马来西亚 · 第 15· 187 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→
马来西亚 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 1501100000 | - Lard | 10% | → |
| 1501200000 | - Other pig fat | 5% | → |
| 1501900000 | - Other | 5% | → |
| 1502100000 | - Tallow | 5% | → |
| 1502901000 | - - Edible | 5% | → |
| 1502909000 | - - Other | 5% | → |
| 1503001000 | - Lard stearin or oleostearin | 5% | → |
| 1503009000 | - Other | 5% | → |
| 1504102000 | - - Solid fractions | 5% | → |
| 1504109000 | - - Other | 15% | → |
| 1504201000 | - - Solid fractions | 5% | → |
| 1504209000 | - - Other | 5% | → |
| 1504300000 | - Fats and oils and their fractions, of marine mammals | 5% | → |
| 1505001000 | - Lanolin | 0% | → |
| 1505009000 | - Other | 0% | → |
| 1506000000 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. | 5% | → |
| 1507100000 | - Crude oil, whether or not degummed | 5% | → |
| 1507901000 | - - Fractions of unrefined soya-bean oil | 5% | → |
| 1507902000 | - - Refined, bleached and deodorised (RBD) soya-bean oil | 5% | → |
| 1507909000 | - - Other | 5% | → |
| 1508100000 | - Crude oil | 5% | → |
| 1508900000 | - Other | 5% | → |
| 1509201000 | - - In packings of net weight not exceeding 30 kg | 0% | → |
| 1509209000 | - - Other | 0% | → |
| 1509300000 | - Virgin olive oil | 0% | → |
| 1509400000 | - Other virgin olive oils | 0% | → |
| 1509901100 | - - - In packings of a net weight not exceeding 30 kg | 0% | → |
| 1509901900 | - - - Other | 0% | → |
| 1509909100 | - - - In packings of a net weight not exceeding 30 kg | 0% | → |
| 1509909900 | - - - Other | 0% | → |
| 1510100000 | - Crude olive pomace oil | 0% | → |
| 1510901000 | - - Crude oil | 0% | → |
| 1510902000 | - - Fractions of unrefined oil | 0% | → |
| 1510909000 | - Other | 0% | → |
| 1511100000 | - Crude oil | 0% | → |
| 1511902000 | - - Refined oil | 5% | → |
| 1511903100 | - - - - With iodine value 30 or more, but less than 40 | 5% | → |
| 1511903200 | - - - - Other | 5% | → |
| 1511903600 | - - - - In packing of a net weight not exceeding 25 kg | 5% | → |
| 1511903700 | - - - - Other, with iodine value 55 or more, but less than 60 | 5% | → |
| 1511903900 | - - - - Other | 5% | → |
| 1511904100 | - - - Solid fractions | 5% | → |
| 1511904200 | - - - Other, with packing of a net weight not exceeding 25 kg | 5% | → |
| 1511904900 | - - - Other | 5% | → |
| 1512110000 | - - Crude oil | 0% | → |
| 1512191000 | - - - Fractions of unrefined sunflower-seed oil or safflower oil | 0% | → |
| 1512192000 | - - - Refined | 0% | → |
| 1512199000 | - - - Other | 0% | → |
| 1512210000 | - - Crude oil, whether or not gossypol has been removed | 0% | → |
| 1512291000 | - - - Fractions of unrefined cotton-seed oil | 0% | → |
| 1512299000 | - - - Other | 0% | → |
| 1513111000 | - - - Virgin coconut oil | 5% | → |
| 1513119000 | - - - Other | 5% | → |
| 1513191000 | - - - Fractions of unrefined coconut oil | 5% | → |
| 1513199000 | - - - Other | 5% | → |
| 1513211000 | - - - Palm kernel oil | 0% | → |
| 1513219000 | - - - Other | 0% | → |
| 1513291100 | - - - - Solid fractions of unrefined palm kernel oil | 5% | → |
| 1513291200 | - - - - Solid fractions of unrefined babassu oil | 5% | → |
| 1513291300 | - - - - Other, of unrefined palm kernel oil (palm kernel olein) | 0% | → |
| 1513291400 | - - - - Other, of unrefined babassu oil | 0% | → |
| 1513299100 | - - - - Solid fractions of palm kernel oil | 5% | → |
| 1513299200 | - - - - Solid fractions of babassu oil | 5% | → |
