How much import duty for Chapter 15 “Animal, Vegetable or Microbial Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes”? Rates and import regulations for 85 tariff lines
Quick answer: How much duty for Chapter 15?
Chapter 15 “Animal, Vegetable or Microbial Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes” has 85 tariff lines; the most common Column 1 rate is 0%.Of these, 30 tariff lines are 0% (35.3%), and the highest ad valorem rate is 338%.81 tariff lines carry an import regulation code; the most common is A02 (66 tariff lines).On import, business tax is also levied on the dutiable value plus customs duty (and commodity tax, tobacco and alcohol tax, etc., where applicable); see the FAQ below for the small-value duty exemption. The actual amount payable is subject to Customs' final determination.
How are tariff rates distributed across Chapter 15's tariff lines?
- 0% 30
- Over 0% to 5% 35
- Over 5% to 10% 12
- Over 10% 8
- Specific duty or other calculation method 0
Calculated from each tariff line's Column 1 rate, 85 tariff lines in total. Source: HowBridge Tariff Database (synced with Customs Administration, Ministry of Finance tariff data), compiled 2026-09-16.
What import regulation codes commonly appear in Chapter 15?
Import regulation codes are marked on the tariff line and indicate inspection, quarantine, permit, or mainland China import controls that may need to be handled before import. A code may apply only to some of the goods under that tariff line — click into the tariff line for the full description. A tariff line with no code means import is permitted and no permit is required from a trade-control standpoint, but this does not mean the goods are exempt from inspection, quarantine, or duty.
A02
Importation of feeds under this item shall be made in accordance with Article 22-2 of the Feeds Control Act.
66 tariff lines
827
Importation of foods and food-relevant products is governed by the regulation of "F01".
61 tariff lines
830
Importation of foods and food-relevant products is governed by the regulation of "F01".
9 tariff lines
MW0
Importation of Mainland China products is prohibited.
8 tariff lines
829
Importing industrial oils and fats not for food, fodder and waste use is governed by the regulation of "251".
4 tariff lines
831
For importation of food additives or foods but not food additives , shall be governed by the regulation of "…
3 tariff lines
This chapter falls under tariff Chapters 1 to 24 (animal and vegetable products, fats and oils, prepared foodstuffs, beverages, tobacco, etc.), which are not covered by the announcement on the import permit exemption for small quantities of mainland China industrial products. Mainland China goods marked MW0 are not permitted for import unless the regulations provide an exception or special approval is granted, whether shipped by post or express.
What tariff lines are in Chapter 15?
1501 第０２０９或１５０３節除外之豬脂（包括熟豬油）及禽脂
- 15011000000Pig lard, other than that of heading 02.09 or 15.0320%
- 15012000008Other pig fat, other than that of heading 02.09 or 15.0320%
- 15019000003Poultry fat, other than that of heading 02.0920%
1502 第１５０３節除外之牛、羊脂
- 15021010007Fats of bovine animals, sheep or goats, rendered, acid value not exceeding 1, other than those of heading 15.030%
- 15021020005Fats of bovine animals, sheep or goats, rendered, acid value exceeding 1, other than those of heading 15.030%
- 15029000002Fats of bovine animals, sheep or goats, unrender, other than those of heading 15.030%
1503 豬、牛、羊硬脂及脂油，未經乳化混合或調製者
- 15030011007Lard stearin, oleostearin and tallow stearin, acid value not exceeding 113%
- 15030012006Lard stearin, oleostearin and tallow stearin, acid value exceeding 14%
- 15030021005Lard oil, oleo oil and tallow oil, acid value not exceeding 113%
- 15030022004Lard oil, oleo oil and tallow oil, acid value exceeding 14%
1504 魚類及水產哺乳動物之油脂及其餾分物，不論是否精煉，但未經化學改質者
- 15041000007Fish-liver oils and their fractions0%
- 15042000005Fats and oils and their fractions, of fish, other than liver oils0%
- 15043000003Fats and oils and their fractions, of marine mammals0%
1505 羊毛脂及其衍生之脂肪質（包括純淨羊毛脂）
1506 其他動物油脂及其餾分物，不論是否精煉，但未經化學改質者
- 15060010005Oil, egg-yolk10%
- 15060020003Bone-marrow oil10%
- 15060090106Fat of soft-shell turtle (terrapin)10%
