for retail sale in packings with content of 5 litres or
more

10

5

1509.9010.00

Other olive oils put up for retail sale in packings with a net content of
<=5l

20

5

1509.9090.00

Other olive oils put up for retail sale in packings with a net content of >5l

20

5

15.10

Other oils and their fractions, obtained solely from olives, nes

1510.0010.00

Other oils and their fractions, obtained from olives,for retail sale in
packings <=5 L

20

1510.0090.00

Other oils and their fractions, obtained from olives,for retail sale in
packings >5 L

20

15.11

Palm oil and its fractions

1511.1000.00

Crude palm oil

10

25

1511.9010.00

.

10

25

1511.9091.00

Refined palm oil put up for retail sale in packings with content of 5 litres
or less

35

1511.9099.00

Refined palm oil put up for retail sale in packings with content of 5 litres
or more

35

15.12

Sunflower-seed, safflower or cotton-seed oil and their fractions

1512.1100.00

Crude Sunflowerseed or safflower oil

10

1512.1900.00

refined Sunflowerseed or safflower oil

20

1512.2100.00

Crude Cottonseed oil, whether or not gossypol has been removed

10

1512.2900.00

Refined Cottonseed oil

35

15.13

Coconut (copra), palm kernel or babassu oil and their fractions

1513.1100.00

Crude Coconut (copra) oil

10

1513.1900.00

refined Coconut (copra) oil

35

1513.2100.00

Crude Palm kernel oil

10

1513.2900.00

Refined Palm kernel oil

20

15.14

Rape, colza or mustard oil and their fractions

1514.1100.00

Crude Rape, colza or mustard oil

10

1514.1900.00

Refined Rape, colza or mustard oil

20



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

15.14

Rape, colza or mustard oil and their fractions

1514.9100.00

Crude mustard oil

10

1514.9900.00

refined mustard oil

20

15.15

Other fixed vegetable fats and oils (incl. jojoba oil) and fractions

1515.1100.00

Crude Linseed oil

10

1515.1900.00

Refined Linseed oil

20

1515.2100.00

Crude Maize (corn) oil

10

1515.2900.00

Refined Maize (corn) oil

20

1515.3000.00

Castor oil and its fractions

10

1515.5000.00

Sesame oil and its fractions

10

1515.9011.00

Crude Shea (karite) oil

10

1515.9019.00

Refined Shea (karite) oil

20

1515.9090.00

.

10

15.16

Animal or vegetable fats and oils and fractions, hydrogenated, etc

1516.1000.00

Animal fats and oils and their fractions

20

1516.2010.00

.

10

1516.2090.00

.

10

15.17

Margarine; edible preparations of animal or vegetable fats or oils, nes

1517.1000.00

Margarine, excluding liquid margarine

20

5

1517.9010.00

Other food preparations of vegetable fats

20

5

1517.9090.00

.16.

20

5

15.18

Animal or vegetable fats and oils... chemically modified, nes

1518.0000.00

... by heat in vacuum or in inert gas

20

5

15.20

Glycerol (glycerine), glycerol waters and glycerol lyes

1520.0000.00

.

10

5

15.21

Vegetable waxes (excl. triglycerides), beeswax, other insect waxes

1521.1000.00

Vegetable waxes

5

5

1521.9010.00

Beeswax and other insect waxes

5

5

1521.9090.00

Other other insect waxes and spermaceti

5

5

15.22

Degras; residues of fatty substances or animal or vegetable waxes

1522.0000.00

.

10

5