| 1513299400 | - - - - Palm kernel olein, refined, bleached and deodorised (RBD) | 0% | → |
| 1513299500 | - - - - Palm kernel oil, refined, bleached and deodorised (RBD) | 0% | → |
| 1513299600 | - - - - Other, palm kernel oil | 2% | → |
| 1513299700 | - - - - Other, of babassu oil | 0% | → |
| 1514110000 | - - Crude oil | 0% | → |
| 1514191000 | - - - Fractions of unrefined oil | 0% | → |
| 1514192000 | - - - Refined | 0% | → |
| 1514199000 | - - - Other | 0% | → |
| 1514910000 | - - Crude oil | 0% | → |
| 1514991000 | - - - Fractions of unrefined oil | 0% | → |
| 1514999000 | - - - Other | 0% | → |
| 1515110000 | - - Crude oil | 0% | → |
| 1515190000 | - - Other | 0% | → |
| 1515210000 | - - Crude oil | 0% | → |
| 1515291100 | - - - - Solid fractions | 5% | → |
| 1515291900 | - - - - Other | 0% | → |
| 1515299100 | - - - - Solid fractions | 5% | → |
| 1515299900 | - - - - Other | 0% | → |
| 1515301000 | - - Crude oil | 0% | → |
| 1515309000 | - - Other | 0% | → |
| 1515501000 | - - Crude oil | 0% | → |
| 1515502000 | - - Fractions of unrefined oil | 0% | → |
| 1515509000 | - - Other | 0% | → |
| 1515600000 | - - Microbial fats and oils and their fractions | 0% | → |
| 1515901100 | - - - Crude oil | 0% | → |
| 1515901200 | - - - Fractions of unrefined oil | 0% | → |
| 1515901900 | - - - Other | 0% | → |
| 1515902100 | - - - Crude oil | 0% | → |
| 1515902200 | - - - Fractions of unrefined oil | 0% | → |
| 1515902900 | - - - Other | 0% | → |
| 1515903100 | - - - Crude oil | 0% | → |
| 1515903200 | - - - Fractions of unrefined oil | 0% | → |
| 1515903900 | - - - Other | 0% | → |
| 1515909100 | - - - Crude oil | 0% | → |
| 1515909200 | - - - Fractions of unrefined oil | 0% | → |
| 1515909900 | - - - Other | 0% | → |
| 1516102000 | - - Re-esterified | 5% | → |
| 1516109000 | - - Other | 5% | → |
| 1516201100 | - - - Of soya beans | 5% | → |
| 1516201200 | - - - Of maize | 0% | → |
| 1516201400 | - - - Of coconuts | 5% | → |
| 1516201700 | - - - Of ground-nuts | 0% | → |
| 1516201800 | - - - Of linseed | 0% | → |
| 1516201900 | - - - Other | 0% | → |
| 1516202100 | - - - Of the fruit of the oil palm, crude | 0% | → |
| 1516202200 | - - - Of the fruit of the oil palm, other than crude | 5% | → |
| 1516202300 | - - - Of palm kernels, crude | 0% | → |
| 1516202400 | - - - Of palm kernels, refined, bleached and deodorised (RBD) | 0% | → |
| 1516202500 | - - - Of palm kernel olein, crude | 0% | → |
| 1516202600 | - - - Of palm kernel olein, refined, bleached and deodorised (RBD) | 0% | → |
| 1516202900 | - - - Other | 0% | → |
| 1516203100 | - - - Of ground-nuts; of coconut; of soya beans | 5% | → |
| 1516203200 | - - - Of linseed | 5% | → |
| 1516203300 | - - - Of olives | 5% | → |
| 1516203400 | - - - Of fruit of the oil palm | 5% | → |
| 1516203500 | - - - Of palm kernels | 5% | → |
| 1516203900 | - - - Other | 5% | → |
| 1516204100 | - - - Of castor seeds (Opal wax) | 0% | → |
| 1516204200 | - - - Of coconuts | 5% | → |
| 1516204300 | - - - Of ground-nuts | 5% | → |
| 1516204400 | - - - Of linseed | 5% | → |
| 1516204500 | - - - Of olives | 5% | → |
| 1516204600 | - - - Of fruit of the oil palm | 5% | → |
| 1516204700 | - - - Of palm kernels | 5% | → |
| 1516204800 | - - - Of soya beans | 5% | → |
| 1516204900 | - - - Other | 5% | → |
| 1516205100 | - - - Of linseed | 5% | → |
| 1516205200 | - - - Of olives | 5% | → |
| 1516205300 | - - - Of soya beans | 5% | → |