- 15060090909Other animal oils and fats10%
1507 黃豆油及其餾分物，不論是否精煉，但未經化學改質者
- 15071000004Crude soy-bean oil ,whether or not degummed5%
- 15079000007Refined soybean oil and its fractions5%
1508 花生油及其餾分物，不論是否精煉，但未經化學改質者
- 15081000003Crude ground-nut (peanut) oil338%
- 15089000006Refined ground-nut (peanut) oil and its fractions338%
1509 橄欖油及其餾分物，不論是否精煉，但未經化學改質者
- 15092000000Extra virgin olive oil0%
- 15093000008Virgin olive oil0%
- 15094000006Other virgin olive oils0%
- 15099000005Refined olive oil and its fractions0%
1510 其他油類及其餾分物，僅由橄欖所提煉，不論是否精煉但未經化學改質，包括本節與第１５０９節之油類或其餾分物混合者
- 15101000009Crude olive pomace oils5%
- 15109000002Other 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. 095%
1511 棕櫚油及其餾分物，不論是否精煉，但未經化學改質者
1512 葵花子、紅花子或棉子油及其餾分物，不論是否精煉，但未經化學改質者
- 15121110004Crude sunflower-seed oil5%
- 15121120002Crude safflower oil5%
- 15121910006Refined sunflower-seed oil and its fractions5%
- 15121920004Refined safflower oil and its fractions5%
- 15122100004Crude cotton-seed oil, whether or not gossypol has been removed0%
- 15122900006Refined cotton-seed oil and its fractions0%
1513 椰子（乾椰子肉）、棕櫚仁或巴巴樹油及其餾分物，不論是否精煉，但未經化學改質者
- 15131100005Crude coconut (copra) oil0%
- 15131900007Refined coconut (copra) oil and its fractions0%
- 15132110001Crude palm kernel oil0%
- 15132120009Crude babassu oil0%
- 15132910003Refined palm kernel oil and its fractions0%
- 15132920001Refined babassu oil and its fractions0%
1514 油菜子油、芥子油及其餾分物，不論是否精煉，但未經化學改質者
- 15141100102Crude rape or colza oil of low erucic acid4%
- 15141900006Refined rape or colza oil and its fractions of low erucic acid 4%
- 15149110005Other crude rape or colza oil4%
- 15149120003Crude mustard oil4%
- 15149910007Other refined rape or colza oil and its fractions4%
- 15149920005Refined mustard oil and fractions thereof4%
1515 其他固定性植物或微生物油脂（包括荷荷巴油）及其餾分物，不論是否精煉，但未經化學改質者
- 15151100003Crude linseed oil0%
- 15151900005Refined linseed oil and its fractions0%
- 15152100001Crude maize (corn) oil5%
- 15152900003Maize (corn) oil and its fractions5%
- 15153000000Castor oil and its fractions0%
- 15155000005Sesame oil and its fractions15%
- 15156000003Microbial fats and oils and their fractions5%
- 15159010005Jojoba oil and its fractions0%
- 15159020003Tung oil and its fractions0%
- 15159090106Poppy-seed oil and their fractions5%
- 15159090909Other fixed vegetable fats and oils and their fractions5%
1516 動植物或微生物油脂及其餾分物，部分或全部氫化、互酯化、再酯化或反油酸化，不論是否精煉，但未進一步調製
- 15161011000Animal fats and oils and their fractions, acid value not exceeding 15%
- 15161012009Fish oil, acid value not exceeding 12.5%
- 15161021008Animal fats and oils and their fractions, acid value exceeding 12.5%
- 15161022007Fish oil, acid value exceeding 12.5%
- 15162011008Vegetable fats and oils and their fractions, acid value not exceeding 0.66%
- 15162012007Palm oil and palm kernel oil, acid value not exceeding 0.60%
- 15162020007Vegetable fats and oils and their fractions, acid value exceeding 0.65%
- 15163000009Microbial fats and oils and their fractions5%
1517 人造奶油；本章各種動植物或微生物油脂或其餾分物製成之可食用混合品或調製品，第１５１６節食用油脂或其餾分物除外
- 15171000002Margarine, excluding liquid margarine8%
- 15179010003Liquid margarine8%
- 15179020001Shortening8%
- 15179090006Other 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 15.169%
1518 沸製、氧化、脫水、硫化、吹製，在真空中或惰性氣體中行聚合化或經其他化學方法改質之動植物或微生物油脂及其餾分物，但不包括第１５１６節所列產品；本章各種動植物或微生物油脂或其餾分物製成之未列名非食用混合品或調製品
- 15180010001Boiled linseed oil0%
- 15180020009Dehydrated castor oil0%
- 15180030007Linoxyn0%
- 15180040005Epoxy soy-bean oil2.5%
- 15180050002Inedible 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 included6%
- 15180090004Other 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 No.15.168%
1520 粗製甘油；甘油水溶液及甘油鹼液
1521 植物蠟（三甘油脂除外）、蜂蠟，其他蟲臘及鯨蠟，不論是否精製或著色
- 15211000006Vegetable waxes, whether or not refined or coloured2.5%
- 15219010007Bees wax (yellow wax), whether or not refined or coloured5%
- 15219020005Spermaceti, whether or not refined or coloured4%
- 15219090000Other insect waxes, whether or not refined or coloured7.5%
1522 鞣革餘油；油脂及動植物蠟經加工處理後所餘之殘
- 15220010005Degras3.5%
- 15220020003Other residues resulting from the treatment of fatty substances or animal or vagetable waxes3.5%
What's the difference between Column 1, Column 2, and Column 3 tariff rates?
