1504 — Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
In the EU Combined Nomenclature this heading has 7 eight-digit codes, conventional duty from 0 to 10.9 %; 1 with a compound or specific duty. In the EAEU tariff, heading 1504 has 7 ten-digit codes, base import duty from 10 to 11 %.
Calculate duty and VAT
Enter the goods value — see the taxes at the border right away.
Customs value usually includes delivery to the border. Anti-dumping and preferences not included.
With freight, port, clearance and delivery. We email the calculation within 24 hours on working days.
This is the base rate. Your landed cost is a different number.
Duty, import VAT, freight, port charges and delivery — one figure per unit at your warehouse. So you know the total before customs does.
EU codes
| EU code | Description | EU rate |
|---|---|---|
| 1504 10 | Fish-liver oils and their fractions | |
| 1504 10 10 | Of a vitamin A content not exceeding 2500 International Units per gram | 3.8 % |
| 1504 10 91 | Of halibut | 0 % |
| 1504 10 99 | Other | 3,8 ( 42 ) |
| 1504 20 | Fats and oils and their fractions, of fish, other than liver oils | |
| 1504 20 10 | Solid fractions | 10.9 % |
| 1504 20 90 | Other | 0 % |
| 1504 30 | Fats and oils and their fractions, of marine mammals | |
| 1504 30 10 | Solid fractions | 10.9 % |
| 1504 30 90 | Other | 0 % |
EU Combined Nomenclature 2026, conventional rate for third countries · European Commission · rate for your country of origin: TARIC
EAEU codes (base rates)
| Code | HS 6 subheading | Supp. unit | Base rate |
|---|---|---|---|
| 1504 10 100 0 | Fish-liver oils and their fractions | — | 11 % |
| 1504 10 910 0 | Fish-liver oils and their fractions | — | 11 % |
| 1504 10 990 0 | Fish-liver oils and their fractions | — | 11 % |
| 1504 20 100 0 | Fats and oils and their fractions, of fish, other than liver oils | — | 10 % |
| 1504 20 900 0 | Fats and oils and their fractions, of fish, other than liver oils | — | 10 % |
| 1504 30 100 0 | Fats and oils and their fractions, of marine mammals | — | 11 % |
| 1504 30 900 0 | Fats and oils and their fractions, of marine mammals | — | 11 % |
EAEU Common Customs Tariff, chapter 15, updated 08.03.2026 · Eurasian Economic Commission
EAEU descriptions are published in Russian only — see the Russian page. RU
What the rate does not include
This is the base import duty. It excludes anti-dumping and other trade defence measures, preferential rates under trade agreements, import VAT and excise. Customs decides the code of a specific product — this directory is not a binding classification.