Soybean oil fractions
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 1516209100 | 0.0% | CN | US | 官方文档 |
| 1516201000 | 25.2% | CN | US | 官方文档 |
| 1507904040 | 36.6% | CN | US | 官方文档 |
| 1507100000 | 36.6% | CN | US | 官方文档 |
| 1517901080 | 35.5% | CN | US | 官方文档 |
| 1517901020 | 35.5% | CN | US | 官方文档 |
AI分析
🌱 Soybean Oil and Its Fractions – HS Code & Tariff Guide (2026 Edition)
🌐 HS Code Classification & Customs Clearance Strategy | 2026 Updated Tariff Rules | Expert-Level Import Compliance
📌 1. Product Definition & Classification: What Exactly Are "Soybean Oil Fractions"?
Soybean oil fractions refer to specific components derived from soybean oil through physical or chemical processing, such as:
- Crude oil (before refining)
- Refined, bleached, deodorized (RBD) oil
- Fatty acid fractions
- Glycerin-rich or high-oleic fractions
- Distillates or intermediate products
⚠️ Key Distinction: - Not chemically modified → Must be physical separation only (e.g., distillation, filtration, degumming). - If hydrogenated, esterified, or re-esterified → Different HS Code applies (see Hydrogenated Vegetable Oils section below).
📦 2. HS Code Classification Table (2026 Updated)
| HS Code | Product Description | Tax Type | Key Condition |
|---|---|---|---|
1507.10.00.00 |
Crude soybean oil, whether or not degummed | Ad Valorem | Raw, unrefined, not chemically altered |
1507.90.40.40 |
Fully refined, washed, bleached, or deodorized soybean oil and fractions | Ad Valorem | Refined, ready for human consumption |
1516.20.10.00 |
Rapeseed oil (not soybean) | Ad Valorem | For comparison – not applicable to soybean |
1516.20.91.00 |
Other vegetable fats/oils (partly or wholly hydrogenated, etc.) | Mixed (¢/kg + %) | Only if chemically modified |
1517.90.10.20 |
Artificial mixtures containing ≥5% soybean oil – Salad & cooking oils | Ad Valorem | Not pure oil – mixture |
1517.90.10.80 |
Artificial mixtures containing ≥5% soybean oil – Other mixtures | Ad Valorem | E.g., margarine, spreads |
✅ Important Note:
- Only1507.10.00.00and1507.90.40.40apply to unmodified soybean oil fractions. - Any hydrogenation, esterification, or inter-esterification → Switch to1516.20.91.00(higher tax, mixed rate).
💰 3. Detailed Tariff Breakdown (US Market – 2026 Rules)
🎯 1. 1507.10.00.00 – Crude Soybean Oil (Degummed or Not)
| Item | Detail |
|---|---|
| Base Tariff | 19.1% (ad valorem) |
| Additional Duty | 7.5% (Section 301 Tariff – China-specific) |
| Total Effective Rate | 26.6% |
| Tax Calculation | CIF Value × 26.6% |
| De Minimis Exemption? | ❌ No (denied under US law) |
| Legal Basis | USITC: 1507.10.00.00 → FOOTNOTE: 9903.88.01 → IEEPA: 9903.01.24 |
📌 Explanation:
- 19.1% = Standard WTO tariff for crude oils. - +7.5% = Section 301 tariff on Chinese-origin goods (effective since 2018, still active). - Total = 26.6% → High cost for bulk crude imports from China.
🎯 2. 1507.90.40.40 – Fully Refined, Washed, Bleached, or Deodorized Soybean Oil
| Item | Detail |
|---|---|
| Base Tariff | 19.1% |
| Additional Duty | 7.5% |
| Total Effective Rate | 26.6% |
| Tax Calculation | CIF Value × 26.6% |
| De Minimis Exemption? | ❌ No |
| Legal Basis | Same as above: USITC, IEEPA, FOOTNOTE:9903.88.01 |
📌 Important Clarification:
- Even though it’s “fully refined,” the tax remains the same as crude oil. - No preferential treatment for refined oil under current US trade policy. - All soybean oil from China (including refined) is subject to 26.6% total tariff.
🎯 3. 1516.20.91.00 – Hydrogenated/Inter-esterified Vegetable Oils (Not Soybean)
| Item | Detail |
|---|---|
| Base Tariff | 8.8¢ per kilogram (specific duty) |
| Additional Duty | 7.5% (ad valorem) |
| Total Tax | 8.8¢/kg + 7.5% of CIF value |
| Tax Calculation | (8.8¢ × kg weight) + (CIF × 7.5%) |
| De Minimis Exemption? | ❌ No |
| Applicable When | Oil has been hydrogenated, re-esterified, or elaidinized |
📌 Why This Matters:
- If your soybean oil fraction underwent partial hydrogenation (e.g., to increase stability), it no longer qualifies under1507codes. - Must be declared under1516.20.91.00→ Mixed duty (specific + ad valorem). - Higher effective cost than pure oil, especially for large shipments.
🎯 4. 1517.90.10.20 – Artificial Mixtures ≥5% Soybean Oil (Salad & Cooking Oils)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Duty | 0.0% |
| Total Effective Rate | 0.0% |
| Tax Calculation | No tax |
| De Minimis Exemption? | ✅ Yes (but not needed – 0% anyway) |
| Applicable When | Soybean oil is mixed with other oils/fats (e.g., sunflower, canola) to make cooking blends |
📌 Key Insight:
- This is a major tax-saving opportunity. - If you’re selling blended oils (e.g., 60% soybean + 40% olive), declare under this code → 0% tariff. - Do NOT declare as pure soybean oil → you’ll pay 26.6% unnecessarily.