| 1516205400 | - - - Of ground-nuts, of oil palm or coconuts | 5% | → |
| 1516205900 | - - - Other | 5% | → |
| 1516206100 | - - - Crude | 5% | → |
| 1516206200 | - - - Refined, bleached and deodorised (RBD) | 0% | → |
| 1516206900 | - - - Other | 5% | → |
| 1516209100 | - - - Palm stearin, with an iodine value exceeding 48 | 5% | → |
| 1516209200 | - - - Of linseed | 5% | → |
| 1516209300 | - - - Of olives | 5% | → |
| 1516209400 | - - - Of soya beans | 5% | → |
| 1516209600 | - - - Refined, bleached and deodorised (RBD) palm kernel stearin | 5% | → |
| 1516209800 | - - - Of ground-nuts, of oil palm or of coconuts | 5% | → |
| 1516209900 | - - - Other | 5% | → |
| 1516300000 | - Microbial fats and oils and their fractions | 5% | → |
| 1517101000 | - - In airtight containers for retail sale | 10% | → |
| 1517109000 | - - Other | 10% | → |
| 1517901000 | - - Imitation ghee | 10% | → |
| 1517902000 | - - Liquid margarine | 20% | → |
| 1517903000 | - - Of a kind used as mould release preparations | 10% | → |
| 1517904300 | - - - Shortening | 10% | → |
| 1517904400 | - - - Imitation lard | 10% | → |
| 1517905000 | - - Other solid mixtures or preparations of vegetable fats or oils or of their fractions | 10% | → |
| 1517906100 | - - - In which ground-nut oil predominates | 10% | → |
| 1517906200 | - - - In which crude palm oil predominates | 0% | → |
| 1517906300 | - - - In which other palm oil predominates, in packings of a net weight not exceeding 25 kg | 5% | → |
| 1517906400 | - - - In which other palm oil predominates, in packings of a net weight exceeding 25kg | 5% | → |
| 1517906500 | - - - In which palm kernel oil predominates | 0% | → |
| 1517906600 | - - - In which palm kernel olein predominates | 0% | → |
| 1517906700 | - - - In which either soya-bean oil or coconut oil predominates | 5% | → |
| 1517906800 | - - - In which illipe nut oil predominates | 0% | → |
| 1517906900 | - - - Other | 0% | → |
| 1517908000 | - - Of mixtures or preparations of animal fats or oils or of their fractions | 10% | → |
| 1517909000 | - - Other | 10% | → |
| 1518001200 | - - Animal fats and oils | 0% | → |
| 1518001400 | - - Ground-nut, soya-bean, palm or coconut oil | 0% | → |
| 1518001500 | - - Linseed oil and its fractions | 0% | → |
| 1518001600 | - - Olive oil and its fractions | 0% | → |
| 1518001900 | - - Other | 0% | → |
| 1518002000 | - Inedible mixtures or preparations of animal fats or oils or of fractions of different animals fats or oils | 0% | → |
| 1518003200 | - - Of palm oil or palm kernel olein, neutralised, bleached and deodorised (NBD) or refined, bleached and deodorised (RBD) | 5% | → |
| 1518003300 | - - Of linseed | 0% | → |
| 1518003400 | - - Of olives | 0% | → |
| 1518003500 | - - Of ground-nuts | 10% | → |
| 1518003600 | - - Of soya beans or coconuts | 5% | → |
| 1518003700 | - - Of cotton seeds | 5% | → |
| 1518003800 | - - Of the fruit of the oil palm or of palm kernels, other | 0% | → |
| 1518003900 | - - Other | 0% | → |
| 1518006000 | - Inedible mixtures or preparations of animal fats or oils or of fractions thereof and vegetable fats or oils or fractions thereof | 0% | → |
| 1518009000 | - Other | 0% | → |
| 1520001000 | - Crude glycerol | 5% | → |
| 1520009000 | - Other | 5% | → |
| 1521100000 | - Vegetable waxes | 0% | → |
| 1521901000 | - - Beeswax and other insect waxes | 0% | → |
| 1521902000 | - - Spermaceti | 0% | → |
| 1522001000 | - Degras | 5% | → |
| 1522009000 | - Other | 5% | → |