Country or Territory 

section 03 Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

chapter 15 Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes note

No.Stat.
Code
No.		N
A
C
C
S
Description		 Tariff rate Tariff rate (EPA) Tariff rate
(Japan-US Trade Agreement)		 Unit
General
Temporary
WTO
GSP
LDC
Singapore
Mexico
Malaysia
Chile
Thailand
Indonesia
Brunei
ASEAN
Philippines
Switzerland
Viet Nam
India
Peru
Australia
Mongolia
CPTPP
EU
UK
ASEAN
Australia
New Zealand
(RCEP)
China
(RCEP)
Korea
(RCEP)
I
II
15.01 Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03:
1501.10 Lard:
100 0 1 Of an acid value exceeding 1.3 Free (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
200 2 2 Other 10yen/kg 8.50yen/kg Free FreeFreeFreeFree KG
1501.20 Other pig fat:
100 4 1 Of an acid value exceeding 1.3 Free (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
200 6 2 Other 10yen/kg 8.50yen/kg Free FreeFreeFreeFree KG
1501.90 000 2 Other 7.5% 6.4% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree3.5%3.5%3.5%Free KG
15.02 Fats of bovine animals, sheep or goats, other than those of heading 15.03:
1502.10 Tallow: Free (Free)
010 6 －Of bovine animals FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
090 2 －Other FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
1502.90 Other: Free (Free)
010 3 －Of bovine animals FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
090 6 －Other FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
15.03
1503.00 000 4 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared 5% 4.3% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
1504.10 000 6 Fish-liver oils and their fractions 10% 3.5% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree0.3%FreeFreeFree1.9%1.9%1.9% KG
1504.20 000 3 Fats and oils and their fractions, of fish, other than liver oils 10% or 6yen/kg, whichever is the greater 7% or 4.20yen/kg, whichever is the greater Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree4.8% or 2.89yen/kg, whichever is the greater4.8% or 2.89yen/kg, whichever is the greater KG
1504.30 Fats and oils and their fractions, of marine mammals:
010 3 1 Whale oil Free (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
090 6 2 Other 10% 3.5% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree1.9%1.9%1.9% KG
15.05
1505.00 Wool grease and fatty substances derived therefrom (including lanolin):
100 2 1 Wool grease, crude 2% 1.2% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree0.8%0.8%0.8%Free KG
200 4 2 Other 5% 3% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
15.06
1506.00 000 5 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified 7.5% 6.4% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree3.5%3.5%3.5%Free KG
15.07 Soya-bean oil and its fractions, whether or not refined, but not chemically modified:
1507.10 Crude oil, whether or not degummed:
100 2 1 Of an acid value exceeding 0.6 17yen/kg 10.90yen/kg Free FreeFreeFree7.49yen/kg7.49yen/kgFree KG
200 4 2 Other 20.70yen/kg 13.20yen/kg Free FreeFreeFree9.08yen/kg9.08yen/kgFree KG
1507.90 000 4 Other 20.70yen/kg 13.20yen/kg Free 11.88yen/kg11.88yen/kg11.88yen/kgFreeFreeFree KG
15.08 Ground-nut oil and its fractions, whether or not refined, but not chemically modified:
1508.10 Crude oil:
100 0 1 Of an acid value exceeding 0.6 17yen/kg 8.50yen/kg Free 2.32yen/kg2.32yen/kg2.32yen/kg2.32yen/kg KG
200 2 2 Other 20.70yen/kg 10.40yen/kg Free 2.84yen/kg2.84yen/kg2.84yen/kg7.15yen/kg7.15yen/kg2.84yen/kg KG
1508.90 000 2 Other 20.70yen/kg 10.40yen/kg Free 2.84yen/kg2.84yen/kg2.84yen/kg2.84yen/kg KG
15.09 Olive oil and its fractions, whether or not refined, but not chemically modified:
1509.20 000 0 Extra virgin olive oil Free (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
1509.30 000 4 Virgin olive oil Free (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
1509.40 000 1 Other virgin olive oils Free (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
1509.90 000 0 Other Free (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
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:
1510.10 000 1 Crude olive pomace oil Free (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
