韩国 · 第 15· 109 条目
§15动植物油脂
本章品目（4 位 WCO 统一）
20 个品目
1501猪脂肪（包括猪油）及家禽脂肪→1502牛、羊脂肪→1503牛、羊脂肪→1504鱼或海洋哺乳动物的脂肪、油及其分离品→1505羊毛脂及衍生物→1506其他动物脂肪、油及其分离品→1507大豆油及其分离品→1508花生油及其分离品→1509橄榄油及其分离品→1510其他橄榄油及其分离品，包括混合品→1511棕榈油及其分离品→1512葵花籽油、红花油、棉籽油及其分离品→1513椰子油、棕榈仁油、巴巴苏油及其分离品→1514菜籽油、芥子油及其分离品→1515其他固定植物油、微生物油及其分离品，不论是否精炼，但未经化学改性→1516动植物油、微生物油及其分离品，经氢化、酯交换、再酯化或反式异构化，不论是否精炼，但未经进一步加工→1517人造黄油；本章动植物油、微生物油或其分离品的食用混合物或制剂，但税目1516的食用油或其分离品除外→1520粗甘油；甘油水及甘油碱液→1521植物蜡（甘油三酯除外）、蜂蜡、其他虫蜡及鲸蜡，不论是否精炼或着色→1522油渣；脂肪物质或动植物蜡处理后的残渣→
韩国 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 1501101000 | Of an acid value not exceeding 1 | 3 | → |
| 1501109000 | Other | 3 | → |
| 1501200000 | Other pig fat | 3 | → |
| 1501900000 | Other | 3 | → |
| 1502101010 | Of an acid value not exceeding 2 | 2 | → |
| 1502101090 | Other | 2 | → |
| 1502109000 | Other | 3 | → |
| 1502901000 | Of bovine animals | 2 | → |
| 1502909000 | Other | 3 | → |
| 1503002000 | Lard-oil | 3 | → |
| 1503009000 | Other | 3 | → |
| 1504101000 | Sharks' liver oil and its fractions | 3 | → |
| 1504109000 | Other | 3 | → |
| 1504200000 | Fats and oils and their fractions, of fish, other than liver oils. | 3 | → |
| 1504301000 | Whale oil and its fractions | 3 | → |
| 1504309000 | Other | 3 | → |
| 1505001000 | Wool grease, crude | 3 | → |
| 1505009000 | Other | 3 | → |
| 1506001000 | Neat's foot oil and its fractions | 3 | → |
| 1506009000 | Other | 3 | → |
| 1507101000 | For food | 5 | → |
| 1507102000 | For manufacturing biodiesel | 5 | → |
| 1507109000 | Other | 5 | → |
| 1507901010 | For food | 5 | → |
| 1507901020 | For manufacturing biodiesel | 5 | → |
| 1507901090 | Other | 5 | → |
| 1507909000 | Other | 5 | → |
| 1508100000 | Crude oil | 27 | → |
| 1508901000 | Refined oil | 27 | → |
| 1508909000 | Other | 27 | → |
| 1509200000 | Extra virgin olive oil | 5 | → |
| 1509300000 | Virgin olive oil | 5 | → |
| 1509400000 | Other virgin olive oils | 5 | → |
| 1509900000 | Other | 5 | → |
| 1510100000 | Crude olive pomace oil | 5 | → |
| 1510900000 | Other | 5 | → |
| 1511100000 | Crude oil | 3 | → |
| 1511901000 | Palm olein | 2 | → |
| 1511902000 | Palm stearin | 2 | → |
| 1511909000 | Other | 2 | → |
| 1512111000 | Sunflower-seed oil | 5 | → |
| 1512112000 | Safflower oil | 5 | → |
| 1512191010 | Sunflower-seed oil | 5 | → |
| 1512191020 | Safflower oil | 5 | → |
| 1512199010 | Sunflower-seed oil | 5 | → |
| 1512199020 | Safflower oil | 5 | → |
| 1512210000 | Crude oil, whether or not gossypol has been removed | 5 | → |
| 1512291000 | Refined oil | 5 | → |
| 1512299000 | Other | 5 | → |
| 1513110000 | Crude oil | 3 | → |
| 1513191000 | Refined oil | 3 | → |
| 1513199000 | Other | 3 | → |
| 1513211000 | Palm kernel oil | 8 | → |
| 1513212000 | Babassu oil | 8 | → |
| 1513291010 | Palm kernel oil | 8 | → |
| 1513291020 | Babassu oil | 8 | → |
| 1513299000 | Other | 8 | → |
| 1514110000 | Crude oil | 5 | → |
| 1514191000 | Refined oil | 5 | → |
| 1514199000 | Other | 5 | → |
| 1514911000 | Other Rape oil or colza oil | 5 | → |
| 1514912000 | Mustard oil | 5 | → |
| 1514991010 | Other Rape oil or colza oil | 5 | → |
| 1514991020 | Mustard oil | 5 | → |
| 1514999000 | Other | 5 | → |
| 1515110000 | Crude oil | 5 | → |
| 1515190000 | Other | 5 | → |
| 1515210000 | Crude oil | 5 | → |
| 1515290000 | Other | 5 | → |
| 1515300000 | Castor oil and its fractions | 5 | → |
| 1515500000 | Sesame oil and its fractions | 40 | → |
| 1515600000 | Microbial fats and oils and their fractions | 5 | → |
| 1515901000 | Perilla oil and its fractions | 36 | → |
| 1515909010 | Rice bran oil and its fractions | 5 | → |
| 1515909020 | Camellia oil and its fractions | 8 | → |
| 1515909030 | Jojoba oil and its fractions | 8 | → |
| 1515909040 | Tung oil and its fractions | 8 | → |
| 1515909090 | Other | 5 | → |
| 1516101000 | Beef tallow and its fractions | 8 | → |
| 1516102000 | Whale oil and its fractions | 8 | → |
| 1516109000 | Other | 8 | → |
| 1516201010 | Peanut oil and its fraction | 36 | → |
| 1516201020 | Sunflower seed oil and its fraction | 36 | → |
| 1516201030 | Rape or colza oil and its fraction | 36 | → |
| 1516201040 | Perilla oil and its fraction | 36 | → |
| 1516201050 | Sesame oil and its fraction | 36 | → |
| 1516202010 | Coconut (copra) oil and its fraction | 8 | → |
| 1516202020 | Palm oil and its fraction | 8 | → |
| 1516202030 | Maize oil and its fraction | 8 | → |
| 1516202040 | Cotton seed oil and its fraction | 8 | → |
| 1516202050 | Soya-bean oil and its fraction | 8 | → |
| 1516202090 | Other | 8 | → |
| 1516300000 | Microbial fats and oils and their fractions | 8 | → |
| 1517100000 | Margarine, excluding liquid margarine | 8 | → |
| 1517901000 | Imitation lard | 8 | → |
| 1517902000 | Shortening | 8 | → |
| 1517909000 | Other | 8 | → |
| 1518001000 | Dehydrated castor oil | 8 | → |
| 1518002000 | Epoxidised soya-bean oil | 8 | → |
| 1518009010 | For feeding | 5 | → |
| 1518009090 | Other | 8 | → |
| 1520000000 | Glycerol, crude; glycerol waters and glycerol lyes. | 8 | → |
| 1521101000 | Carnauba wax | 8 | → |
| 1521102000 | Palm wax | 8 | → |
| 1521109000 | Other | 8 | → |
| 1521901000 | Spermaceti | 8 | → |
| 1521902000 | Beeswax | 8 | → |
| 1521909000 | Other | 8 | → |
| 1522000000 | Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes. | 8 | → |