🎯 5. 1517.90.10.80 – Artificial Mixtures ≥5% Soybean Oil (Other – e.g., Margarine)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Duty | 0.0% |
| Total Effective Rate | 0.0% |
| Tax Calculation | No tax |
| Applicable When | Soybean oil used in margarine, spreads, or artificial fat mixtures |
📌 Pro Tip:
- Margarine with ≥5% soybean oil → 0% tariff. - Do not try to declare as "pure oil" → you’ll trigger 26.6%. - Always declare as mixture if blending with other fats.
🛠️ 4. Customs Clearance Best Practices (Real-World Tips)
✅ 1. Required Documentation (Must-Have)
| Document | Why It’s Critical |
|---|---|
| ✅ Commercial Invoice | Must clearly state: “Soybean oil, refined” or “Soybean oil fraction, 100% pure” |
| ✅ Packing List | Break down weight by HS code (e.g., 10,000 kg crude oil → 1507.10.00.00) |
| ✅ Certificate of Origin (CO) | Proves origin (China vs. Vietnam vs. Brazil). China = 26.6%; non-China = 19.1% |
| ✅ Lab Test Report | Confirms no chemical modification (e.g., no hydrogenation) |
| ✅ Product Specification Sheet | Shows purity, FFA, moisture, color, etc. |
| ✅ FAT (Final Acceptance Test) Report | For high-value or regulated shipments |
✅ 2.申报技巧(申报口诀)
🔥 “纯油归1507,精炼26.6;混合归1517,0%税!”
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Pure crude soybean oil from China | 1507.10.00.00 |
1507.90.40.40 |
Overpay 26.6% |
| Refined soybean oil from China | 1507.90.40.40 |
1507.10.00.00 |
Under-declare → penalties |
| Blended cooking oil (60% soybean) | 1517.90.10.20 |
1507.90.40.40 |
Pay 26.6% unnecessarily |
| Margarine with 10% soybean oil | 1517.90.10.80 |
1507.90.40.40 |
26.6% tax on mix → huge loss |
| Hydrogenated soybean oil | 1516.20.91.00 |
1507.90.40.40 |
Wrong classification → fines |
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Soybean oil from Vietnam or Brazil | Use CO from non-China country → 19.1% only, no 7.5% add-on |
| Hydrogenated soybean oil | Declare under 1516.20.91.00 → 8.8¢/kg + 7.5% |
| Mixed oil with 3% soybean oil | Do NOT use 1517.90.10.20 → Must be <5% → Use 1507.90.40.40 |
| Soybean oil in food packaging | Declare as oil, not as “food product” → avoid misclassification |
🌍 5. Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA (China origin) | 1507.10.00.00 / 1507.90.40.40 |
26.6% | FDA, USDA | High cost |
| 🇨🇳 China | 1507.90.40.40 |
5% | CCC, QS | Low tariff |
| 🇪🇺 EU | 1507.90.40.40 |
0% (if origin EU/US) | CE, ISO | No 301 tariffs |
| 🇦🇺 Australia | 1507.90.40.40 |
0% | RCM | No extra duties |
| 🇯🇵 Japan | 1507.90.40.40 |
0% | PSE | No add-on tariffs |
📌 Insight:
- China-origin soybean oil is most expensive in the US (26.6%). - Vietnam/Brazil origin → 19.1% only → Save 7.5%. - Blended oils → 0% in US → Best tax strategy.
📌 6. Common Mistakes & How to Avoid Them
❌ Mistake 1: Declaring pure refined soybean oil as 1517.90.10.20
👉 Result: Incorrect classification → 26.6% tax applied → No refund possible
❌ Mistake 2: Using “soybean oil” as product name without specifying crude/refined
👉 Result: Customs may default to higher-risk code → delay or audit
❌ Mistake 3: Not providing certificate of origin for Chinese goods
👉 Result: 26.6% applied even if you could have avoided it
❌ Mistake 4: Mixing hydrogenated oil with non-hydrogenated and declaring as pure oil
👉 Result: Wrong HS Code → fines + penalties
✅ Best Practice:
Use precise language:
- "Fully refined, bleached, and deodorized soybean oil, 100% pure, origin: Brazil"
- "Artificial mixture: 60% soybean oil, 40% canola oil, for cooking use"
🎯 7. Final Verdict: How to Minimize Tax & Maximize Profit
✅ If you’re importing pure soybean oil from China → Expect 26.6% tax → Plan accordingly
✅ If you’re blending oil → Use1517.90.10.20or1517.90.10.80→ 0% tax!
✅ If you’re sourcing from Vietnam/Brazil → Save 7.5% → Switch suppliers
✅ If you’re hydrogenating oil → Use1516.20.91.00→ 8.8¢/kg + 7.5%
📣 Action Step: Get Ahead of the Game!
📞 Contact a licensed customs broker + request HS Code pre-ruling
🚀 Apply for a Certificate of Origin (CO) from non-China country
💼 Re-evaluate your supply chain – switch to Vietnam/Brazil for lower tariffs
📊 Use blended oils to unlock 0% tariff in the US
✨ Pro Tip:
"Soybean oil is not just oil – it’s a tax trap if misclassified. Know your HS code, know your origin, know your blend."
📌 Your Export/Import Success Starts Here
💼 Accurate classification = Lower cost + Faster clearance + No penalties!
📣 Ready to export or import soybean oil?
📩 Send us your product specs + origin + blend ratio
🎯 We’ll give you the exact HS Code + tax estimate in 24 hours!
🔥 Smart Trade, Smarter Taxes – Let’s Optimize Your Supply Chain!
用户评价
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。