1510.90 000 5 Other Free (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
15.11 Palm oil and its fractions, whether or not refined, but not chemically modified:
1511.10 000 6 Crude oil 7% 3.5% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
1511.90 Other:
010 6 1 Palm stearin 4% 2.5% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
090 2 2 Other 7% 3.5% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
15.12 Sunflower-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 Crude oil:
1 Of an acid value exceeding 0.6: 17yen/kg 8.50yen/kg Free
110 1 －Sunflower-seed oil FreeFreeFreeFreeFreeFreeFree KG
210 3 －Safflower oil FreeFreeFreeFreeFreeFree5.84yen/kg5.84yen/kg5.84yen/kgFree KG
2 Other: 20.70yen/kg 10.40yen/kg Free
120 4 －Sunflower-seed oil FreeFreeFreeFreeFreeFree7.15yen/kg7.15yen/kg7.15yen/kgFree KG
220 6 －Safflower oil FreeFreeFreeFreeFreeFreeFree KG
1512.19 Other: 20.70yen/kg 10.40yen/kg Free
010 5 －Sunflower-seed oil and its fractions FreeFreeFreeFreeFreeFree7.15yen/kg7.15yen/kg KG
090 1 －Safflower oil and its fractions FreeFreeFreeFreeFreeFree KG
Cotton-seed oil and its fractions:
1512.21 Crude oil, whether or not gossypol has been removed: 17yen/kg Free
010 3 －Used for the manufacture of canned fish or shellfish for export Exemption FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
090 6 －Other 8.50yen/kg FreeFreeFreeFree KG
1512.29 Other: 17yen/kg Free
010 2 －Used for the manufacture of canned fish or shellfish for export Exemption FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
090 5 －Other 8.50yen/kg Free0.94yen/kg0.94yen/kg0.94yen/kg5.84yen/kg5.84yen/kg0.94yen/kg KG
15.13 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified:
Coconut (copra) oil and its fractions:
1513.11 000 1 Crude oil 7% or 7yen/kg, whichever is the greater 4.5% or 5yen/kg, whichever is the greater Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
1513.19 000 0 Other 7% or 7yen/kg, whichever is the greater 4.5% or 5yen/kg, whichever is the greater Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
Palm kernel or babassu oil and fractions thereof:
1513.21 Crude oil:
100 0 1 Palm kernel oil 7% 4% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
2 Babassu oil:
210 5 (1) Of an acid value exceeding 0.6 17yen/kg Free Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
220 1 (2) Other 20.70yen/kg Free Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
1513.29 Other:
100 6 1 Palm kernel oil and its fractions 7% 4% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
200 1 2 Babassu oil and its fractions 20.70yen/kg Free Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
15.14 Rape, 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 Crude oil:
100 1 1 Of an acid value exceeding 0.6 17yen/kg 10.90yen/kg Free Free0.99yen/kgFreeFreeFree KG
200 3 2 Other 20.70yen/kg 13.20yen/kg Free Free1.20yen/kgFreeFreeFree KG
1514.19 000 5 Other 20.70yen/kg 13.20yen/kg Free Free1.20yen/kgFreeFreeFree KG
Other:
1514.91 Crude oil:
100 5 1 Of an acid value exceeding 0.6 17yen/kg 10.90yen/kg Free FreeFreeFree7.49yen/kg7.49yen/kgFree KG
200 0 2 Other 20.70yen/kg 13.20yen/kg Free FreeFreeFree KG
1514.99 000 2 Other 20.70yen/kg 13.20yen/kg Free FreeFreeFreeFree KG
15.15 Other 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:
1515.11 000 4 Crude oil 10% or 11yen/kg, whichever is the greater 5% or 5.50yen/kg, whichever is the greater Free FreeFreeFreeFreeFree KG
1515.19 000 3 Other 10% or 11yen/kg, whichever is the greater 5% or 5.50yen/kg, whichever is the greater Free FreeFreeFreeFree KG
Maize (corn) oil and its fractions:
1515.21 Crude oil:
100 3 1 Of an acid value exceeding 0.6 10yen/kg 5yen/kg Free 1.36yen/kg1.36yen/kg1.36yen/kg KG
200 5 2 Other 20.70yen/kg 10.40yen/kg Free 2.84yen/kg2.84yen/kg2.84yen/kg KG
1515.29 000 0 Other 20.70yen/kg 10.40yen/kg Free 2.84yen/kg2.84yen/kg2.84yen/kg KG
1515.30 000 6 Castor oil and its fractions 7% 4.5% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
1515.50 Sesame oil and its fractions:
100 2 1 Of an acid value exceeding 0.6 17yen/kg 8.50yen/kg Free FreeFreeFreeFreeFreeFree KG
200 4 2 Other 20.70yen/kg 10.40yen/kg Free FreeFreeFreeFreeFreeFree KG
1515.60 Microbial fats and oils and their fractions:
100 6 1 Of an acid value exceeding 0.6 17yen/kg 8.50yen/kg Free FreeFree2.13yen/kg3.19yen/kgFreeFreeFree5.84yen/kg5.84yen/kgFree KG
200 1 2 Other 20.70yen/kg 10.40yen/kg Free FreeFreeFreeFreeFreeFreeFree7.15yen/kg7.15yen/kgFree KG
1515.90 Other:
1 Oiticica oil and its fractions; tung oil and its fractions: Free
110 0 －Tung oil and its fractions (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
190 3 －Other (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
2 Camellia oil, Urushi wax and Haze wax and their fractions: 5% Free
200 6 －Camellia oil and its fractions Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
300 1 －Urushi wax and Haze wax and their fractions 4% FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
600 0 3 Jojoba oil and its fractions 7.5% Free Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
4 Other:
(1) Of an acid value exceeding 0.6: 17yen/kg 8.50yen/kg Free
410 6 －Rice bran oil and its fractions 4.20yen/kg 3.78yen/kg4.20yen/kg3.78yen/kg3.78yen/kg2.32yen/kg2.32yen/kg2.32yen/kg4.20yen/kg2.32yen/kg KG
510 † －Other FreeFreeOil and its fractions, obtained solely from seeds of Sacha Inchi (Plukenetia Volubilis) Free2.13yen/kg3.19yen/kgFreeFreeFree5.84yen/kg5.84yen/kgFree KG
(2) Other: 20.70yen/kg 10.40yen/kg Free
420 2 －Rice bran oil and its fractions 2.84yen/kg2.84yen/kg2.84yen/kg2.84yen/kg KG
520 † －Other FreeFreeOil and its fractions, obtained solely from seeds of Sacha Inchi (Plukenetia Volubilis) FreeFreeFreeFreeFreeFree7.15yen/kg7.15yen/kgFree KG
15.16 Animal, 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:
1516.10 000 3 Animal fats and oils and their fractions 4% (4%) Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
1516.20 Vegetable fats and oils and their fractions: 4% 3.5% Free
010 3 －Hydrogenated castor oil FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
090 6 －Other FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
1516.30 000 4 Microbial fats and oils and their fractions 4% 3.5% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
15.17 Margarine; 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:
1517.10 000 1 Margarine, excluding liquid margarine 35% 29.8% Free 25%29.8%25%25%FreeFreeFree29.8%Free KG
1517.90 Other:
1 Mixtures of 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, not otherwise prepared:
110 3 (1) Partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised 4% (4%) Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
190 6 (2) Other 7.5% 6.4% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree3.5%3.5%3.5% KG
2 Mixtures of 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, not otherwise prepared:
210 5 (1) Partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised 4% 3.5% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
290 1 (2) Other 20.70yen/kg 13.20yen/kg Free 13.20yen/kgFree3.60yen/kg3.60yen/kg3.60yen/kg13.20yen/kg3.60yen/kg KG
300 4 3 Oils of a kind used as mould release 4.8% 2.9% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree1.6%1.6%1.6%Free KG
400 6 4 Shortening 15% 12.8% Free 12.8%FreeFreeFree12.8% KG
900 2 5 Other 25% 21.3% Free 21.3%FreeFreeFree21.3%Free KG
15.18
1518.00 000 2 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; 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 4% 2.5% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
15.20
1520.00 000 5 Glycerol, crude; glycerol waters and glycerol lyes 5% (5%) Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
15.21 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured:
1521.10 Vegetable waxes: Free
010 3 －Carnauba wax (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
090 6 －Other (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
1521.90 Other:
1 Beeswax or spermaceti: 15%
010 0 －Beeswax 12.8% 6.4% Free Free6.4%FreeFreeFree1.2%FreeFreeFree8.8%8.8%Free KG
091 4 －Spermaceti 5.3% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
099 5 2 Other 7.5% 4.5% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
15.22
1522.00 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes:
100 3 1 Degras 7.5% 4.5% Free FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG
200 5 2 Other Free (Free) FreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFreeFree KG