菲律宾 · 第 15· 234 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→
菲律宾 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 15.01 | Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03. | — | → |
| 15.02 | Fats of bovine animals, sheep or goats, other than those of heading 15.03. | — | → |
| 15.03 | Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared. | — | → |
| 15.04 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified. | — | → |
| 15.05 | Wool grease and fatty substances derived therefrom (including lanolin). | — | → |
| 15.07 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified. | — | → |
| 15.08 | Ground-nut oil and its fractions, whether or not refined, but not chemically modified. | — | → |
| 15.09 | Olive oil and its fractions, whether or not refined, but not chemically modified. | — | → |
| 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. | — | → |
| 15.11 | Palm oil and its fractions, whether or not refined, but not chemically modified. | — | → |
| 15.12 | Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. | — | → |
| 15.13 | Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. | — | → |
| 15.14 | Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. | — | → |
| 15.15 | Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. | — | → |
| 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. | — | → |
| 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. | — | → |
| 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. | — | → |
| 15.20 | Glycerol, crude; glycerol waters and glycerol lyes. | — | → |
| 15.21 | Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured. | — | → |
| 15.22 | Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes. | — | → |
| 1501.10.00 | - Lard | — | → |
| 1501.20.00 | - Other pig fat | — | → |
| 1501.90.00 | - Other | — | → |
| 1502.10.00 | - Tallow | — | → |
| 1502.90 | - Other : | — | → |
| 1502.90.10 | - - Edible | — | → |
| 1502.90.90 | - - Other | — | → |
| 1503.00.10 | - Lard stearin or oleostearin | — | → |
| 1503.00.90 | - Other | — | → |
| 1504.10 | - Fish-liver oils and their fractions : | — | → |
| 1504.10.20 | - - Solid fractions | — | → |
| 1504.10.90 | - - Other | — | → |
| 1504.20 | - Fats and oils and their fractions, of fish, other than liver oils : | — | → |
| 1504.20.10 | - - Solid fractions | — | → |
| 1504.20.90 | - - Other | — | → |
| 1504.30.00 | - Fats and oils and their fractions, of marine mammals | — | → |
| 1505.00.10 | - Lanolin | — | → |
| 1505.00.90 | - Other | — | → |
| 1506.00.00 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. | — | → |
| 1507.10.00 | - Crude oil, whether or not degummed | — | → |
| 1507.90 | - Other : | — | → |
| 1507.90.10 | - - Fractions of unrefined soya-bean oil | — | → |
| 1507.90.20 | - - Refined, bleached and deodorised (RBD) soya-bean oil | — | → |
| 1507.90.90 | - - Other | — | → |
| 1508.10.00 | - Crude oil | — | → |
| 1508.90.00 | - Other | — | → |
| 1509.20 | - Extra virgin olive oil : | — | → |
| 1509.20.10 | - - In packings of a net weight not exceeding 30 kg | — | → |
| 1509.20.90 | - - Other | — | → |
| 1509.30.00 | - Virgin olive oil | — | → |
| 1509.40.00 | - Other virgin olive oils | — | → |
| 1509.90 | - Other : | — | → |
