Rapeseed
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 1514919010 | 23.9% | CN | US | 官方文档 |
| 1514911000 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🌾 Rapeseed, Colza, or Mustard Oil (Crude, Not Chemically Modified)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition and Classification: What Exactly is "Rapeseed Oil"?
Rapeseed oil, also known as colza oil or mustard oil in various regions, is a vegetable oil derived from the seeds of the Brassica genus plants. In international trade, specifically when dealing with crude oils that have not been chemically modified, the classification hinges on two critical factors: 1. Refinement Status: Is it crude (unrefined) or refined? 2. Intended End-Use: Is it for general food/industrial use, or specifically for manufacturing rubber substitutes or lubricating oils?
⚠️ Key Distinction Point:
- If the oil is crude (unrefined) and has no specific restricted industrial use declared at entry → It falls under the general residual category for crude rapeseed/colza oil.
- If the oil is crude but specifically imported for the manufacture of rubber substitutes or lubricating oil → It qualifies for a specific sub-heading designed for industrial raw materials.
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
Based on the provided data, there are two distinct HS Codes for crude, unchemically modified rapeseed/colza oil. Both share the same tax rate but differ in specificity of use.
| HS Code | Product Description | Applicable Scenario | Key Condition |
|---|---|---|---|
1514.91.90.10 |
Rapeseed, colza, or mustard oil, crude, unrefined, not chemically modified: Other (General) | General crude oil import for food processing, biodiesel feedstock, or unspecified industrial uses. | No specific end-use restriction declared for rubber/lubricant manufacturing. |
1514.91.10.00 |
Rapeseed, colza, or mustard oil, crude, unrefined, not chemically modified: Imported to be used in the manufacture of rubber substitutes or lubricating oil | Industrial procurement specifically for creating synthetic rubber alternatives or high-grade lubricants. | Must be declared for the specific purpose of manufacturing rubber substitutes or lubricating oil. |
🔍 Critical Reminder:
- Both codes apply ONLY to CRUDE oil.
- If the oil is refined, it does NOT fall under these codes (it would fall under1514.91.90.90or similar refined categories, which are not included in the current data set).
- If the oil is chemically modified (e.g., esterified), it is excluded from this section entirely.
💰 III. 2026 Latest Tariff Rate Details (Comprehensive Breakdown)
✅ Applicable Market: Based on the format and tax structure provided.
✅ Product Origin: Rapeseed/Colza/Mustard Oil (Crude, Unrefined).
✅ Status: Not Chemically Modified.
🎯 1. 1514.91.90.10 —— Crude Rapeseed/Colza Oil (General/Other)
| Item | Content |
|---|---|
| Basic Tariff Rate | 0.0% |
| Additional Tariff Rate | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Detail | Basic Tariff: 0.0%, Additional Tariff: 0.0% |
| Calculation Basis | CIF Value × 0% = $0.00 Duty |
| Exemption Eligibility | N/A (Rate is already zero) |
| Legal Path | HTS 1514.91.90.10 |
📌 Explanation:
- This code represents the "catch-all" for crude rapeseed oil that doesn't fit the specific industrial manufacturing category of1514.91.10.00.
- With a total tax rate of 0%, this is a highly favorable classification for general importers.
🎯 2. 1514.91.10.00 —— Crude Rapeseed Oil (For Rubber/Lubricant Manufacture)
| Item | Content |
|---|---|
| Basic Tariff Rate | 0.0% |
| Additional Tariff Rate | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Detail | Basic Tariff: 0.0%, Additional Tariff: 0.0% |
| Calculation Basis | CIF Value × 0% = $0.00 Duty |
| Exemption Eligibility | N/A (Rate is already zero) |
| Legal Path | HTS 1514.91.10.00 |
📌 Explanation:
- This specific sub-heading encourages the import of raw materials for key domestic industries (rubber and lubricants).
