Statistical code Description Tariff rate Tariff rate (EPA) Unit
H.S. code 　 General Temporary WTO GSP LDC Singapore Mexico Malaysia Chile Ⅰ Ⅱ
15.01 　 　 　 　 　 　 　 　 　 　 　 　 　
1501.00 　 Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03 　 　 　 　 　 　 　 　 　 　 　
　 　 1 Pig fat 　 　 　 　 　 　 　 　 　 　 　
　 110 (1)Of an acid value exceeding 1.3 Free 　 (Free) 　 　 Free Free Free Free 　 KG
　 120 (2)Other 10 yen/kg 　 8.50 yen/kg 　 Free 　 　 　 　 　 KG
　 200 2 Other 7.5% 　 6.4% 　 Free 　 　 4.3% 5.6% 　 KG
15.02 　 　 　 　 　 　 　 　 　 　 　 　 　
1502.00 　 Fats of bovine animals, sheep or goats, other than those of heading 15.03 Free 　 (Free) 　 　 Free Free Free Free 　 　
　 　 - Beef tallow 　 　 　 　 　 　 　 　 　 　 　
　 011 -- For feeding purposes 　 　 　 　 　 　 　 　 　 　 KG
　 019 -- Other 　 　 　 　 　 　 　 　 　 　 KG
　 090 - Other 　 　 　 　 　 　 　 　 　 　 KG
15.03 　 　 　 　 　 　 　 　 　 　 　 　 　
1503.00 000 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared 5% 　 4.3% 　 Free 　 　 Free Free 　 KG
15.04 　 Fats and oils and their fractionsm of fish or marine mammals, whether or not refined, but not chemically modified 　 　 　 　 　 　 Free 　 　 　 　
1504.10 000 Fish-liver oils and their fractions 10% 　 3.5% 　 Free 　 　 2.3% 　 　 KG
1504.20 000 Fats and oils and fractinos, of fish, other than liver oils 10% or 6 yen/kg, whichever is the greater 　 7% or 4.20 yen/kg, whichever is the greater 　 Free 　 　 5.7% or 3.44 yen/kg, whichever is the greater  Free 　 KG
1504.30 　 Fats and oils and their fractions, of marine mammals 　 　 　 　 　 　 　 　 　 　 　
　 010 1 Whale oil Free 　 (Free) 　 　 Free 　 Free Free 　 KG
　 090 2 Other 10% 　 3.5% 　 Free 　 　 2.3% 2.9% 　 KG
15.05 　 　 　 　 　 　 　 　 　 　 　 　 　
1505.00 　 Wool grease and fatty substances derived therefrom (including lanolin) 　 　 　 　 　 　 　 Free Free 　 　
　 100 1 Wool grease crude 2% 　 1.2% Free 　 　 　 　 　 　 KG
　 200 2 Other 5% 　 3% 　 Free 　 　 　 　 　 KG
15.06 　 　 　 　 　 　 　 　 　 　 　 　 　
1506.00 000 Other animal fats and oils and their fractions, whether or not refind, but not chemically modified 7.5% 　 6.4% 　 Free 　 　 4.3% 5.6% 　 KG
15.07 　 Soya-bean oil and its fractions, whether or not refined, but not chemically modified 　 　 　 　 　 　 　 　 　 　 　
1507.10 　 Crude oil, whether or not degummed 　 　 　 　 　 　 　 　 　 　 　
　 100 1 Of an acid value exceeding 0.6 17 yen/kg 　 10.90 yen/kg  　 Free 　 　 　 　 　 KG
　 200 2 Other 20.70 yen/kg 　 13.20 yen/kg 　 Free 　 　 　 　 　 KG
1507.90 000 Other 20.70 yen/kg 　 13.20 yen/kg 　 Free 　 　 　 　 　 KG
15.08 　 Ground-nuts oil and its fractions, whether or not refined, but not chemically modified 　 　 　 　 　 　 　 　 　 　 　
1508.10 　 Crude oil 　 　 　 　 　 　 　 　 　 　 　
　 100 1 Of an acid value exceeding 0.6 17 yen/kg 　 8.50 yen/kg 　 Free 　 　 　 　 　 KG
　 200 2 Other 20.70 yen/kg 　 10.40 yen/kg 　 Free 　 　 　 　 　 KG
1508.90 000 Other 20.70 yen/kg 　 10.40 yen/kg 　 Free 　 　 　 　 　 KG
