Chapter 15 covers animal and vegetable fats and oils and their cleavage products, prepared edible fats, animal and vegetable waxes. This chapter includes fats and oils extracted from animal and vegetable raw materials, whether or not refined, and fats and oils modified by hydrogenation, interesterification, etc. However, this chapter does not include mineral oils (Chapter 27) or chemically synthesized fats and oils (Chapter 29). Heading 1514 covers rapeseed oil, mustard oil and their fractions, whether or not refined, but not chemically modified. It includes virgin, refined and crude rapeseed oil and mustard oil, and their fractions. However, mustard oil specifically refers to oil extracted from mustard seeds, which is different from mustard essential oil (mustard oil essence). The first 2 digits 15 indicate Chapter 15: animal and vegetable fats and oils. The 3rd-4th digits 14 indicate heading 1514: rapeseed oil, mustard oil and their fractions. The 5th-6th digits 99 indicate subheading 1514.99: other rapeseed oil or mustard oil and their fractions. Since 1514.10 is virgin rapeseed oil, 1514.90 is other rapeseed oil, and 1514.99 is a residual subheading covering refined mustard oil and other rapeseed oil or mustard oil not elsewhere specified. Therefore 151499 is refined mustard oil. Refined mustard oil is obtained by refining mustard oil (degumming, deacidification, decolorization, deodorization, etc.) without chemical modification, so it is classified under 1514. Since it is not virgin and is not rapeseed oil, it is classified under 1514.99. It is different from 1514.10 (virgin rapeseed oil) and 1514.90 (other rapeseed oil), and also different from 1518 (chemically modified fats and oils) and 3301 (mustard oil essence).
Chapter
Chapter 15 covers animal and vegetable fats and oils and their cleavage products, prepared edible fats, animal and vegetable waxes. This chapter includes fats and oils extracted from animal and vegetable raw materials, whether or not refined, and fats and oils modified by hydrogenation, interesterification, etc. However, this chapter does not include mineral oils (Chapter 27) or chemically synthesized fats and oils (Chapter 29).
Heading
Heading 1514 covers rapeseed oil, mustard oil and their fractions, whether or not refined, but not chemically modified. It includes virgin, refined and crude rapeseed oil and mustard oil, and their fractions. However, mustard oil specifically refers to oil extracted from mustard seeds, which is different from mustard essential oil (mustard oil essence).
Digit Breakdown
The first 2 digits 15 indicate Chapter 15: animal and vegetable fats and oils. The 3rd-4th digits 14 indicate heading 1514: rapeseed oil, mustard oil and their fractions. The 5th-6th digits 99 indicate subheading 1514.99: other rapeseed oil or mustard oil and their fractions. Since 1514.10 is virgin rapeseed oil, 1514.90 is other rapeseed oil, and 1514.99 is a residual subheading covering refined mustard oil and other rapeseed oil or mustard oil not elsewhere specified. Therefore 151499 is refined mustard oil.
Classification Basis
Refined mustard oil is obtained by refining mustard oil (degumming, deacidification, decolorization, deodorization, etc.) without chemical modification, so it is classified under 1514. Since it is not virgin and is not rapeseed oil, it is classified under 1514.99. It is different from 1514.10 (virgin rapeseed oil) and 1514.90 (other rapeseed oil), and also different from 1518 (chemically modified fats and oils) and 3301 (mustard oil essence).
📝 Declaration Elements
Product name: The specific name of the declared commodity, which should accurately reflect the product attributes, such as "refined mustard oil". Processing method: Explain the extraction and refining process of the oil, such as pressing, solvent extraction, refining, etc. Composition content: Main fatty acid composition and content, such as erucic acid content, used to distinguish rapeseed oil from mustard oil. Packaging specifications: Packaging form and net weight, such as iron drum packaging, net weight 200 kg per drum. Use: Main use, such as edible, industrial, etc. Brand: Commodity brand or manufacturer name. Origin: Country or region of origin of the goods. Product name: refined mustard oil; Processing method: pressed then refined; Composition content: erucic acid content 40%, oleic acid 20%, linoleic acid 15%; Packaging specifications: iron drum packaging, net weight 200 kg per drum; Use: edible; Brand: XXX; Origin: India. Mistakenly classifying mustard oil essence (essential oil) under 1514, when it should actually be classified under 3301. Failure to distinguish between virgin and refined, leading to confusion between subheadings 1514.10 and 1514.99. Erucic acid content not declared, making it impossible to distinguish from low-erucic acid rapeseed oil.
