Rapeseed methyl ester (RME)
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 |
| 1514999010 | 23.9% | CN | US | 官方文档 |
| 3826001000 | 39.6% | CN | US | 官方文档 |
| 3826003000 | 41.5% | CN | US | 官方文档 |
| 1514999010 | 23.9% | CN | US | 官方文档 |
AI分析
🌱 Rapeseed Methyl Ester (RME) | Bio-Diesel & Ester Classification Guide
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Rapeseed Methyl Ester"?
Rapeseed Methyl Ester (RME), often referred to as Biodiesel (FAME), is a renewable fuel derived from the transesterification of rapeseed oil with methanol. In international trade, it is primarily classified under two distinct categories based on its chemical nature and intended use:
- Bio-Diesel Category (3826.00):
Treated as a biological fuel or chemical product. This is the most common classification for RME intended for direct use as fuel or as a blend component in diesel engines. - Derivative/Fraction Category (1514.91/1514.99):
Treated as a fraction or derivative of vegetable oil. This classification may apply if the RME is considered a further processed derivative of rapeseed oil rather than a standalone fuel product, or in specific chemical contexts.
⚠️ Key Distinction Point:
- If the RME is pure biodiesel (Fatty Acid Methyl Esters) intended for fuel → Classified under 3826.00.
- If the RME is considered a fractionated derivative of rapeseed oil without specific fuel certification → Classified under 1514.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
| HS Code | Product Description | Application Scenario | Basis for Classification |
|---|---|---|---|
3826.00.10.00 |
Biodiesel (Methyl Esters of Fatty Acids) | Pure biodiesel fuel, meeting EN 14214/ASTM standards | ✅ Biological Fuel Definition: Fits the material definition of biodiesel. |
3826.00.30.00 |
Biodiesel and Mixtures | Biodiesel blends, impure biodiesel, or mixtures with diesel | ✅ Biodiesel Definition: Fits the definition of "Biodiesel and mixtures thereof." |
1514.99.90.10 |
Methyl Esters of Rapeseed Oil (Derivative) | Rapeseed oil distillates/fractions, chemical derivatives | ✅ Oil Derivative: Considered a fraction/derivative of rapeseed oil; material class remains consistent. |
1514.91.90.10 |
Methyl Esters of Rapeseed Oil (Specific Derivative) | Specific rapeseed oil derivatives | ✅ Oil Derivative: Fits the characteristic of "Fraction/Derivative" of rapeseed oil. |
🔍 Key Reminder:
- Pure RME fuel should generally be declared under 3826.00 (Bio-diesel).
- If the product is declared as a chemical intermediate or oil derivative rather than a final fuel, 1514 codes may apply.
- Misclassification Risk: Declaring biodiesel (3826) as a simple oil derivative (1514) to avoid higher tariffs is a common audit trigger. Customs will inspect the chemical composition and declaration purpose.
💰 III. 2026 Latest Tariff Rate Detail (Including Surcharges & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current US Trade Policy (Section 301, 1225 Act, etc.)
🎯 1. 3826.00.10.00 —— Biodiesel (Methyl Esters)
| Item | Content |
|---|---|
| Base Tariff | 4.6% (ad valorem) |
| Section 301 Surcharge | +25.0% (Trade War Tariff) |
| Section 1225/Other Surcharge | +10.0% (Specific policy surcharge) |
| Total Tariff Rate | 39.6% |
| Tax Calculation | CIF Value × 39.6% |
| De Minimis Exemption | ❌ Not Applicable (High tariff goods are excluded) |
| Legal Basis Path | HTSUS:3826.00.10 → USITC Footnote 301 → Executive Order 1225 |
📌 Explanation:
- "Section 301 25%": The major tariff imposed on Chinese goods under the Trade Act of 1974.
- "10% Surcharge": Additional policy-specific surcharge (e.g., related to agricultural/chemical products or specific trade remedies).
- Total 39.6%: This is a high tariff rate. Importers must factor this into their cost structure.
🎯 2. 3826.00.30.00 —— Biodiesel and Mixtures
| Item | Content |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 1225/Other Surcharge | +10.0% |
| Total Tariff Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:3826.00.30 → USITC Footnote 301 → Executive Order 1225 |
📌 Note:
- This code is for mixtures or impure biodiesel.
- The base tariff is higher (6.5% vs 4.6%), leading to a higher total rate (41.5%).
- Ensure your product is pure biodiesel (FAME) to qualify for the lower 3826.00.10 rate if possible.
🎯 3. 1514.99.90.10 —— Rapeseed Oil Derivatives (Methyl Esters as Fractions)
| Item | Content |
|---|---|
| Base Tariff | 6.4% (ad valorem) |
| Section 301 Surcharge | +7.5% (Reduced/Adjusted Rate) |
| Section 1225/Other Surcharge | +10.0% |
| Total Tariff Rate | 23.9% |
| Tax Calculation | CIF Value × 23.9% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:1514.99.90 → USITC Footnote 301 |
📌 Explanation:
- Lower Total Rate (23.9%): If classified as a derivative/fraction of oil rather than biodiesel, the Section 301 surcharge is only 7.5% instead of 25%.
- Risk: This classification is controversial. Customs may reclassify pure RME as biodiesel (3826) if it meets fuel standards, leading to retroactive tax + penalties.
- Justification: Only use this if the product is not intended for direct fuel use or does not meet biodiesel standards.