15.09 　 Olieve oil and its fractions, whether or not refined, but not chemically modified 　 　 　 　 　 Free Free Free Free 　 　
1509.10 000 Virgin Free 　 (Free) 　 　 　 　 　 　 　 KG
1509.90 000 Other Free 　 (Free) 　 　 　 　 　 　 　 KG
15.10 　 　 　 　 　 　 　 　 　 　 　 　 　
1510.00 000 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 Free 　 (Free) 　 　 Free Free Free Free 　 KG
15.11 　 Palm oil and its fractions, whether or not refined, but not chemically modified 　 　 　 　 　 　 　 Free Free 　 　
1511.10 000 Crude oil 7% 　 3.5% Free 　 　 　 　 　 　 KG
1511.90 　 Other 　 　 　 　 　 　 　 　 　 　 　
　 010 1 Palm stearin 4% 　 2.5% Free 　 　 　 　 　 　 KG
　 090 2 Other 7% 　 3.5% Free 　 　 　 　 　 　 KG
15.12 　 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified 　 　 　 　 　 　 　 　 　 　 　
　 　 Sunflower-seed or safflower oil and fractions thereof 　 　 　 　 　 　 　 　 　 　 　
1512.11 　 Crude oil 　 　 　 　 　 　 　 　 　 　 　
　 　 1 Of an acid value exceeding 0.6 17 yen/kg 　 8.50 yen/kg 　 Free 　 　 　 　 　 　
　 110 - Sunflower-seed　oil 　 　 　 　 　 　 5.31 yen/kg 　 　 　 KG
　 210 - Safflower oil 　 　 　 　 　 　 4.25 yen/kg 　 　 　 KG
　 　 2 Other 20.70 yen/kg 　 10.40 yen/kg 　 Free 　 　 　 　 　 　
　 120 - Sunflower-seed oil 　 　 　 　 　 　 6.5 yen/kg 　 　 　 KG
　 220 - Safflower oil 　 　 　 　 　 　 5.2 yen/kg 　 　 　 KG
1512.19 　 Other 20.70 yen/kg 　 10.40 yen/kg 　 Free 　 　 　 　 　 　
　 010 - Sunflower-seed oil and its fractions 　 　 　 　 　 　 6.5 yen/kg 　 　 　 KG
　 090 - Safflower oil and its fractions 　 　 　 　 　 　 5.2 yen/kg 　 　 　 KG
　 　 Cotton seed oil and its fractions 　 　 　 　 　 　 　 　 　 　 　
1512.21 　 Crude oil, whether or not gossypol has been removed 17 yen/kg 　 　 　 Free 　 　 　 　 　 　
　 010 - Used for the manufacture of canned fish or shellfish for export 　 　 Exemption 　 　 　 　 Free Free 　 KG
　 090 - Other 　 　 8.50 yen/kg 　 　 　 　 　 　 　 KG
1512.29 　 Other 17 yen/kg 　 　 　 Free 　 　 　 　 　 　
　 010 - Used for the manufacture of canned fish or shellfish for export 　 　 Exemption 　 　 　 　 Free Free 　 KG
　 090 - Other 　 　 8.50 yen/kg 　 　 　 　 　 　 　 KG
15.13 　 Coconut (copra), palm kernel or babassu oil and fractions thereof, wheter or not refined, but not chemically modified 　 　 　 　 　 　 　 Free Free 　 　
　 　 Coconut (copra) oil and its fractions 　 　 　 　 　 　 　 　 　 　 　
1513.11 000 Crude oil 7% or 7 yen/kg, whichever is the greater 　 4.5% or 5 yen/kg, whichever is the greater Free 　 　 　 　 　 　 KG
1513.19 000 Other 7% or 7 yen/kg, whichever is the greater 　 4.5% or 5 yen/kg, whichever is the greater Free 　 　 　 　 　 　 KG
　 　 Palm kernel or babassu oil and fractions thereof 　 　 　 　 　 　 　 　 　 　 　
1513.21 　 Crude oil 　 　 　 　 　 　 　 　 　 　 　
　 100 1 Palm kernel oil 7% 　 4% Free 　 　 　 　 　 　 KG
　 　 2 Babassu oil 　 　 　 　 　 Free Free 　 　 　 　
　 210 (1)Of an acid value exceeding 0.6 17 yen/kg 　 Free 　 Free 　 　 　 　 　 KG
　 220 (2)Other 20.70 yen/kg 　 Free 　 Free 　 　 　 　 　 KG
1513.29 　 Other 　 　 　 　 　 　 　 　 　 　 　
