Chapter 15 covers animal and vegetable fats and oils and their cleavage products, prepared edible fats, animal and vegetable waxes. This chapter includes crude and refined oils extracted from animal and vegetable materials, as well as fats and oils obtained by pressing, solvent extraction, or refining, but excludes chemically synthesized fats and oils or separately specified chemicals. Fats and oils in this chapter are classified by source and degree of processing, with virgin oils and refined oils listed under different tariff headings. Heading 1514 covers rapeseed oil, mustard oil and their fractions, including both virgin and refined states. It is specifically divided into subheadings for virgin rapeseed oil, virgin mustard oil, other rapeseed oil, other mustard oil, etc. The oils under this heading are mainly derived from cruciferous plants, such as rapeseed and mustard seed, and are widely used in food, industrial lubrication, and biofuel applications. Code 151491 consists of 6 digits: the first 2 digits "15" represent Chapter 15 (Animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal and vegetable waxes), indicating that the goods belong to the fats and oils category. Digits 3-4 "14" represent heading 1514 (Rapeseed oil, mustard oil and their fractions), limited to rapeseed oil and mustard oil. Digits 5-6 "91" are the subheading, where "9" indicates virgin and "1" specifically refers to mustard oil, so 151491 precisely points to virgin mustard oil. If it were virgin rapeseed oil, it would be classified under 151411, and refined mustard oil under 151499. Virgin mustard oil, because it has not undergone chemical refining, retains its original flavor and components, meeting the definition of "virgin" under subheading 151491. It differs from other subheadings under 1514, such as 151411 (virgin rapeseed oil) due to different raw materials, and 151499 (other mustard oil) because it has been refined. It is also not classified under 1515 (other fixed vegetable oils) or 1516 (hydrogenated fats and oils), because its source and processing state are specific.
Chapter
Chapter 15 covers animal and vegetable fats and oils and their cleavage products, prepared edible fats, animal and vegetable waxes. This chapter includes crude and refined oils extracted from animal and vegetable materials, as well as fats and oils obtained by pressing, solvent extraction, or refining, but excludes chemically synthesized fats and oils or separately specified chemicals. Fats and oils in this chapter are classified by source and degree of processing, with virgin oils and refined oils listed under different tariff headings.
Heading
Heading 1514 covers rapeseed oil, mustard oil and their fractions, including both virgin and refined states. It is specifically divided into subheadings for virgin rapeseed oil, virgin mustard oil, other rapeseed oil, other mustard oil, etc. The oils under this heading are mainly derived from cruciferous plants, such as rapeseed and mustard seed, and are widely used in food, industrial lubrication, and biofuel applications.
Digit Breakdown
Code 151491 consists of 6 digits: the first 2 digits "15" represent Chapter 15 (Animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal and vegetable waxes), indicating that the goods belong to the fats and oils category. Digits 3-4 "14" represent heading 1514 (Rapeseed oil, mustard oil and their fractions), limited to rapeseed oil and mustard oil. Digits 5-6 "91" are the subheading, where "9" indicates virgin and "1" specifically refers to mustard oil, so 151491 precisely points to virgin mustard oil. If it were virgin rapeseed oil, it would be classified under 151411, and refined mustard oil under 151499.
Classification Basis
Virgin mustard oil, because it has not undergone chemical refining, retains its original flavor and components, meeting the definition of "virgin" under subheading 151491. It differs from other subheadings under 1514, such as 151411 (virgin rapeseed oil) due to different raw materials, and 151499 (other mustard oil) because it has been refined. It is also not classified under 1515 (other fixed vegetable oils) or 1516 (hydrogenated fats and oils), because its source and processing state are specific.
📝 Declaration Elements
Product Name: The specific name of the declared commodity should state "virgin mustard oil" and avoid using colloquial or vague expressions. Processing Method: Explain the extraction process of the oil, such as cold pressing, hot pressing, or solvent extraction. Virgin usually refers to mechanical pressing. Raw Material Source: Indicate the plant seeds used, such as mustard seed (Brassica juncea) or black mustard seed, etc. Composition Content: Main fatty acid composition or active ingredient content, such as erucic acid content, used to distinguish food from industrial uses. Packaging Specifications: Indicate packaging type and net weight, such as iron drum, 200kg/drum, affecting tax rates and regulatory conditions. Use: Explain the use of the oil, such as food, industrial lubrication, biofuel, etc. Different uses are subject to different regulation. Customs declaration example:
Product Name: Virgin Mustard Oil
Processing Method: Cold-pressed virgin
Raw Material Source: Mustard seed (Brassica juncea)
Composition Content: Erucic acid content 45%, oleic acid 20%
Packaging Specifications: 200kg/iron drum
Use: Industrial lubrication
HS Code: 15149100
Declaration elements complete, customs review passed. Confusing virgin with refined, leading to subheading errors; should strictly distinguish by processing method. Ignoring the declaration of erucic acid content; high-erucic acid oil may involve different regulatory conditions. False declaration of use, such as declaring industrial oil as food, may trigger customs inspection.
