第15章 动、植物或微生物油、脂及其分解产品；精制的食用油脂；动、植物蜡
共 68 个 8 位税号。点进税号看详细要求和成本计算。
| 税号 | 商品描述 | 最惠国税率 | 部门监管 | 附加税 | 反倾销 |
|---|---|---|---|---|---|
| 1501.10.00 | 猪油 Lard | 免税 | 1 | ||
| 1501.20.00 | 其他猪脂肪 Other pig fat | 免税 | 1 | ||
| 1501.90.00 | 其他 Other | 免税 | 1 | ||
| 1502.10.00 | 牛、羊油脂 Tallow | 免税 | 1 | ||
| 1502.90.00 | 其他 Other | 免税 | 1 | ||
| 1503.00.00 | 猪油硬脂、液体猪油、油硬脂、食用或非食用脂油，未经乳化、混合或其他方法制作 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or o | 免税 | 1 | ||
| 1504.10.10 | 用于制造药品 For use in the manufacture of medicaments | 免税 | 2 | ||
| 1504.10.91 | 用于加拿大制造 For use in Canadian manufactures | 免税 | 2 | ||
| 1504.10.99 | 其他 Other | 5 % | 2 | ||
| 1504.20.00 | 除鱼肝油以外的鱼油、脂及其分离品 Fats and oils and their fractions, of fish, other than liver oils | 免税 | 2 | ||
| 1504.30.00 | 海生哺乳动物的油、脂及其分离品 Fats and oils and their fractions, of marine mammals | 免税 | 2 | ||
| 1505.00.00 | 羊毛脂及从羊毛脂制得的脂肪物质（包括纯净的羊毛脂） Wool grease and fatty substances derived therefrom (including lanolin). | 免税 | 1 | ||
| 1506.00.00 | 其他动物油、脂及其分离品，不论是否精制，但未经化学改性 Other animal fats and oils and their fractions, whether or not refined, but not chemically | 免税 | 2 | ||
| 1507.10.00 | 初榨的，不论是否脱胶 Crude oil, whether or not degummed | 4.5 % | 1 | ||
| 1507.90.00 | 其他 Other | 免税 | 1 | ||
| 1508.10.00 | 初榨的 Crude oil | 4.5 % | 1 | ||
| 1508.90.00 | 其他 Other | 9.5 % | 1 | ||
| 1509.20.00 | 特级初榨油橄榄油 Extra virgin olive oil | 免税 | 1 | ||
| 1509.30.00 | 初榨油橄榄油 Virgin olive oil | 免税 | 1 | ||
| 1509.40.00 | 其他初榨油橄榄油 Other virgin olive oils | 免税 | 1 | ||
| 1509.90.00 | 其他 Other | 免税 | 1 | ||
| 1510.10.00 | 粗提油橄榄果渣油 Crude olive pomace oil | 免税 | 1 | ||
| 1510.90.00 | 其他 Other | 免税 | 1 | ||
| 1511.10.00 | 初榨的 Crude oil | 6 % | 1 | ||
| 1511.90.00 | 其他 Other | 免税 | 1 | ||
| 1512.11.00 | 初榨的 Crude oil | 4.5 % | 1 | ||
| 1512.19.11 | 加工用 For processing | 免税 | 1 | ||
| 1512.19.19 | 其他 Other | 9.5 % | 1 | ||
| 1512.19.21 | 加工用 For processing | 免税 | 1 | ||
| 1512.19.29 | 其他 Other | 11 % | 1 | ||
| 1512.21.00 | 初榨的，不论是否去除棉子酚 Crude oil, whether or not gossypol has been removed | 4.5 % | 1 | ||
| 1512.29.00 | 其他 Other | 9.5 % | 1 | ||
| 1513.11.00 | 初榨的 Crude oil | 6 % | 1 | ||
| 1513.19.10 | 加工用 For processing | 免税 | 1 | ||
| 1513.19.90 | 其他 Other | 11 % | 1 | ||
| 1513.21.00 | 初榨的 Crude oil | 6 % | 1 | ||
| 1513.29.10 | 用于制造人造黄油及起酥油的棕榈仁油及其分离品 Palm kernel oil and its fractions for use in the manufacture of margarine and shortening | 免税 | 1 | ||
| 1513.29.90 | 其他 Other | 11 % | 1 | ||
| 1514.11.00 | 初榨的 Crude oil | 6 % | 1 | ||
| 1514.19.00 | 其他 Other | 11 % | 1 | ||
| 1514.91.00 | 初榨的 Crude oil | 6 % | 1 | ||
| 1514.99.00 | 其他 Other | 11 % | 1 | ||
| 1515.11.00 | 初榨的 Crude oil | 4.5 % | 1 | ||
| 1515.19.10 | 加工用 For processing | 免税 | 1 | ||
| 1515.19.90 | 其他 Other | 8 % | 1 | ||
| 1515.21.00 | 初榨的 Crude oil | 4.5 % | 1 | ||
| 1515.29.00 | 其他 Other | 9.5 % | 1 | ||
| 1515.30.00 | 蓖麻油及其分离品 Castor oil and its fractions | 免税 | 1 | ||
| 1515.50.10 | 初榨的 Crude oil | 6 % | 1 | ||
| 1515.50.90 | 其他 Other | 11 % | 1 | ||
| 1515.60.00 | 微生物油、脂及其分离品 Microbial fats and oils and their fractions | 免税 | 1 | ||
| 1515.90.00 | 其他 Other | 免税 | 1 | ||
| 1516.10.00 | 动物油、脂及其分离品 Animal fats and oils and their fractions | 免税 | 2 | ||
| 1516.20.00 | 植物油、脂及其分离品 Vegetable fats and oils and their fractions | 免税 | 1 | ||
| 1516.30.00 | 微生物油、脂及其分离品 Microbial fats and oils and their fractions | 免税 | 1 | ||
| 1517.10.10 | 准入承诺量以内 Within access commitment | 7.5 % | 2 | ||
| 1517.10.20 | 超过准入承诺量 Over access commitment | 82.28 ¢/kg | 2 | ||
| 1517.90.10 | 人造猪油 Imitation lard | 免税 | 1 | ||
| 1517.90.21 | 准入承诺量以内 Within access commitment | 7.5 % | 2 | ||
| 1517.90.22 | 超过准入承诺量 Over access commitment | 218 % but not less than $2.47/kg | 2 | ||
| 1517.90.30 | 用于制造人造黄油及起酥油的棕榈油、棕榈仁油及其分离品以及它们的混合物 Palm oil and palm kernel oil, and their fractions, and blends thereof, for use in the manu | 免税 | 1 | ||
| 1517.90.91 | 起酥油 Shortening | 11 % | 1 | ||
| 1517.90.99 | 其他 Other | 11 % | 1 | ||
| 1518.00.00 | 动、植物或微生物油、脂及其分离品，经过熟炼、氧化、脱水、硫化、吹制或在真空、惰性 Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidized, dehydr | 免税 | 1 | ||
| 1520.00.00 | 粗甘油；甘油水及甘油碱液 Glycerol, crude; glycerol waters and glycerol lyes. | 免税 | 1 | ||
| 1521.10.00 | 植物蜡 Vegetable waxes | 免税 | 2 | ||
| 1521.90.00 | 其他 Other | 免税 | 2 | ||
| 1522.00.00 | 油鞣回收脂；加工处理油脂物质及动、植物蜡所剩的残渣 Degras; residues resulting from the treatment of fatty substances or animal or vegetable w | 免税 | 1 |