Chapter 15 covers animal and vegetable fats and oils and their cleavage products, prepared edible fats, animal and vegetable waxes. It includes crude oils, refined oils, modified oils, and inedible fats extracted from animal and plant materials, such as soybean oil, palm oil, sesame oil, fish oil, etc. This chapter does not include chemically synthesized fats and oils, mineral oils, or unrefined animal fats (such as lard) in their primary forms. Heading 1515 covers other fixed vegetable fats and oils (including sesame oil) and their fractions, whether or not refined, but not chemically modified. Specifically, it includes sesame oil, corn oil, castor oil, tung oil, etc. Sesame oil includes both crude and refined, but if it has undergone chemical modification such as hydrogenation or interesterification, it is classified under heading 1516. The first 2 digits 15: indicates Chapter 15, i.e., animal and vegetable fats and oils and their cleavage products. Digits 3-4, 15: indicates heading 1515, i.e., other fixed vegetable fats and oils and their fractions. Digits 5-6, 50: indicates subheading 1515.50, i.e., sesame oil and its fractions. Therefore, 151550 fully represents sesame oil (including crude and refined), but not chemically modified. Sesame oil is a fixed vegetable fat and oil, extracted from sesame seeds, not chemically modified, and therefore classified under 1515 rather than 1516 (chemically modified fats and oils). It differs from 1514 (rapeseed oil) in that the raw material is different; it differs from 1508 (peanut oil) in that peanut oil has a separate heading. Sesame oil is not classified under 1517 (mixed fats and oils) or 1518 (inedible mixtures).
Chapter
Chapter 15 covers animal and vegetable fats and oils and their cleavage products, prepared edible fats, animal and vegetable waxes. It includes crude oils, refined oils, modified oils, and inedible fats extracted from animal and plant materials, such as soybean oil, palm oil, sesame oil, fish oil, etc. This chapter does not include chemically synthesized fats and oils, mineral oils, or unrefined animal fats (such as lard) in their primary forms.
Heading
Heading 1515 covers other fixed vegetable fats and oils (including sesame oil) and their fractions, whether or not refined, but not chemically modified. Specifically, it includes sesame oil, corn oil, castor oil, tung oil, etc. Sesame oil includes both crude and refined, but if it has undergone chemical modification such as hydrogenation or interesterification, it is classified under heading 1516.
Digit Breakdown
The first 2 digits 15: indicates Chapter 15, i.e., animal and vegetable fats and oils and their cleavage products. Digits 3-4, 15: indicates heading 1515, i.e., other fixed vegetable fats and oils and their fractions. Digits 5-6, 50: indicates subheading 1515.50, i.e., sesame oil and its fractions. Therefore, 151550 fully represents sesame oil (including crude and refined), but not chemically modified.
Classification Basis
Sesame oil is a fixed vegetable fat and oil, extracted from sesame seeds, not chemically modified, and therefore classified under 1515 rather than 1516 (chemically modified fats and oils). It differs from 1514 (rapeseed oil) in that the raw material is different; it differs from 1508 (peanut oil) in that peanut oil has a separate heading. Sesame oil is not classified under 1517 (mixed fats and oils) or 1518 (inedible mixtures).
📝 Declaration Elements
Product Name: The specific name of the declared commodity, such as "sesame oil", "small mill sesame oil", etc., which must be consistent with the actual product. Processing Method: Indicate whether it is crude, refined, or other processing methods, such as pressing, solvent extraction, refining, etc. Composition Content: Main ingredients and content, such as sesame oil purity, whether mixed with other fats and oils. Packaging Specifications: Packaging form and net weight, such as bottled, barreled, bulk, etc., used for statistics and tax calculation. Brand: Brand name of the commodity; if no brand, fill in "None". Use: Edible, industrial, etc.; regulatory conditions for edible and industrial use may differ. Origin: The country or region of production of the commodity, used to determine preferential tax rates and rules of origin. Product Name: Sesame Oil; Processing Method: Refined; Composition Content: Sesame Oil 99.5%, Vitamin E 0.5%; Packaging Specifications: 200 liters/barrel, net weight 180 kg/barrel; Brand: XXX; Use: Edible; Origin: China. Failure to distinguish between crude and refined, which may have different tax rates. Declaring sesame oil mixed with other vegetable oils under 1515 when it should actually be classified under 1517. Ignoring chemical modification, such as hydrogenated sesame oil should be classified under 1516.