Product Name
The specific name of the declared commodity should state "virgin mustard oil" and avoid using colloquial or vague expressions.
⚠️ Mistakenly writing it as "mustard essential oil" or "mustard oleoresin," leading to classification errors.
Processing Method
Explain the extraction process of the oil, such as cold pressing, hot pressing, or solvent extraction. Virgin usually refers to mechanical pressing.
⚠️ Declaring refined oil as virgin, or failing to specify the pressing method.
Raw Material Source
Indicate the plant seeds used, such as mustard seed (Brassica juncea) or black mustard seed, etc.
⚠️ Vaguely writing "mustard" without distinguishing the specific variety, affecting classification.
Composition Content
Main fatty acid composition or active ingredient content, such as erucic acid content, used to distinguish food from industrial uses.
⚠️ Failing to provide erucic acid content, making it impossible to determine whether it belongs to high-erucic acid industrial oil.
Packaging Specifications
Indicate packaging type and net weight, such as iron drum, 200kg/drum, affecting tax rates and regulatory conditions.
⚠️ Omitting packaging information, causing customs to be unable to determine the dutiable value.
Use
Explain the use of the oil, such as food, industrial lubrication, biofuel, etc. Different uses are subject to different regulation.
⚠️ Declaring industrial oil as food to evade regulatory documents.
Confusing virgin with refined, leading to subheading errors; should strictly distinguish by processing method.
Ignoring the declaration of erucic acid content; high-erucic acid oil may involve different regulatory conditions.
False declaration of use, such as declaring industrial oil as food, may trigger customs inspection.
🎯 Classification Logic
The core basis for classification is the source plant and processing state of the oil. Virgin mustard oil must be oil obtained from mustard seed by mechanical pressing, without chemical refining, retaining its original characteristics. According to HS notes, virgin oil refers to oil obtained only by pressing, centrifugation, or filtration, while refined oil has undergone degumming, deacidification, and other treatments. At the same time, it must be confirmed that the mustard oil is not chemically modified and not mixed with other oils. 151411 Virgin rapeseed oil: The raw material is rapeseed rather than mustard seed, the fatty acid composition is different, and the erucic acid content is usually lower. 151499 Other mustard oil: Has undergone refining or non-virgin processing, such as bleaching and deodorization, losing virgin characteristics. 151511 Virgin linseed oil: The raw material is linseed, belonging to other fixed vegetable oils, not classified under 1514. 151521 Virgin corn oil: The raw material is corn germ, classified under 1515, with a source different from mustard oil. 151550 Sesame oil: The raw material is sesame; although it is virgin, it is classified under 1515, not 1514. Confirm the raw material is mustard seed rather than other seeds. Verify the processing method is mechanical pressing, not refining. Check whether it is mixed with other oils. Verify whether erucic acid content affects use classification. Confirm packaging and labeling comply with virgin oil identification.
Basis
The core basis for classification is the source plant and processing state of the oil. Virgin mustard oil must be oil obtained from mustard seed by mechanical pressing, without chemical refining, retaining its original characteristics. According to HS notes, virgin oil refers to oil obtained only by pressing, centrifugation, or filtration, while refined oil has undergone degumming, deacidification, and other treatments. At the same time, it must be confirmed that the mustard oil is not chemically modified and not mixed with other oils.
Confused Codes：
151411 - Virgin rapeseed oil
The raw material is rapeseed rather than mustard seed, the fatty acid composition is different, and the erucic acid content is usually lower.
151499 - Other mustard oil
Has undergone refining or non-virgin processing, such as bleaching and deodorization, losing virgin characteristics.
151511 - Virgin linseed oil
The raw material is linseed, belonging to other fixed vegetable oils, not classified under 1514.