　 100 1 Palm kernel oil and its fractions 7% 　 4% Free 　 　 　 　 　 　 KG
　 200 2 Babassu oil and its fractions 20.70 yen/kg 　 Free 　 Free Free Free 　 　 　 KG
15.14 　 Rape, colza or mustard oil and fractions thereof, wheter or not refined, but not chemically modified 　 　 　 　 　 　 　 　 　 　 　
　 　 Low eruic acid rape or colza oil and its fractions 　 　 　 　 　 　 　 　 　 　 　
1514.11 　 Crude oil 　 　 　 　 　 　 　 　 　 　 　
　 100 1 Of an acid value exceeding 0.6 17 yen/kg 　 10.90 yen/kg  　 Free 　 　 　 　 　 KG
　 200 2 Other 20.70 yen/kg 　 13.20 yen/kg 　 Free 　 　 　 　 　 KG
1514.19 000 Other 20.70 yen/kg 　 13.20 yen/kg 　 Free 　 　 　 　 　 KG
　 　 Other 　 　 　 　 　 　 　 　 　 　 　
1514.91 　 Crude oil 　 　 　 　 　 　 　 　 　 　 　
　 100 1 Of an acid value exceeding 0.6 17 yen/kg 　 10.90 yen/kg  　 Free 　 　 　 　 　 KG
　 200 2 Other 20.70 yen/kg 　 13.20 yen/kg 　 Free 　 　 　 　 　 KG
1514.99 000 Other 20.70 yen/kg 　 13.20 yen/kg 　 Free 　 　 　 　 　 KG
15.15 　 Other fixed vegatable fats and oils (including jojoba oil) and their fractions, wheter or not refined, but not chemically modified 　 　 　 　 　 　 　 　 　 　 　
　 　 Linseed oil and its fractions 　 　 　 　 　 　 　 　 　 　 　
1515.11 000 Crude oil 10% or 11 yen/kg, whichever is the greater 　 5% or 5.50 yen/kg, whichever is the greater 　 Free 　 　 　 　 　 KG
1515.19 000 Other 10% or 11 yen/kg, whichever is the greater 　 5% or 5.50 yen/kg, whichever is the greater 　 Free 　 　 　 　 　 KG
　 　 Maize (corn) oil and its fractions 　 　 　 　 　 　 　 　 　 　 　
1515.21 　 Crude oil 　 　 　 　 　 　 　 　 　 　 　
　 100 1 Of an acid value exceeding 0.6 10 yen/kg 　 5 yen/kg 　 Free 　 　 　 　 　 KG
　 200 2 Other 20.70 yen/kg 　 10.40 yen/kg 　 Free 　 　 　 　 　 KG
1515.29 000 Other 20.70 yen/kg 　 10.40 yen/kg 　 Free 　 　 　 　 　 KG
1515.30 000 Castor oil and its fractions 7% 　 4.5% Free 　 　 　 Free Free 　 KG
1515.50 　 Sesame oil and its fractions 　 　 　 　 　 　 　 　 　 　 　
　 100 1 Of an acid value exceeding 0.6 17 yen/kg 　 8.50 yen/kg 　 Free 　 5.31 yen/kg 　 　 　 KG
　 200 2 Other 20.70 yen/kg 　 10.40 yen/kg 　 Free 　 6.5 yen/kg 　 　 　 KG
1515.90 　 Other 　 　 　 　 　 　 　 　 　 　 　
　 　 1 oiticica oil and its fractions, tung oil and its fractions Free 　 　 　 　 Free Free Free Free 　 　
　 110 - Tung oil and its fractions 　 　 (Free) 　 　 　 　 　 　 　 KG
　 190 - Other 　 　 (Free) 　 　 　 　 　 　 　 KG
　 　 2 Camellia oil, Urushi wax and Haze wax and their fractions 5% 　 　 　 Free 　 　 Free Free 　 　
　 200 - Camellia oil and its fractions 　 　 Free 　 　 Free Free 　 　 　 KG
　 300 - Urushi wax and Haze wax and their fractions 　 　 4% 　 　 　 　 　 　 　 KG
　 600 3 Jojoba oil and its fractions 7.5% 　 Free 　 Free Free Free Free Free 　 KG
　 　 4 Other 　 　 　 　 　 　 　 　 　 　 　
　 　 (1)Of an acid value exceeding 0.6 17 yen/kg 　 8.50 yen/kg 　 Free 　 　 　 　 　 　
　 410 - Rice bran oil and its fractions 　 　 　 4.20 yen/kg 　 　 　 　 　 　 KG
　 510 - Other 　 　 　 　 　 　 　 　 　 　 KG
　 　 (2)Other 20.70 yen/kg 　 10.40 yen/kg 　 Free 　 　 　 　 　 　
