1. This Chapter does not cover:
(a) Pig fat or poultry fat of heading 02.09;
(b) Cocoa butter, fat or oil (heading 18.04);
(c) Edible preparations containing by weight more than 15% of the products of
heading 04.05 (generally Chapter 21);
(d) Greaves (heading 23.01) or residues of headings 23.04 to 23.06;
(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap,
perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of
Section VI; or
(f) Factice derived from oils (heading 40.02).
2. Heading 15.09 does not apply to oils obtained from olives by solvent
extraction (heading 15.10).
3. Heading 15.18 does not cover fats or oils or their fractions, merely
denatured, which are to be classified in the heading appropriate to the
corresponding undenatured fats and oils and their fractions.
4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool
grease residues fall in heading 15.22.
1. For the purposes of subheadings 1514.11 and 1514.19, the expression "low
erucic acid rape or colza oil" means the fixed oil which has an erucic acid
content of less than 2% by weight.
Explanatory remarks to chapter 15
1. Importation and clearance shall be subject to the observance of Article 16 of
the Law on Foodstuffs and Beverages adopted in the year 1967 (1346).
2.The importation of products of subheading 15010000 is prohibited. (*)