HS heading: 1507

Soya-bean oil and its fractions, whether or not refined, but not chemically modified

CN hierarchy: 15

Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.

Klassio is decision support, not a legally binding classification. For a binding ruling, apply for a Binding Tariff Information (BTI).

Suggested classification

Chapter 15 — Chapter 15 - animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

EU Cellar CN2026 · Updated 2026-05-13 14:50

1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified

Why this?
  • CHAPTER_NOTE_15_1 Chapter note

    This chapter does not cover:(

    • a) pig fat or poultry fat of heading 209;(
    • b) cocoa butter, fat and oil (heading 1804);(
    • c) edible preparations containing by weight more than 15 % of the products of heading 405 (generally, Chapter 21);(
    • d) greaves (heading 2301) or residues of headings 2304 to 2306;(
    • e) fatty acids, 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 4002).
    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_15_2 Chapter note

    2Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).

    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_15_3 Chapter note

    3Heading 1518 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.

    EUR-Lex 02025R1926-20260101
In scope of EUDR
The CN code is listed in Annex I of Regulation (EU) 2023/1115. A Due Diligence Statement (DDS) must be submitted before placement on the EU market.
Relevant commodity
  • Soy 1507
    Soya-bean oil and its fractions, whether or not refined, but not chemically modified

Want to see what applies from a specific country of origin? Select origin country ↓

Duties and restrictions

Tullverket 2026-05-01

Third-country duty
Duty rate unknown — verify in Tulltaxan

The duty rate could not be determined automatically. Look up in Tulltaxan ↗

Tariff preferences
Tullverket
  • EU–Canada agreement: re-imported goods 1006 0.0 %
    Tariff preference
    FN CD727
  • GSP – general arrangement 2020 2.9 %
    Tariff preference
  • GSP – general arrangement 2020 6.1 %
    Tariff preference
Anti-dumping
TARIC
No anti-dumping in force
Other restrictions
TARIC
  • Erga omnes – all origins 1011 —
    Import control of organic products
    FN CD808
  • Erga omnes – all origins 1011 —
    Import control of organic products
    FN CD808
VAT
VERIFY
6 % fats and oils — food VAT if edible, otherwise 25 % — temporarily reduced 2026-04-01 – 2027-12-31, then 12 %
You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.

Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›

25 % import VAT collected at the border (if the business is not VAT-registered).

Source: Tullverket Tulltaxan, 52 measures in force.

What do I do now?

EUDR applies to this code

Country of origin

The risk tier determines how strict the due diligence obligations are under EUDR. Low risk: simplified. Standard: usual checks. High risk: enhanced controls.

Because EUDR applies to this code
  1. Prepare a Due Diligence Statement (DDS)

    Prepare a Due Diligence Statement (DDS) in TRACES NT before placing the goods on the EU market. Klassio pre-fills what can be inferred from the CN code.

    Open DDS preview ›
  2. Customs declaration

    Declare yourself in Tullverket’s e-service or through a broker/forwarder. Enter CN code 1507 and the duty rate above.

    Importing goods (Tullverket) ›
  3. Look up the country risk tier

    Reg. (EU) 2025/1093 sets the risk tier (low, standard, high) per origin country. The tier determines the scope of checks and documentation required.

    Country risk lookup ›
  4. Verify geolocation

    Polygon or point per forestry unit, agricultural plot, or farm. SAM-block IDs (Sweden) are resolvable via Jordbruksverket.

    Attach SAM-block ›
ALWAYS AVAILABLE
Need a legally binding ruling?
Apply for a BTI (Binding Tariff Information) at your national customs authority (Tullverket in Sweden). Processing ~120 days, valid 3 years.
Apply at Tullverket ›

Sources