　 420 - Rice bran oil and its fractions 　 　 　 　 　 　 　 　 　 　 KG
　 520 - Other 　 　 　 　 　 　 6.5 yen/kg 　 　 　 KG
15.16 　 Animal or vegetable fats and oil and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, wheter or not refined, but not prepared 　 　 　 　 　 　 　 Free Free 　 　
1516.10 000 Animal fats and oils and their fractions 4% 　 (4%) Free 　 　 　 　 　 　 KG
1516.20 　 Vegetable fats and oils and their fractions 4% 　 3.5% Free 　 　 　 　 　 　 　
　 010 - Hydrogenated caster oil 　 　 　 　 　 　 　 　 　 　 KG
　 090 - Other 　 　 　 　 　 　 　 　 　 　 KG
15.17 　 Margarine, edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16 　 　 　 　 　 　 　 　 　 　 　
1517.10 000 Margarine, excluding liquid margarine 35% 　 29.8% 　 Free 　 　 28.0% 　 　 KG
1517.90 　 Other 　 　 　 　 　 　 　 　 　 　 　
　 　 1 MIxtures of animal fats and oil and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, wheter or not refined, but not further prepared, not otherwise prepared 　 　 　 　 　 　 　 　 　 　 　
　 110 (1)Partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised 4% 　 (4%) Free 　 　 　 Free Free 　 KG
　 190 (2)Other 7.5% 　 6.4% 　 Free 　 　 4.3% 5.3% 　 KG
　 　 2 MIxtures of vegetable fats and oil and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, wheter or not refined, but not further prepared, not otherwise prepared 　 　 　 　 　 　 　 　 　 　 　
　 210 (1)Partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised 4% 　 3.5% Free 　 　 　 Free Free 　 KG
　 290 (2)Other 20.70 yen/kg 　 13.20 yen/kg 　 Free 　 　 　 　 　 KG
　 300 3 Oils of a kind used as mould release 4.8% 　 2.9% 　 Free 　 　 1.9% 2.5% 　 KG
　 400 4 Shortening 15% 　 12.8% 　 Free 　 　 　 　 　 KG
　 900 5 Other 25% 　 21.3% 　 Free 　 　 　 　 　 KG
15.18 　 　 　 　 　 　 　 　 　 　 　 　 　
1518.00 000 Animal or vegetable 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 or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included 4% 　 2.5% Free 　 　 　 Free Free 　 KG
15.20 　 　 　 　 　 　 　 　 　 　 　 　 　
1520.00 　 Glycerol, crude, glycerol waters and glycerol lyes 5% 　 (5%) Free 　 　 　 Free Free 　 　
　 010 - Glycerol 　 　 　 　 　 　 　 　 　 　 KG
　 090 - Other 　 　 　 　 　 　 　 　 　 　 KG
15.21 　 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refind or coloured 　 　 　 　 　 　 　 　 　 　 　
1521.10 　 Vegetable waxes Free 　 　 　 　 Free Free Free Free 　 　
　 010 - Carunauba wax 　 　 (Free) 　 　 　 　 　 　 　 KG
　 090 - Other 　 　 (Free) 　 　 　 　 　 　 　 KG
1521.90 　 Other 　 　 　 　 　 　 　 　 　 　 　
　 　 1 Beeswax or spermaceti 15% 　 　 　 　 　 　 　 　 　 　
　 010 - Beeswax 　 　 12.8% 6.4% Free 　 　 　 　 　 KG
　 091 - Spermaceti 　 　 5.3% Free 　 　 　 Free Free 　 KG
　 099 2 Other 7.5% 　 4.5% Free 　 　 　 Free Free 　 KG
15.22 　 　 　 　 　 　 　 　 　 　 　 　 　
1522.00 　 Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes 　 　 　 　 　 　 　 Free Free 　 　
　 100 1 Degras 7.5% 　 4.5% 　 Free 　 　 　 　 　 KG
　 200 2 Other Free 　 (Free) 　 　 Free Free 　 　 　 KG