General Rule 2 of the Customs Import Tariff divides rates into 3 columns: Column 1 applies to imports from World Trade Organization members or from countries or regions with reciprocal treatment toward Taiwan; Column 2 applies only to “specific” imports in two situations: specific goods from certain least-developed or developing countries or regions, or specific goods from countries or regions that have signed a free trade agreement or economic cooperation agreement with Taiwan; goods that do not qualify for either of the first two columns are subject to Column 3. Where both Column 1 and Column 2 could apply, the lower rate is used. Mainland China is a World Trade Organization member and generally falls under Column 1; Column 2 applies to mainland China only for goods on the ECFA Early Harvest list.
The chapter and tariff-line pages on this site display Column 1 rates. Column 2 marks eligible countries in the tariff table using country codes, for example “Duty-free (PA,GT,NI,SV,HN,NZ,SG)”; the codes are only labels in the tariff table, and some of the underlying agreements have been suspended or terminated (e.g., Nicaragua, El Salvador, Honduras) — actual eligibility is subject to Customs Administration announcements. Miscellaneous items in postal parcels have separate rules: when the dutiable value exceeds the duty-free threshold, a 5% rate applies, except for tobacco, alcohol, and goods subject to a tariff rate quota; however, if a single item or items under the same tariff line total more than NT$2,000, they are not treated as miscellaneous items and are instead taxed at each tariff line's own rate (General Rule 5; Regulations Governing Customs Clearance of Postal Parcels, Articles 8 and 9). This 5% rule only covers postal parcels and passengers' goods; express shipments are calculated by each tariff line's rate.
Frequently Asked Questions
- Customs duty: for ad valorem tariff lines, dutiable value × rate; for specific-duty tariff lines, calculated by quantity or weight (imports from mainland China generally apply Column 1).
- Business tax: levied on the dutiable value plus customs duty, collected by Customs on the government's behalf (Value-added and Non-value-added Business Tax Act Article 20 and Article 41); goods also subject to commodity tax or tobacco and alcohol tax have those amounts added to the tax base as well.
- Trade Promotion Service Fee: the statutory cap is 4.25 per 10,000 of the goods' value (Foreign Trade Act Article 21); it is currently charged at 4 per 10,000 of the dutiable value, and waived when the amount payable does not exceed NT$100.
- If the same taxpayer receives duty-free release more than 6 times within the same half-year period (January–June or July–December), imports after that point in the period are no longer duty-exempt (Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017)).
- A single express shipment may not be split and declared separately (Article 14 of the Regulations Governing Customs Clearance of Air Express Cargo).
- When a postal parcel exceeds the threshold, the entire parcel is taxed in full, not just the amount over the threshold (Article 8 of the Regulations Governing Customs Clearance of Postal Parcels).
Where does this page's legal basis and data come from?
- Customs Act Article 3: Except as otherwise provided in the Customs Act, the levy of customs duty and the classification of imported and exported goods are governed by the Customs Import Tariff, which is separately enacted and promulgated through the legislative process.
- Customs Import Tariff (last amended, per the National Laws & Regulations Database, on January 28, ROC year 115 (2026)): General Rule 2 on the three rate columns, General Rule 5 on miscellaneous postal items, and Interpretation Rules 1 through 6.
- Customs Act Article 21 and the Regulations Governing the Advance Ruling on Tariff Classification of Imported Goods: applying for a binding tariff ruling before import.
- Value-added and Non-value-added Business Tax Act Article 20: business tax on imported goods is calculated on the dutiable value plus import duty; Article 41: business tax on imported goods is collected by Customs on the government's behalf.
- Regulations Governing Customs Clearance of Postal Parcels, Articles 7, 8, 9, 11, and 12: NT$2,000 duty exemption, full taxation when exceeded, the definition of miscellaneous items, combined calculation for parcels from the same sender to the same recipient arriving on the same date, and loss of the exemption after more than 6 uses in a half-year period.
- Ministry of Economic Affairs Announcement Jing-Mao-Zi No. 11104603570 dated August 19, ROC year 111 (2022): rules on permit-free import of small quantities of mainland China goods; Announcement Jing-Mao-Zi No. 111046035701 of the same date: excluded goods items.
- Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1061018778 dated September 7, ROC year 106 (2017): duty exemption for shipments with a dutiable value of NT$2,000 or less; Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017): exemption no longer applies after more than 6 duty-free releases in a half-year period.
- Customs Administration, Ministry of Finance, General Explanation of the Combined Volume of the Republic of China Customs Import Tariff and Classification of Import and Export Commodities, ROC year 112 (2023) edition: 21 sections, 97 chapters (Chapter 77 reserved), Chapter 98 added outside the HS structure, and the 8-digit tariff number plus 10-digit trade management and statistics classification, plus 1 check digit.
- International Trade Administration, Ministry of Economic Affairs, Table of Import Regulation Codes: a blank import regulation field means “permitted (no permit required)”.
Usage limitation: The statistics on this page are compiled by the HowBridge Tariff Database for reference only; tariff line classification, applicable rates, and import regulations are subject to announcements from the Customs Administration (Ministry of Finance) and the International Trade Administration (Ministry of Economic Affairs), and to Customs' final determination. This page does not constitute a case-specific tariff classification opinion.
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