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

Nepal Customs Tariff 2026/27 import duty rates and 59 HS code lines for Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes (Section III — Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.

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15.01 — Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03

HS code	Description	Unit	General duty	SAARC duty
1501.10.00	Lard	kg	5%	5%
1501.20.00	Other pig fat	kg	5%	5%
1501.90.00	Other	kg	5%	5%

15.02 — Fats of bovine animals, sheep or goats, other than those of heading 15.03

HS code	Description	Unit	General duty	SAARC duty
1502.10.00	Tallow	kg	5%	5%
1502.90.00	Other	kg	5%	5%

15.03 — Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

HS code	Description	Unit	General duty	SAARC duty
1503.00.00	Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.	kg	5%	5%

15.04 — Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

HS code	Description	Unit	General duty	SAARC duty
1504.10.10	Codliver Oil	kg	10%	6%
1504.10.90	Fish-liver oils and their fractions — Other	kg	10%	6%
1504.20.00	Fats and oils and their fractions, of fish, other than liver oils	kg	10%	6%
1504.30.00	Fats and oils and their fractions, of marine mammals	kg	10%	6%

15.05 — Wool grease and fatty substances derived therefrom (including lanolin)

HS code	Description	Unit	General duty	SAARC duty
1505.00.00	Wool grease and fatty substances derived therefrom (including lanolin).	kg	10%	6%

15.06 — Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

HS code	Description	Unit	General duty	SAARC duty
1506.00.00	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified.	kg	10%	6%

15.07 — Soyabean oil and its fractions, whether or not refined, but not chemically modified

HS code	Description	Unit	General duty	SAARC duty
1507.10.00	Crude oil, whether or not degummed	kg/ltr	10%	5%
1507.90.00	Other	kg/ltr	15%	15%

15.08 — Groundnut oil and its fractions, whether or not refined, but not chemically modified

HS code	Description	Unit	General duty	SAARC duty
1508.10.00	Crude oil	kg/ltr	10%	6%
1508.90.00	Other	kg/ltr	15%	7.25%

15.09 — Olive oil and its fractions, whether or not refined, but not chemically modified

HS code	Description	Unit	General duty	SAARC duty
1509.20.00	Extra virgin olive oil	kg/ltr	10%	6%
1509.30.00	Virgin olive oi	kg/ltr	10%	6%
1509.40.00	Other virgin olive oils	kg/ltr	10%	6%
1509.90.00	Other	kg/ltr	10%	6%

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

HS code	Description	Unit	General duty	SAARC duty
1510.10.00	Crude olive pomace oil	kg/ltr	10%	6%
1510.90.00	Other	kg/ltr	10%	6%

15.11 — Palm oil and its fractions, whether or not refined, but not chemically modified

HS code	Description	Unit	General duty	SAARC duty
1511.10.00	Crude oil	kg/ltr	10%	5%
1511.90.10	Refined Bleached Deodorized Palm Oil	kg/ltr	15%	15%
1511.90.20	Refined Bleached Deodorized Palmolein	kg/ltr	15%	15%
1511.90.30	Refined Bleached Deodorized Palm stearin	kg/ltr	15%	15%
1511.90.90	Other	kg/ltr	15%	15%

15.12 — Sunflower-seed, safflower or cotton-seed oil and fraction thereof, whether or not refined, but not chemically modified

HS code	Description	Unit	General duty	SAARC duty
1512.11.00	Crude oil	kg/ltr	10%	5%
1512.19.00	Sunflower-seed or safflower oil and fraction thereof — Other	kg/ltr	15%	15%
1512.21.00	Crude oil, whether or not gossypol has been removed	kg/ltr	10%	9%
1512.29.00	Cotton-seed oil and its fractions — Other	kg/ltr	10%	9%

15.13 — Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified

HS code	Description	Unit	General duty	SAARC duty
1513.11.00	Crude oil	kg/ltr	10%	6%
1513.19.00	Coconut (copra) oil and its fractions — Other	kg/ltr	15%	7.25%
1513.21.00	Crude oil	kg/ltr	5%	5%
1513.29.00	Palm kernel or babassu oil and fractions thereof — Other	kg/ltr	10%	7.25%

15.14 — Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified

HS code	Description	Unit	General duty	SAARC duty
1514.11.00	Crude oil	kg/ltr	10%	10%
1514.19.00	Low erucic acid rape or colza oil and its fractions — Other	kg/ltr	15%	15%
1514.91.10	Of Canola (Rapeseed)	kg/ltr	10%	10%
1514.91.90	Crude Oil — Other	kg/ltr	10%	10%
1514.99.10	Of canola (Rapeseed)	kg/ltr	15%	15%
1514.99.90	Other	kg/ltr	15%	15%

15.15 — Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified

HS code	Description	Unit	General duty	SAARC duty
1515.11.00	Crude oil	kg/ltr	10%	6%
1515.19.00	Linseed oil and its fractions — Other	kg/ltr	15%	7.25%
1515.21.00	Crude oil	kg/ltr	10%	5%
1515.29.00	Maize (corn) oil and its fractions — Other	kg/ltr	15%	15%
1515.30.00	Castor oil and its fractions	kg/ltr	10%	6%
1515.50.00	Sesame oil and its fractions	kg/ltr	10%	9%
1515.60.00	Microbial fats and oils and their fractions	kg/ltr	10%	9%
1515.90.00	Other	kg/ltr	10%	9%

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

HS code	Description	Unit	General duty	SAARC duty
1516.10.00	Animal fats and oils and their fractions	kg	10%	6%
1516.20.00	Vegetable fats and oils and their fractions	kg/ltr	15%	15%
1516.30.00	Microbial fats and oils and their fractions	kg/ltr	10%	10%

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

HS code	Description	Unit	General duty	SAARC duty
1517.10.00	Margarine, excluding liquid margarine	kg	15%	15%
1517.90.00	Other	kg/ltr	15%	7.25%

15.18 — 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

HS code	Description	Unit	General duty	SAARC duty
1518.00.00	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.	kg/ltr	15%	7.25%

15.20 — Glycerol, crude; glycerol waters and glycerol lyes

HS code	Description	Unit	General duty	SAARC duty
1520.00.00	Glycerol, crude; glycerol waters and glycerol lyes.	kg/ltr	10%	6%

15.21 — Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured

HS code	Description	Unit	General duty	SAARC duty
1521.10.00	Vegetable waxes	kg	10%	6%
1521.90.00	Other	kg	10%	6%

15.22 — Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes

HS code	Description	Unit	General duty	SAARC duty
1522.00.00	Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.	kg	10%	6%

Chapter 15 legal notes

Notes. 1.- This Chapter does not cover : (a) Pig fat or poultry fat of heading 02.09; (b) Cocoa butter, fat or oil (heading 18.04); (c) Edible preparations containing by weight more than 15 % of the products of heading 04.05 (generally Chapter 21); (d) Greaves (heading 23.01) or residues of headings 23.04 to 23.06; (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 40.02). 2.- Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10). 3.- Heading 15.18 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. 4.- Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22. Subheading Notes. 1.- For the purposes of subheading 1509.30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/ 100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981. 2.- For the purposes of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2 % by weight.

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