151521 - Virgin corn oil
The raw material is corn germ, classified under 1515, with a source different from mustard oil.
151550 - Sesame oil
The raw material is sesame; although it is virgin, it is classified under 1515, not 1514.
Self-Check：
✓ Confirm the raw material is mustard seed rather than other seeds.
✓ Verify the processing method is mechanical pressing, not refining.
✓ Check whether it is mixed with other oils.
✓ Verify whether erucic acid content affects use classification.
✓ Confirm packaging and labeling comply with virgin oil identification.
❓ FAQ
How to look up the HS code for virgin mustard oil? You can use the General Administration of Customs website or an HS code query platform, enter the keyword "mustard oil" or "virgin," and filter Chapter 15. You may also refer to the commodity description in the Import and Export Tariff to confirm 151491. What is the difference between virgin mustard oil and refined mustard oil when declaring? When declaring, the processing method must be indicated. Virgin is mechanical pressing, while refining involves chemical treatment. The codes are different: virgin is 151491, refined is 151499. Customs may require process documentation. What regulatory documents are required for importing virgin mustard oil? It depends on the use: for food, an inbound goods inspection and quarantine certificate may be required; for industrial use, a composition test report may be required. You can check customs regulatory condition codes, such as A/B. Does erucic acid content affect classification? High-erucic acid mustard oil (erucic acid >40%) is often used industrially, but the HS code is still 151491 unless chemically modified. However, the content must be truthfully provided during declaration to determine regulatory conditions. Can virgin mustard oil be classified under 1515? No. 1515 is other fixed vegetable oils, while mustard oil is explicitly listed under 1514. Only mustard oil fractions such as erucic acid may possibly be classified under other headings. How should cross-border e-commerce sales of virgin mustard oil be declared? Cross-border e-commerce must be declared through general trade or postal/parcel channels, providing product name, composition, use, etc. Small parcels may be subject to postal tax, but must comply with the principle of personal use, and the code is still 151491. Is there an export rebate for virgin mustard oil? Export rebates depend on national policy; you can check the export rebate rate database. Usually the rebate rate for virgin oils is relatively low, and the latest policy shall prevail. What are the consequences of writing the packaging specifications incorrectly during declaration? It may cause customs document review to fail, delay customs clearance, or even result in penalties for false declaration. The packaging type and net weight should be accurately filled in, such as iron drum, 200kg/drum.
Q: How to look up the HS code for virgin mustard oil?
A: You can use the General Administration of Customs website or an HS code query platform, enter the keyword "mustard oil" or "virgin," and filter Chapter 15. You may also refer to the commodity description in the Import and Export Tariff to confirm 151491.
Q: What is the difference between virgin mustard oil and refined mustard oil when declaring?
A: When declaring, the processing method must be indicated. Virgin is mechanical pressing, while refining involves chemical treatment. The codes are different: virgin is 151491, refined is 151499. Customs may require process documentation.
Q: What regulatory documents are required for importing virgin mustard oil?
A: It depends on the use: for food, an inbound goods inspection and quarantine certificate may be required; for industrial use, a composition test report may be required. You can check customs regulatory condition codes, such as A/B.
Q: Does erucic acid content affect classification?
A: High-erucic acid mustard oil (erucic acid >40%) is often used industrially, but the HS code is still 151491 unless chemically modified. However, the content must be truthfully provided during declaration to determine regulatory conditions.
Q: Can virgin mustard oil be classified under 1515?
A: No. 1515 is other fixed vegetable oils, while mustard oil is explicitly listed under 1514. Only mustard oil fractions such as erucic acid may possibly be classified under other headings.
Q: How should cross-border e-commerce sales of virgin mustard oil be declared?
A: Cross-border e-commerce must be declared through general trade or postal/parcel channels, providing product name, composition, use, etc. Small parcels may be subject to postal tax, but must comply with the principle of personal use, and the code is still 151491.
Q: Is there an export rebate for virgin mustard oil?
A: Export rebates depend on national policy; you can check the export rebate rate database. Usually the rebate rate for virgin oils is relatively low, and the latest policy shall prevail.
Q: What are the consequences of writing the packaging specifications incorrectly during declaration?
A: It may cause customs document review to fail, delay customs clearance, or even result in penalties for false declaration. The packaging type and net weight should be accurately filled in, such as iron drum, 200kg/drum.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.