| 1509.90.11 | - - - In packings of a net weight not exceeding 30 kg | — | → |
| 1509.90.19 | - - - Other | — | → |
| 1509.90.91 | - - - In packings of a net weight not exceeding 30 kg | — | → |
| 1509.90.99 | - - - Other | — | → |
| 1510.10.00 | - Crude olive pomace oil | — | → |
| 1510.90 | - Other : | — | → |
| 1510.90.10 | - - Crude oil | — | → |
| 1510.90.20 | - - Fractions of unrefined oil | — | → |
| 1510.90.90 | - - Other | — | → |
| 1511.10.00 | - Crude oil | — | → |
| 1511.90 | - Other : | — | → |
| 1511.90.20 | - - Refined oil | — | → |
| 1511.90.31 | - - - - With iodine value 30 or more, but less than 40 | — | → |
| 1511.90.32 | - - - - Other | — | → |
| 1511.90.36 | - - - - In packing of a net weight not exceeding 25 kg | — | → |
| 1511.90.37 | - - - - Other, with iodine value 55 or more, but less than 60 | — | → |
| 1511.90.39 | - - - - Other | — | → |
| 1511.90.41 | - - - Solid fractions | — | → |
| 1511.90.42 | - - - Other, with packing of a net weight not exceeding 25 kg | — | → |
| 1511.90.49 | - - - Other | — | → |
| 1512.11.00 | - - Crude oil | — | → |
| 1512.19 | - - Other : | — | → |
| 1512.19.10 | - - - Fractions of unrefined sunflower-seed oil or safflower oil | — | → |
| 1512.19.20 | - - - Refined | — | → |
| 1512.19.90 | - - - Other | — | → |
| 1512.21.00 | - - Crude oil, whether or not gossypol has been removed | — | → |
| 1512.29 | - - Other : | — | → |
| 1512.29.10 | - - - Fractions of unrefined cotton-seed oil | — | → |
| 1512.29.90 | - - - Other | — | → |
| 1513.11 | - - Crude oil : | — | → |
| 1513.11.10 | - - - Virgin coconut oil | — | → |
| 1513.11.90 | - - - Other | — | → |
| 1513.19 | - - Other : | — | → |
| 1513.19.10 | - - - Fractions of unrefined coconut oil | — | → |
| 1513.19.90 | - - - Other | — | → |
| 1513.21 | - - Crude oil : | — | → |
| 1513.21.10 | - - - Palm kernel oil | — | → |
| 1513.21.90 | - - - Other | — | → |
| 1513.29 | - - Other : | — | → |
| 1513.29.11 | - - - - Solid fractions of unrefined palm kernel oil | — | → |
| 1513.29.12 | - - - - Solid fractions of unrefined babassu oil | — | → |
| 1513.29.13 | - - - - Other, of unrefined palm kernel oil (palm kernel olein) | — | → |
| 1513.29.14 | - - - - Other, of unrefined babassu oil | — | → |
| 1513.29.91 | - - - - Solid fractions of palm kernel oil | — | → |
| 1513.29.92 | - - - - Solid fractions of babassu oil | — | → |
| 1513.29.94 | - - - - Palm kernel olein, refined, bleached and deodorised (RBD) | — | → |
| 1513.29.95 | - - - - Palm kernel oil, refined, bleached and deodorised (RBD) | — | → |
| 1513.29.96 | - - - - Other, palm kernel oil | — | → |
| 1513.29.97 | - - - - Other, of babassu oil | — | → |
| 1514.11.00 | - - Crude oil | — | → |
| 1514.19 | - - Other : | — | → |
| 1514.19.10 | - - - Fractions of unrefined oil | — | → |
| 1514.19.20 | - - - Refined | — | → |
| 1514.19.90 | - - - Other | — | → |
| 1514.91.00 | - - Crude oil | — | → |
| 1514.99 | - - Other : | — | → |
| 1514.99.10 | - - - Fractions of unrefined oil | — | → |
| 1514.99.90 | - - - Other | — | → |
| 1515.11.00 | - - Crude oil | — | → |
| 1515.19.00 | - - Other | — | → |
| 1515.21.00 | - - Crude oil | — | → |
| 1515.29 | - - Other : | — | → |
| 1515.29.11 | - - - - Solid fractions | — | → |
| 1515.29.19 | - - - - Other | — | → |