🎯 4. 1514.91.90.10 —— Specific Rapeseed Oil Derivatives
| Item | Content |
|---|---|
| Base Tariff | 6.4% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 1225/Other Surcharge | +10.0% |
| Total Tariff Rate | 23.9% |
| Tax Calculation | CIF Value × 23.9% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:1514.91.90 → USITC Footnote 301 |
📌 Note:
- Same tariff rate as1514.99.90.10.
- Applies to specific rapeseed oil derivatives.
- Caution: Misuse of this code for standard biodiesel imports is a high-risk audit target.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must include: FAME content %, moisture %, glycerin content, flash point, density. |
| ✅ Safety Data Sheet (SDS) | ✔️ | Essential for hazardous material classification (usually non-hazardous if flash point >60°C). |
| ✅ Certificate of Analysis (CoA) | ✔️ | Third-party lab report proving composition (e.g., EN 14214 compliance). |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Rapeseed Methyl Ester (Biodiesel)" or "Methyl Esters of Rapeseed Oil." |
| ✅ Packing List | ✔️ | Specify net/gross weight, volume, and packaging type (tanker, drum, IBC). |
| ✅ Bill of Lading | ✔️ | Ensure HS Code matches invoice. |
| ✅ Origin Certificate | ✔️ | If claiming any preferential rate (though limited for US-China trade). |
✅ 2. Declaration Strategy (Key Mantra)
🔥 “Fuel is 3826, Derivative is 1514; Correct Code Saves 15%!”
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Pure RME Fuel (Meets EN 14214) | 3826.00.10.00 (39.6%) |
Misdeclare as 1514 (23.9%) → Audit Risk & Penalty |
| Biodiesel Blend (e.g., B20) | 3826.00.30.00 (41.5%) |
Declare as pure biodiesel → Misclassification |
| Chemical Intermediate RME (Not for fuel) | 1514.99.90.10 (23.9%) |
Declare as fuel → Unnecessary High Tax |
| Impure/Technical Grade RME | 3826.00.30.00 (41.5%) |
Declare as 1514 without justification → Rejection |
📌 Critical Tip:
- If you declare under 1514, you MUST prove the product is not suitable for direct use as fuel. Provide a Letter of Non-Use or technical data showing it fails fuel standards.
- If you declare under 3826, ensure the product meets biodiesel standards. Customs may request a CoA to verify.
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Biodiesel for Export | Provide end-use declaration. If re-exported, consider In-Bond procedures. |
| RME with High Glycerin | May be classified as waste or by-product → Different HS Code (3824 or 2309). |
| RME Blend | Declare based on the primary component. If >50% biodiesel, classify as biodiesel. |
| Small Samples | For lab samples, consider de minimis if value < $800, but high tariffs may still apply if declared properly. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (CN Origin) | Certification Requirement | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3826.00.10.00 |
39.6% | SDS, CoA, FCC (if applicable) | High tariffs due to Section 301. |
| 🇨🇳 China | 3826.00.10.00 |
4.6% | N/A (Domestic) | Low tariff, but strict environmental regulations. |
| 🇪🇺 EU | 3826.00.10.00 |
0% (if EN 14214) | EN 14214, REACH | No tariffs if certified biodiesel. |
| 🇬🇧 UK | 3826.00.10.00 |
0% | EN 14214 | Post-Brexit, similar to EU. |
| 🇯🇵 Japan | 3826.00.10.00 |
0% | JIS K 2390 | No tariffs for biofuels. |
📌 Conclusion:
- USA is the most expensive market due to 39.6% total tariff.
- EU, UK, Japan offer 0% tariffs for certified biodiesel, making them more attractive for RME exports.
- Cost-Benefit Analysis: If exporting to the US, consider supply chain adjustments or value-added processing to mitigate tariff impact.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring pure biodiesel as 1514 to save 15% in tariffs
👉 Consequence: Customs audit, reclassification to 3826, back taxes + penalties + interest.
❌ Error 2: Failing to provide CoA (Certificate of Analysis)
👉 Consequence: Customs cannot verify if it’s biodiesel or oil derivative → Delayed clearance or rejection.
❌ Error 3: Mixing different origins in one shipment
👉 Consequence: Difficulty in applying preferential tariffs or accurate duty calculation.
❌ Error 4: Using vague descriptions like "Vegetable Oil Derivative"
👉 Consequence: Customs assigns wrong HS Code, leading to underpayment or overpayment.
✅ Correct Practice:
"Rapeseed Methyl Ester (Biodiesel), FAME >99%, Flash Point >100°C, EN 14214 Compliant, HS 3826.00.10.00"
🎯 VII. Conclusion: Precise Classification, Save Costs, Ensure Smooth Clearance
🎯 Remember the Mantra:
🔹 "Fuel is 3826, Derivative is 1514; Correct Code Saves 15%!"
🔹 "HS Code Determines Duty, 15% Difference is Huge; Wrong Declaration Costs Thousands!"
📌 Pro Tip:
If your RME is originated from non-China countries (e.g., Brazil, Argentina, Malaysia), you may apply for preferential tariffs or exemptions.
Recommendation: Apply for Advance Ruling from US Customs (CBP) to confirm the correct HS Code before shipment.
📣 Immediate Action:
📞 Contact a Professional Customs Broker + Provide Product Specs + Apply for HS Code Advance Ruling
🚀 Ensure Smooth Clearance, Efficient Export, and Cost Optimization!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Cent of Your Cost Deserves Precise Calculation!
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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。