Merchandise Now
१३ बैशाख २०८२, शनिबार

Animal, vegetable or microbial fats and oils and their cleavage products; Prepared edible fats; animal or vegetable waxes

July 31 , 2023
Customs Tariff Nepal: 
Basic customs duty shall be imposed on goods imported from foreign countries into Nepal in accordance with the rates mentioned in column 4 of the commodity classification.
 
**Note:
 
  1. This Heading does not cover:
 
  • -Pig fat or poultry fat of Heading 02.09;
  • -Cocoa butter, fat or oil (Heading 18.04);
  • -Edible preparations containing by weight more than 15% of the products of Heading 04.05 (generally Heading 21);
  • -Greaves (Heading 23.01) or residues of Headings 23.04 to 23.06;
  • -Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
  • -Factice derived from oils (Heading 40.02).
 
  1. Heading 15.09 does not apply to oils obtained from olives by solvent extraction (Heading 15.10)
  2. 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.
  3. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in Heading 15.22.

    Subheading Notes:

    1. For the purpose of Subheading 1509.30 on pure olive oil, oliac acid, free acidity is not excess of 2.0 gram on per 100 gram and basic qualities as per codex elementaries standard 33.1981, it can be separated from pure olive oil classes.
    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.  
 
Heading Sub-Heading Description of Article Import Duty (General)
15.01 Pig fat (including lard) and poultry fat, other than that of Heading 02.09 or 15.03
1501.10.00 -Pigfat (lard) 5%
1501.20.00 -Other pigfat 5%
1501.90.00 -Other 5%
15.02 Fats of bovine animals, sheep or goats, other than those of Heading 15.03
1502.10.00 -Tallow 5%
1502.90.00 -Other 5%
15.03 1503.00.00 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared. 5%
15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.
1504.10.00 -Fish-liver oils and their fractions 10%
1504.10.10 -Cod liver oil 10%
1504.10.90 -Others 10%
1504.20.00 -Fats and oils and their fractions, of fish, other than liver oils. 10%
1504.30.00 -Fats and oils and their fractions, of marine mammals. 10%
15.05 1505.00.00 Wool grease and fatty substances derived therefrom (including lanolin). 10%
15.06 1506.00.00 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. 10%
15.07 Soyabean oil and its fractions, whether or not refined, but not chemically modified.
1507.10.00 -Crude oil, whether or not degummed. 10%
1507.90.00 -Other 15%
15.08 Groundnut oil and its fractions, whether or not refined, but not chemically modified.
1508.10.00 -Crude oil 10%
1508.90.00 -Other 15%
15.09 Olive oil and its fractions, whether or not refined, but not chemically modified.
1509.20.00 -Excess pure olive oil 10%
1509.30.00 -Pure olive oil 10%
1509.40.00 -Other pure olive oil 10%
1509.90.00 -Other 10%
15.10 Other 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 -Raw oil of olive outer 10%
1510.90.00 -Other 10%
15.11 Palm oil and its fractions, whether or not refined, but not chemically, modified.
1511.10.00 -Crude oil 10%
-Other
1511.90.10 -Refined, bleached deodorized palm oil 15%
1511.90.20 -Refined bleached 15%
-Diodorized pamaline
1511.90.30 -Refined bleached deodorized palm staring 15%
1511.90.90 -Other 15%
15.12 Sunflower-seed, safflower or cotton-seed oil and fraction thereof, whether or not refined, but not chemically modified.
-Sunflower-seed or safflower oil and fraction thereof:
1512.11.00 -Crude oil 10%
1512.19.00 -Other 15%
-Cotton-seed oil and its fractions:
1512.21.00 --Crude oil, whether or not gossypol has been removed 10%
1512.29.00 --Other 10%
15.13 Coconut (copra), plam kernel or babassu oil and fractions thereof whether or not refined, but not chemically modified.
-Coconut (copra) oil and its fractions:
1513.11.00 --Crude oil 10%
1513.19.00 -Other 15%
-Palm kernel or babassu oil and fractions thereof:
1513.21.00 --Crude oil 5%
1513.29.00 --Other 10%
15.14 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
-Law erucic acid rape or colza oil and its fractions:
1514.11.00 --Crude oil 10%
1514.19.00 --Other 15%
-Other :
--Crude Oil
1514.91.10 -Canola (Rapeseed) 10%
1514.91.90 -Other 10%
-Other
1514.99.10 -Canola (Rapeseed) 15%
1514.99.90 -Other 15%
15.15 Other fixed vegetable 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 oil 10%
1515.19.00 --Other 15%
-Maize (corn) oil and its fractions:
1515.21.00 -Crude oil 10%
1515.29.00 -Other 15%
1515.30.00 -Castor oil and its fractions 10%
1515.50.00 -Sesame oil and its fractions 10%
1515.60.00 -Microbial fats and oils and its fractions 10%
1515.90.00 -Other 10%
15.16 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, reesterified or elaidinised, whether or not refined, but not further prepared.
1516.10.00 -Animal fats and oils and their fractions 10%
1516.20.00 -Vegetable fats and oils and its fractions 15%
1516.30.00 -Microbial fats and oils its fractions 10%
15.17 Margarine; edible mixtures or preparations of animal or vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of Heading 15.16.
1517.10.00 -Margarine, excluding liquid margarine 15%
1517.90.00 -Other 15%
15.18 1518.00.00 Animal or vegetable or microbial fats and oils and their fractions, boiled, oxidized, 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 reparations of animal or vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included. 15%
15.20 1520.00.00 Glycerol, crude; glycerol waters and glycerol lyes. 10%
15.21 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured.
1521.10.00 -Vegetable waxes 10%
1521.90.00 -Other 10%
15.22 1522.00.00 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes. 10%