| 1515.29.91 | - - - - Solid fractions | — | → |
| 1515.29.99 | - - - - Other | — | → |
| 1515.30 | - Castor oil and its fractions : | — | → |
| 1515.30.10 | - - Crude oil | — | → |
| 1515.30.90 | - - Other | — | → |
| 1515.50 | - Sesame oil and its fractions : | — | → |
| 1515.50.10 | - - Crude oil | — | → |
| 1515.50.20 | - - Fractions of unrefined oil | — | → |
| 1515.50.90 | - - Other | — | → |
| 1515.60.00 | - Microbial fats and oils and their fractions | — | → |
| 1515.90 | - Other : | — | → |
| 1515.90.11 | - - - Crude oil | — | → |
| 1515.90.12 | - - - Fractions of unrefined oil | — | → |
| 1515.90.19 | - - - Other | — | → |
| 1515.90.21 | - - - Crude oil | — | → |
| 1515.90.22 | - - - Fractions of unrefined oil | — | → |
| 1515.90.29 | - - - Other | — | → |
| 1515.90.31 | - - - Crude oil | — | → |
| 1515.90.32 | - - - Fractions of unrefined oil | — | → |
| 1515.90.39 | - - - Other | — | → |
| 1515.90.91 | - - - Crude oil | — | → |
| 1515.90.92 | - - - Fractions of unrefined oil | — | → |
| 1515.90.99 | - - - Other | — | → |
| 1516.10 | - Animal fats and oils and their fractions : | — | → |
| 1516.10.20 | - - Re-esterified | — | → |
| 1516.10.90 | - - Other | — | → |
| 1516.20 | - Vegetable fats and oils and their fractions : | — | → |
| 1516.20.11 | - - - Of soya beans | — | → |
| 1516.20.12 | - - - Of maize | — | → |
| 1516.20.14 | - - - Of coconuts | — | → |
| 1516.20.17 | - - - Of ground-nuts | — | → |
| 1516.20.18 | - - - Of linseed | — | → |
| 1516.20.19 | - - - Other | — | → |
| 1516.20.21 | - - - Of the fruit of the oil palm, crude | — | → |
| 1516.20.22 | - - - Of the fruit of the oil palm, other than crude | — | → |
| 1516.20.23 | - - - Of palm kernels, crude | — | → |
| 1516.20.24 | - - - Of palm kernels, refined, bleached and deodorised (RBD) | — | → |
| 1516.20.25 | - - - Of palm kernel olein, crude | — | → |
| 1516.20.26 | - - - Of palm kernel olein, refined, bleached and deodorised (RBD) | — | → |
| 1516.20.29 | - - - Other | — | → |
| 1516.20.31 | - - - Of ground-nuts; of coconuts; of soya beans | — | → |
| 1516.20.32 | - - - Of linseed | — | → |
| 1516.20.33 | - - - Of olives | — | → |
| 1516.20.34 | - - - Of fruit of the oil palm | — | → |
| 1516.20.35 | - - - Of palm kernels | — | → |
| 1516.20.39 | - - - Other | — | → |
| 1516.20.41 | - - - Of castor seeds (Opal wax) | — | → |
| 1516.20.42 | - - - Of coconuts | — | → |
| 1516.20.43 | - - - Of ground-nuts | — | → |
| 1516.20.44 | - - - Of linseed | — | → |
| 1516.20.45 | - - - Of olives | — | → |
| 1516.20.46 | - - - Of fruit of the oil palm | — | → |
| 1516.20.47 | - - - Of palm kernels | — | → |
| 1516.20.48 | - - - Of soya beans | — | → |
| 1516.20.49 | - - - Other | — | → |
| 1516.20.51 | - - - Of linseed | — | → |
| 1516.20.52 | - - - Of olives | — | → |
| 1516.20.53 | - - - Of soya beans | — | → |
| 1516.20.54 | - - - Of ground-nuts, of oil palm or coconuts | — | → |
| 1516.20.59 | - - - Other | — | → |
| 1516.20.61 | - - - Crude | — | → |
| 1516.20.62 | - - - Refined, bleached and deodorised (RBD) | — | → |
| 1516.20.69 | - - - Other | — | → |
| 1516.20.91 | - - - Palm stearin, with an iodine value exceeding 48 | — | → |
| 1516.20.92 | - - - Of linseed | — | → |