Product name
The specific name of the declared commodity, which should accurately reflect the product attributes, such as "refined mustard oil".
⚠️ Mistakenly declared as "mustard oil" or "mustard essential oil", leading to incorrect classification.
Processing method
Explain the extraction and refining process of the oil, such as pressing, solvent extraction, refining, etc.
⚠️ Failure to indicate "refined" or mistakenly declaring as "virgin", affecting subheading classification.
Composition content
Main fatty acid composition and content, such as erucic acid content, used to distinguish rapeseed oil from mustard oil.
⚠️ Failure to provide erucic acid content, making it impossible to distinguish mustard oil from low-erucic acid rapeseed oil.
Packaging specifications
Packaging form and net weight, such as iron drum packaging, net weight 200 kg per drum.
⚠️ Omission of net weight, causing difficulties in statistics and document review.
Use
Main use, such as edible, industrial, etc.
⚠️ Use description too general, such as "industrial use", without specific explanation.
Brand
Commodity brand or manufacturer name.
⚠️ Failure to indicate "no brand" when there is no brand.
Origin
Country or region of origin of the goods.
⚠️ False declaration of origin, affecting tariff treatment.
Example： Product name: refined mustard oil; Processing method: pressed then refined; Composition content: erucic acid content 40%, oleic acid 20%, linoleic acid 15%; Packaging specifications: iron drum packaging, net weight 200 kg per drum; Use: edible; Brand: XXX; Origin: India.
Common Mistakes：
Mistakenly classifying mustard oil essence (essential oil) under 1514, when it should actually be classified under 3301.
Failure to distinguish between virgin and refined, leading to confusion between subheadings 1514.10 and 1514.99.
Erucic acid content not declared, making it impossible to distinguish from low-erucic acid rapeseed oil.
🎯 Classification Logic
Core basis for classification: 1. The product is oil extracted from mustard seeds, not essential oil; 2. It has been refined, not virgin; 3. It has not been chemically modified. Therefore it is classified under 1514.99. If it were virgin mustard oil, it should be classified under 1514.10; if chemically modified, under 1518; if mustard oil essence, under 3301. 1514.10 Virgin rapeseed oil: Virgin rapeseed oil is obtained from the first pressing without refining; refined mustard oil has been refined, and the raw material is mustard seeds. 1514.90 Other rapeseed oil: Other rapeseed oil refers to non-virgin rapeseed oil, while refined mustard oil is made from mustard seeds and is classified under 1514.99. 1518.00 Chemically modified animal and vegetable fats and oils: Chemically modified fats and oils have undergone reactions such as hydrogenation and interesterification, while refined mustard oil has only been physically refined and not chemically modified. 3301.29 Other essential oils: Mustard oil essence is an essential oil obtained by distillation, while refined mustard oil is a fatty oil obtained by pressing and refining. Is it confirmed that the product is oil extracted from mustard seeds? Has it been refined rather than virgin? Has it not been chemically modified? Has the erucic acid content been declared? Is it distinguished from mustard oil essence?
Basis
Core basis for classification: 1. The product is oil extracted from mustard seeds, not essential oil; 2. It has been refined, not virgin; 3. It has not been chemically modified. Therefore it is classified under 1514.99. If it were virgin mustard oil, it should be classified under 1514.10; if chemically modified, under 1518; if mustard oil essence, under 3301.
Confused Codes：
1514.10 - Virgin rapeseed oil
Virgin rapeseed oil is obtained from the first pressing without refining; refined mustard oil has been refined, and the raw material is mustard seeds.
1514.90 - Other rapeseed oil
Other rapeseed oil refers to non-virgin rapeseed oil, while refined mustard oil is made from mustard seeds and is classified under 1514.99.
1518.00 - Chemically modified animal and vegetable fats and oils
Chemically modified fats and oils have undergone reactions such as hydrogenation and interesterification, while refined mustard oil has only been physically refined and not chemically modified.