- Despite the specific end-use requirement, the duty remains 0%, matching the general crude oil rate in this dataset.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Explanation |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Crude Rapeseed Oil" or "Unrefined Colza Oil". Avoid vague terms like "Vegetable Oil". |
| ✅ Bill of Lading / Air Waybill | ✔️ | Must match the HS Code selected (1514.91.90.10 vs 1514.91.10.00). |
| ✅ Certificate of Analysis (CoA) | ✔️ | Crucial to prove the oil is UNREFINED and NOT CHEMICALLY MODIFIED. Refined oil will be misclassified. |
| ✅ Statement of End-Use | ✔️ | Critical for 1514.91.10.00. If choosing this code, you must provide a declaration that the oil is imported specifically for manufacturing rubber substitutes or lubricating oil. |
| ✅ Packing List | ✔️ | Detailing net/gross weight and packaging type. |
✅ 2. Declaration Strategy (Key Mnemonics)
🔥 “CRUDE is Key, REFINED is Different, END-USE Matters for .10”
| Scenario | Correct HS Code | Wrong Practice | Consequence |
|---|---|---|---|
| Unrefined oil, no specific industrial plan | 1514.91.90.10 |
Declaring as 1514.91.10.00 without proof of end-use |
Customs Audit/Rejection or requirement to amend to .90.10 |
| Unrefined oil, for lubricant factory | 1514.91.10.00 |
Declaring as general crude (.90.10) |
Missed Compliance: While tax is same (0%), specific tracking requirements may apply for industrial goods. |
| REFINED oil | NOT LISTED | Using 1514.91.10.00 or 1514.91.90.10 |
Major Misclassification: Refine oil belongs to different sub-headings (e.g., 1514.91.90.90 or similar). High Risk of Penalty. |
| Chemically Modified oil | NOT LISTED | Using these codes | Major Misclassification: Chemically modified oils are excluded from Section 15 Chapter 15 Heading 15.14. |
✅ 3. Special Situations Handling
| Situation | Handling Advice |
|---|---|
| Blended Oils | If mixed with other vegetable oils (e.g., soybean), classification may change to heading 15.17 or 15.15. Ensure 100% Rapeseed/Colza content for 1514. |
| Fractional Imports | The title mentions "fractions thereof". Ensure the fraction (e.g., olein/steatin) is still considered part of the crude oil category if unrefined. |
| Proof of Non-Modification | Provide lab reports confirming absence of esterification, hydrogenation, or other chemical modifications. Physical refinement (bleaching, deodorizing) might push it out of "Crude". |
🌍 V. Global Market Comparison (2026 Latest)
| Region | Recommended HS Code | Tariff | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 1514.91.90.10 / 1514.91.10.00 |
0% | FDA Registration, FSVP Compliance | Duty Free. Strict USDA/FDA rules on food safety and contaminants (erucic acid). |
| 🇪🇺 EU | 1514.91 |
0% | REACH, EFSA Standards | EU has specific limits on erucic acid. Ensure compliance with import quality standards. |
| 🇨🇳 China | 1514.91.90 |
Varies | GB Standards | Check current MFN rates; often low but subject to quota or dynamic adjustments. |
| 🇮🇳 India | 1514.91 |
High (Basic + Social Welfare Surcharge) | BIS Certification | India often imposes high anti-dumping or safeguard duties on vegetable oils. |
📌 Conclusion:
- In the context of the provided data (likely US or a similar free-trade framework), the duty is 0% for both codes.
- The real challenge is not duty, but compliance: Proving the oil is crude and unmodified.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Classifying Refined Rapeseed Oil under 1514.91.10.00
👉 Consequence: The HS Code explicitly states "Crude oil". Refined oil is chemically or physically treated beyond the crude state. Misclassification leads to severe penalties and back-duty claims.
❌ Error 2: Using Code 1514.91.10.00 without Proof of End-Use
👉 Consequence: Customs may reject the specific sub-heading if you cannot demonstrate the import is for "rubber substitutes or lubricating oil". You may be forced to reclassify to 1514.91.90.10.
❌ Error 3: Ignoring "Chemically Modified" Status
👉 Consequence: If the oil is hydrogenated or interesterified, it is excluded from Heading 15.14 entirely. It may fall under Heading 15.17 or 38.23. Using 1514 codes for modified oil is a fundamental legal error.
❌ Error 4: Vague Description on Invoice ("Vegetable Oil")
👉 Consequence: Customs brokers will ask for clarification, causing delays. Specificity ("Crude Rapeseed Oil, Unrefined") speeds up clearance.
✅ Correct Practice:
"Crude Unrefined Rapeseed Oil, Not Chemically Modified. Intended for [General Use / Lubricant Manufacturing]. CoA attached confirming no chemical modification."
🎯 VII. Conclusion: Precision in Classification, Zero Duty, Maximum Compliance
🎯 Remember the Mantra:
🔹 “CRUDE only, REFINED no, MODIFIED never.”
🔹 “Use .10 for Rubber/Lube, .90 for Rest, Both are Zero Percent!”
🔹 “Document the End-Use if choosing Subheading .10, Avoid Audit Traps.”
📌 Pro Tip:
- If your oil is refined, do NOT use the codes above. Consult a customs broker for refined oil HS codes (likely 1514.91.90.90 or similar).
- Keep Certificates of Analysis ready to prove "Crude" status. Customs officers often request lab tests to verify that bleaching or deodorizing hasn't occurred.
- For
1514.91.10.00, maintain records proving the oil was indeed used for rubber/lubricant manufacturing to satisfy potential post-entry audits.
📣 Immediate Action:
📞 Verify Refinement Status: Is it truly crude?
📞 Define End-Use: Are you making rubber/lubricants?
📞 Select Code:1514.91.10.00(if specific use) or1514.91.90.10(if general).
🚀 Clear Customs Efficiently with 0% Duty and Full Compliance!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every gram of crude oil deserves precise tariff engineering!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。