Commission Implementing Regulation (EU) 2019/2007Show full title

CHAPTER 15 U.K. Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

General remarks U.K.

All animal derived fats and oils. Specific requirements for the following products are set out in Annex XIV to Regulation (EU) No 142/2011:

1.

rendered fats and fish oils in Row 3 of Table 1 in Section 1 of Chapter I;

2.

rendered fats from Category 2 materials for certain purposes outside the feed chain for farmed animals (for example oleo chemical purposes) in Row 17 of Table 2 in Section 1 of Chapter II;

3.

fat derivatives in Row 18 of Table 2 in Section 1 of Chapter II.

Fat derivatives include first stage products derived from fats and oils when in their pure state produced by a method set out in point 1 of Chapter XI of Annex XIII to Regulation (EU) No 142/2011.

Derivatives mixed with other materials are subjected to official controls.

Notes to Chapter 15 (extract from the Notes to this Chapter of the CN) U.K.

‘1. This chapter does not cover:

(a)

pig fat or poultry fat on heading 0209;

(b)

cocoa butter, fat and oil (heading 1804);

(c)

edible preparations containing by weight more than 15 % of the products of heading 0405 (generally Chapter 21);

(d)

greaves (heading 2301) or residues of headings 2304 to 2306;

…

3. Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are 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 1522.’

Extract from the Harmonized System Explanatory Notes U.K.

‘Heading 1516 covers animal and vegetable fats and oils, which have undergone a specific chemical transformation of a kind mentioned below, but have not been further prepared.

The heading also covers similarly treated fractions of animal or vegetable fats and oils.

Hydrogenation, which is effected by bringing the products into contact with pure hydrogen at a suitable temperature and pressure in the presence of a catalyst (usually finely divided nickel), raises the melting points of fats and increases the consistency of oils by transforming unsaturated glycerides (e.g. of oleic, linoleic, etc. acids) into saturated glycerides of higher melting points (e.g. of palmitic, stearic, etc. acids).

Heading 1518 covers inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of the Chapter, not elsewhere specified or included.

This part covers, inter alia, used deep-frying oil containing, for example, rape oil, soya-bean oil and a small quantity of animal fat, for use in the preparation of animal feeds.

The heading also includes hydrogenated, inter-esterified, re‐esterified or elaidinised fats and oils or their fractions, where modification involves more than one fat or oil.’

CN code	Description	Qualification and explanation
(1)	(2)	(3)
1501	Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503	All
1502	Fats of bovine animals, sheep or goats, other than those of heading 1503	All
1503 00	Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared	All
1504	Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified	All, fish oils and oils from fishery products and marine mammals. Miscellaneous edible preparations are covered in general under heading 1517 or Chapter 21.
1505 00	Wool grease and fatty substances derived therefrom (including lanolin)	All, wool grease imported as rendered fat as set out in Annex XIV to Regulation (EU) No 142/2011, or lanolin imported as intermediate product.
1506 00 00	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified	All Unsplit fats or oils, and also their initial fractions produced by a method set out in point 1 of Chapter XI of Annex XIII to Regulation (EU) No 142/2011.
1516 10	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	All: animal fats and oils. For official controls fat derivatives include first stage products derived from animal fats and oils when in their pure state produced by a method set out in point 1 of Chapter XI of Annex XIII to Regulation (EU) No 142/2011.
ex 1517	Margarine, edible mixtures or preparations of animal or vegetable 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 1516	Products of animal origin only.
ex 1518 00 91	Animal or vegetable 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 1516	Animal origin only. Fat derivatives produced by a method set out in point 1 of Chapter XI of Annex XIII to Regulation (EU) No 142/2011. Specific requirements are set out in Row 17 (rendered fats) and Row 18 (fat derivatives) of Table 2 in Section 1 of Chapter II of Annex XIV to Regulation (EU) No 142/2011.
ex 1518 00 95	Inedible mixtures or preparations of animal or of animal and vegetable fats and oils and their fractions	Only fats and oil preparations, rendered fats and derivates derived from animals; including used cooking oil, intended to be used within the scope of Regulation (EC) No 1069/2009. Fat derivatives produced by a method set out in point 1 of Chapter XI of Annex XIII to Regulation (EU) No 142/2011.
ex 1518 00 99	Other	Only if containing fat from animal origin.
ex 1520 00 00	Glycerol, crude; glycerol waters and glycerol lyes	Animal origin only.
1521 90 91	Raw beeswax and other insect waxes	All, covers waxes in natural combs, raw beeswax for apiculture or technical purposes. Article 25(1)(c) of Regulation (EU) No 142/2011 prohibits the importation into and transit through the Union of beeswax in the form of honeycomb. Specific requirements for apiculture by-products are set out in Row 10 of Table 2 in Section 1 of Chapter II of Annex XIV to Regulation (EU) No 142/2011.
1521 90 99	Beeswax and other insect waxes, whether or not refined or coloured, other than raw	All, covers waxes, processed or refined, whether or not bleached or coloured, for apiculture or technical purposes. Specific requirements for apiculture by-products are set out in Row 10 of Table 2 in Section 1 of Chapter II of Annex XIV to Regulation (EU) No 142/2011. Apiculture by-products other than beeswaxes shall be submitted for official controls under CN code 0511 99 85‘Other’.
ex 1522 00	Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes	Animal origin only. Specific requirements are set out in Row 18 (fat derivatives) of Table 2 in Section 1 of Chapter II of Annex XIV to Regulation (EU) No 142/2011.