税则表 预裁定 D 系列备忘录 贸易救济 PGA 要求 制裁制度

Heading 1511

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

2 subheadings

子目

解释性说明

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

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Crude oil See additional note 1(a) and (b) to this chapter. Crude palm oil decomposes more rapidly than other oils and consequently has a high free-fatty-acid content.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Solid fractions These subheadings cover palm stearin.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other These subheadings include: 1.  refined palm oil; 2.  the fluid fraction of palm oil obtained when the solid phase is separated off by cooling or by the use of organic solvents or surfactants. This fraction (palm olein), which may have a fatty-acid composition in some cases very similar to that of unfractionated palm oil, can normally be distinguished by comparing the relative proportions...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Chapter 15 Notes (4)
1. 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...
2. 2. Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).
3. 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. 4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22.

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