3301.29 - Other essential oils
Mustard oil essence is an essential oil obtained by distillation, while refined mustard oil is a fatty oil obtained by pressing and refining.
Self-Check：
✓ Is it confirmed that the product is oil extracted from mustard seeds?
✓ Has it been refined rather than virgin?
✓ Has it not been chemically modified?
✓ Has the erucic acid content been declared?
✓ Is it distinguished from mustard oil essence?
❓ FAQ
What is the difference in HS codes between refined mustard oil and virgin mustard oil? Virgin mustard oil should be classified under 1514.10, while refined mustard oil is classified under 1514.99. The difference lies in the processing method: virgin is the first pressing, refined has undergone refining processes such as degumming and deacidification. The processing method must be clearly stated during declaration. How to distinguish mustard oil from rapeseed oil? Mustard oil comes from mustard seeds, and rapeseed oil comes from rapeseeds. Both belong to heading 1514 in the HS code, but different subheadings: virgin rapeseed oil 1514.10, other rapeseed oil 1514.90, refined mustard oil 1514.99. They can be distinguished by erucic acid content and raw material source. Which HS code should mustard oil essence be classified under? Mustard oil essence belongs to essential oils and should be classified under Chapter 33, specifically 3301.29 (other essential oils). It is different from refined mustard oil, which is a fatty oil classified under 1514.99. Do not confuse them. What key information is required when declaring refined mustard oil? Product name, processing method, composition content (especially erucic acid content), packaging specifications, use, brand and origin are required. These elements help customs classify accurately. If mustard oil is hydrogenated, will the HS code change? Yes, mustard oil that has undergone chemical modification such as hydrogenation should be classified under 1518.00, not 1514.99. Chemical modification changes the chemical structure of the oil, and attention should be paid to classification. How to inquire about the tariff rate for refined mustard oil? The tariff rate depends on the origin and trade agreements. You can consult the China Customs Import and Export Tariff, or use customs classification advance rulings. The specific rate shall be subject to the latest official publication. What should be noted when selling refined mustard oil through cross-border e-commerce? It is necessary to accurately declare HS code 151499, provide the necessary declaration elements, and understand the access requirements of the importing country. Mustard oil may be subject to food safety regulations, which need to be confirmed in advance.
Q: What is the difference in HS codes between refined mustard oil and virgin mustard oil?
A: Virgin mustard oil should be classified under 1514.10, while refined mustard oil is classified under 1514.99. The difference lies in the processing method: virgin is the first pressing, refined has undergone refining processes such as degumming and deacidification. The processing method must be clearly stated during declaration.
Q: How to distinguish mustard oil from rapeseed oil?
A: Mustard oil comes from mustard seeds, and rapeseed oil comes from rapeseeds. Both belong to heading 1514 in the HS code, but different subheadings: virgin rapeseed oil 1514.10, other rapeseed oil 1514.90, refined mustard oil 1514.99. They can be distinguished by erucic acid content and raw material source.
Q: Which HS code should mustard oil essence be classified under?
A: Mustard oil essence belongs to essential oils and should be classified under Chapter 33, specifically 3301.29 (other essential oils). It is different from refined mustard oil, which is a fatty oil classified under 1514.99. Do not confuse them.
Q: What key information is required when declaring refined mustard oil?
A: Product name, processing method, composition content (especially erucic acid content), packaging specifications, use, brand and origin are required. These elements help customs classify accurately.
Q: If mustard oil is hydrogenated, will the HS code change?
A: Yes, mustard oil that has undergone chemical modification such as hydrogenation should be classified under 1518.00, not 1514.99. Chemical modification changes the chemical structure of the oil, and attention should be paid to classification.
Q: How to inquire about the tariff rate for refined mustard oil?
A: The tariff rate depends on the origin and trade agreements. You can consult the China Customs Import and Export Tariff, or use customs classification advance rulings. The specific rate shall be subject to the latest official publication.
Q: What should be noted when selling refined mustard oil through cross-border e-commerce?
A: It is necessary to accurately declare HS code 151499, provide the necessary declaration elements, and understand the access requirements of the importing country. Mustard oil may be subject to food safety regulations, which need to be confirmed in advance.
⚠️ 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.