Product Name
The specific name of the declared commodity, such as "sesame oil", "small mill sesame oil", etc., which must be consistent with the actual product.
⚠️ Misreporting as "fragrant oil" or "sesame oil", leading to classification disputes.
Processing Method
Indicate whether it is crude, refined, or other processing methods, such as pressing, solvent extraction, refining, etc.
⚠️ Failure to indicate whether refined, affecting tax rates and regulatory conditions.
Composition Content
Main ingredients and content, such as sesame oil purity, whether mixed with other fats and oils.
⚠️ Only stating "100% sesame oil" but actually containing additives, leading to false declaration.
Packaging Specifications
Packaging form and net weight, such as bottled, barreled, bulk, etc., used for statistics and tax calculation.
⚠️ Confusing net weight with gross weight, or failing to indicate retail packaging.
Brand
Brand name of the commodity; if no brand, fill in "None".
⚠️ Omitting the brand or filling it incorrectly, affecting customs intellectual property protection.
Use
Edible, industrial, etc.; regulatory conditions for edible and industrial use may differ.
⚠️ Declaring industrial sesame oil as edible to evade regulation.
Origin
The country or region of production of the commodity, used to determine preferential tax rates and rules of origin.
⚠️ False declaration of origin, affecting tariff treatment.
Failure to distinguish between crude and refined, which may have different tax rates.
Declaring sesame oil mixed with other vegetable oils under 1515 when it should actually be classified under 1517.
Ignoring chemical modification, such as hydrogenated sesame oil should be classified under 1516.
🎯 Classification Logic
The core basis for classification is the notes to Chapter 15 and subheading notes of the Import and Export Tariff. Sesame oil must be a fixed vegetable fat and oil extracted from sesame seeds, not chemically modified. If crude, it can be directly classified under 1515.50; if refined, it is still classified under 1515.50. If mixed with other fats and oils, it is classified under 1517; if hydrogenated, interesterified, etc., it is classified under 1516. Packaging and use should also be considered, but the main basis is composition and processing method. 1514 Rapeseed oil: The raw material is rapeseed, not sesame seeds. Rapeseed oil has a separate heading, while sesame oil is classified under 1515. 1516 Chemically modified fats and oils: If sesame oil has undergone chemical modification such as hydrogenation or interesterification, it is classified under 1516, not 1515. 1517 Mixed fats and oils: After sesame oil is mixed with other vegetable oils, if not chemically modified, it is classified under 1517, not 1515. 1518 Inedible mixtures: If sesame oil is inedible and mixed with other substances, it is classified under 1518, not 1515. 1207 Sesame seeds: Sesame seeds that have not been pressed for oil are classified under 1207, while sesame oil after pressing is classified under 1515. Is it extracted from sesame seeds? Has it not been chemically modified? Is it mixed with other fats and oils? Is the processing method crude or refined? Is the use edible or industrial?
Basis
The core basis for classification is the notes to Chapter 15 and subheading notes of the Import and Export Tariff. Sesame oil must be a fixed vegetable fat and oil extracted from sesame seeds, not chemically modified. If crude, it can be directly classified under 1515.50; if refined, it is still classified under 1515.50. If mixed with other fats and oils, it is classified under 1517; if hydrogenated, interesterified, etc., it is classified under 1516. Packaging and use should also be considered, but the main basis is composition and processing method.
Confused Codes：
1514 - Rapeseed oil
The raw material is rapeseed, not sesame seeds. Rapeseed oil has a separate heading, while sesame oil is classified under 1515.
1516 - Chemically modified fats and oils
If sesame oil has undergone chemical modification such as hydrogenation or interesterification, it is classified under 1516, not 1515.
1517 - Mixed fats and oils
After sesame oil is mixed with other vegetable oils, if not chemically modified, it is classified under 1517, not 1515.
1518 - Inedible mixtures
If sesame oil is inedible and mixed with other substances, it is classified under 1518, not 1515.
1207 - Sesame seeds
Sesame seeds that have not been pressed for oil are classified under 1207, while sesame oil after pressing is classified under 1515.
Self-Check：
✓ Is it extracted from sesame seeds?
✓ Has it not been chemically modified?
✓ Is it mixed with other fats and oils?
✓ Is the processing method crude or refined?
✓ Is the use edible or industrial?