| 1516.20.93 | - - - Of olives | — | → |
| 1516.20.94 | - - - Of soya beans | — | → |
| 1516.20.96 | - - - Refined, bleached and deodorised (RBD) palm kernel stearin | — | → |
| 1516.20.98 | - - - Of ground-nuts, of oil palm or of coconuts | — | → |
| 1516.20.99 | - - - Other | — | → |
| 1516.30.00 | - Microbial fats and oils and their fractions : | — | → |
| 1516.30.00.100 | - - Hydrogenated, in flakes | — | → |
| 1516.30.00.900 | - - Other | — | → |
| 1517.10 | - Margarine, excluding liquid margarine : | — | → |
| 1517.10.10 | - - In airtight container for retail sale | — | → |
| 1517.10.90 | - - Other | — | → |
| 1517.90 | - Other : | — | → |
| 1517.90.10 | - - Imitation ghee | — | → |
| 1517.90.20 | - - Liquid margarine | — | → |
| 1517.90.30 | - - Of a kind used as mould release preparations | — | → |
| 1517.90.43 | - - - Shortening | — | → |
| 1517.90.44 | - - - Imitation lard | — | → |
| 1517.90.50 | - - Other solid mixtures or preparations of vegetable fats or oils or of their fractions | — | → |
| 1517.90.61 | - - - In which ground-nut oil predominates | — | → |
| 1517.90.62 | - - - In which crude palm oil predominates | — | → |
| 1517.90.63 | - - - In which other palm oil predominates, in packings of a net weight not exceeding 25 kg | — | → |
| 1517.90.64 | - - - In which other palm oil predominates, in packings of a net weight exceeding 25 kg | — | → |
| 1517.90.65 | - - - In which palm kernel oil predominates | — | → |
| 1517.90.66 | - - - In which palm kernel olein predominates | — | → |
| 1517.90.67 | - - - In which either soya-bean oil or coconut oil predominates | — | → |
| 1517.90.68 | - - - In which illipe nut oil predominates | — | → |
| 1517.90.69 | - - - Other | — | → |
| 1517.90.80 | - - Of mixtures or preparations of animal fats or oils or of their fractions | — | → |
| 1517.90.90 | - - Other | — | → |
| 1518.00.12 | - - Animal fats and oils | — | → |
| 1518.00.14 | - - Ground-nut, soya-bean, palm or coconut oil | — | → |
| 1518.00.15 | - - Linseed oil and its fractions | — | → |
| 1518.00.16 | - - Olive oil and its fractions | — | → |
| 1518.00.19 | - - Other | — | → |
| 1518.00.20 | - Inedible mixtures or preparations of animal fats or oils or of fractions of different animal fats or oils | — | → |
| 1518.00.32 | - - Of palm oil or palm kernel olein, neutralised, bleached and deodorised (NBD) or refined, bleached and deodorised (RBD) | — | → |
| 1518.00.33 | - - Of linseed | — | → |
| 1518.00.34 | - - Of olives | — | → |
| 1518.00.35 | - - Of ground-nuts | — | → |
| 1518.00.36 | - - Of soya beans or coconuts | — | → |
| 1518.00.37 | - - Of cotton seeds | — | → |
| 1518.00.38 | - - Of the fruit of the oil palm or of palm kernels, other | — | → |
| 1518.00.39 | - - Other | — | → |
| 1518.00.60 | - Inedible mixtures or preparations of animal fats or oils or of fractions thereof and vegetable fats or oils or fractions thereof | — | → |
| 1518.00.90 | - Other | — | → |
| 1520.00.10 | - Crude glycerol | — | → |
| 1520.00.90 | - Other | — | → |
| 1521.10.00 | - Vegetable waxes | — | → |
| 1521.90 | - Other : | — | → |
| 1521.90.10 | - - Beeswax and other insect waxes | — | → |
| 1521.90.20 | - - Spermaceti | — | → |
| 1522.00.10 | - Degras | — | → |
| 1522.00.90 | - Other | — | → |