❓ FAQ
What is the difference in HS codes between sesame oil and fragrant oil? Sesame oil and fragrant oil usually refer to the same commodity, and the HS code is 1515.50 for both. However, "fragrant oil" may specifically refer to small mill sesame oil, which is a type of sesame oil, and the classification remains unchanged. It is recommended to use the standard name "sesame oil" when declaring. Are the HS codes for refined sesame oil and crude sesame oil the same? Yes, both are 1515.50. This is because subheading 1515.50 covers sesame oil and its fractions, whether or not refined, as long as they are not chemically modified. However, the tax rates for crude and refined may differ, and the processing method must be indicated when declaring. If sesame oil has other vegetable oils added, can it still be classified under 1515? No. If sesame oil is mixed with other vegetable oils, even if not chemically modified, it should be classified under 1517 (mixed fats and oils). 1515 applies only to pure sesame oil or sesame oil fractions. Which HS code should hydrogenated sesame oil be classified under? Hydrogenated sesame oil is a chemically modified fat and oil and should be classified under 1516.20 (animal and vegetable fats and oils hydrogenated, interesterified, or elaidinized). It cannot be classified under 1515. How to inquire about the import tax rate for sesame oil? First determine the HS code 1515.50, then inquire about the applicable tax rate based on the origin and trade agreements (such as RCEP, ASEAN Free Trade Agreement). The latest tax rates can be obtained through the General Administration of Customs website or tariff inquiry tools. Is a composition test report required when declaring sesame oil? Usually required. Customs may require a composition test report to prove the purity of sesame oil and whether it is mixed with other fats and oils. It is recommended to prepare in advance to avoid customs clearance delays. Are the HS codes for industrial sesame oil and edible sesame oil the same? The HS codes are the same, both 1515.50. However, industrial sesame oil may involve different regulatory conditions (such as licenses), and the use must be truthfully filled in when declaring so that customs can implement corresponding supervision. What certifications are required for exporting sesame oil to the European Union? Exporting to the EU requires compliance with EU food safety standards and may require providing a health certificate, certificate of origin, composition analysis report, etc. Specific certification requirements can be consulted with local customs or professional institutions.
Q: What is the difference in HS codes between sesame oil and fragrant oil?
A: Sesame oil and fragrant oil usually refer to the same commodity, and the HS code is 1515.50 for both. However, "fragrant oil" may specifically refer to small mill sesame oil, which is a type of sesame oil, and the classification remains unchanged. It is recommended to use the standard name "sesame oil" when declaring.
Q: Are the HS codes for refined sesame oil and crude sesame oil the same?
A: Yes, both are 1515.50. This is because subheading 1515.50 covers sesame oil and its fractions, whether or not refined, as long as they are not chemically modified. However, the tax rates for crude and refined may differ, and the processing method must be indicated when declaring.
Q: If sesame oil has other vegetable oils added, can it still be classified under 1515?
A: No. If sesame oil is mixed with other vegetable oils, even if not chemically modified, it should be classified under 1517 (mixed fats and oils). 1515 applies only to pure sesame oil or sesame oil fractions.
Q: Which HS code should hydrogenated sesame oil be classified under?
A: Hydrogenated sesame oil is a chemically modified fat and oil and should be classified under 1516.20 (animal and vegetable fats and oils hydrogenated, interesterified, or elaidinized). It cannot be classified under 1515.
Q: How to inquire about the import tax rate for sesame oil?
A: First determine the HS code 1515.50, then inquire about the applicable tax rate based on the origin and trade agreements (such as RCEP, ASEAN Free Trade Agreement). The latest tax rates can be obtained through the General Administration of Customs website or tariff inquiry tools.
Q: Is a composition test report required when declaring sesame oil?
A: Usually required. Customs may require a composition test report to prove the purity of sesame oil and whether it is mixed with other fats and oils. It is recommended to prepare in advance to avoid customs clearance delays.
Q: Are the HS codes for industrial sesame oil and edible sesame oil the same?
A: The HS codes are the same, both 1515.50. However, industrial sesame oil may involve different regulatory conditions (such as licenses), and the use must be truthfully filled in when declaring so that customs can implement corresponding supervision.
Q: What certifications are required for exporting sesame oil to the European Union?
A: Exporting to the EU requires compliance with EU food safety standards and may require providing a health certificate, certificate of origin, composition analysis report, etc. Specific certification requirements can be consulted with local customs or professional institutions.
⚠️ 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.