Mexican General Tax on Imports and Exports. Commodity nomenclature and customs tariff
SECTION III
FATS AND OILS OF ANIMAL OR VEGETABLE ORIGIN AND THEIR PRODUCTS OF CLEANING; READY FOOD FATS; WAXES OF ANIMAL OR PLANT ORIGIN
GROUP 15
FATS AND OILS OF ANIMAL OR VEGETABLE ORIGIN AND THEIR PRODUCTS OF CLEANING; READY FOOD FATS; WAXES OF ANIMAL OR PLANT ORIGIN
Note:
1. This group does not include:
a) pork fat or poultry fat (heading 02.09);
b) cocoa butter, cocoa fat (commodity item 18.04);
c) prepared food products containing more than 15 wt.% of products of heading 04.05 (mainly group 21);
d) cracklings (heading 23.01) or waste specified in headings 23.04-23.06;
e) fatty acids, prepared waxes, medicines, paints, varnishes, soaps, perfumes, cosmetics or toilet preparations, sulfonated oils or other goods of Section VI; or
e) factis obtained from oils (heading 40.02).
2. Heading 15.09 does not cover oils obtained from olives by extraction with a solvent (heading 15.10).
3. Heading 15.18 does not cover fats or oils or their fractions, denatured only in the usual manner, to be classified in the headings corresponding to similar undenatured fats, oils and their fractions.
4. Soap stocks, oil mixture and fat residues, stearic pitch, glycerin pitch and fat residues are included in heading 15.22.
Note to subheadings:
1. In subheadings 1514.11 and 1514.19, the term «rapeseed oil (from rapeseed or colza) with a low content of erucic acid» means a fixed oil containing less than 2% by weight of erucic acid.
| Code | Description | Description | Unit | Quota (duty) | ||
| import | export | |||||
| 15.01 | Grasa de cerdo (incluida la manteca de cerdo) y grasa de ave, excepto las de las partidas 02.09 ó 15.03. | Pork fat (including lard) and poultry fat, except fat of heading 02.09 or 15.03. | ||||
| 1501.10 | — | Manteca de cerdo. | Lard. | |||
| 1501.10.01 | Manteca de cerdo. | Lard. | Kg | 15 | Ex. | |
| 1501.20 | — | Las demás grasas de cerdo. | Other pork fat. | |||
| 1501.20.01 | Las demás grasas de cerdo. | Other pork fat. | Kg | 15 | Ex. | |
| 1501.90 | — | Las demás. | Other. | |||
| 1501.90.99 | Las demás. | Other. | Kg | 15 | Ex. | |
| 15.02 | Grasa de animales de las especies bovina, ovina o caprina, excepto las dela partida 15.03. | Fat of cattle, sheep or goats, other than fat of heading 1503. | ||||
| 1502.10 | — | Sebo. | Rendered fat. | |||
| 1502.10.01 | Sebo. | Rendered fat. | Kg | 10 | Ex. | |
| 1502.90 | — | Las demás. | Other. | |||
| 1502.90.99 | Las demás. | Other. | Kg | 10 | Ex. | |
| 15.03 | Estearina solar, aceite de manteca de cerdo, oleoestearina, oleomargarina y aceite de sebo, sin emulsionar, mezclar ni preparar de otro modo. | Lard stearin, lard oil, oleostearin, oleo oil and animal oil, not emulsified or mixed or otherwise prepared. | ||||
| 1503.00 | — | Estearina solar, aceite de manteca de cerdo, oleoestearina, oleomargarina y aceite de sebo, sin emulsionar, mezclar ni preparar de otro modo. | Lard stearin, lard oil, oleostearin, oleo oil and animal oil, not emulsified or mixed or otherwise prepared. | |||
| 1503.00.02 | Estearina solar, aceite de manteca de cerdo, oleoestearina, oleomargarina y aceite de sebo, sin emulsionar, mezclar ni preparar de otro modo. | Lard stearin, lard oil, oleostearin, oleo oil and animal oil, not emulsified or mixed or otherwise prepared. | Kg | 10 | Ex. | |
| 15.04 | Grasas y aceites, y sus fracciones, depescado o de mamíferos marinos, incluso refinados, pero sin modificar químicamente. | Fats, oils and their fractions, from fish or marine mammals, whether unrefined or refined, but without changing the chemical composition. | ||||
| 1504.10 | — | Aceites de hígado de pescado y susfracciones. | Fish liver oils and their fractions. | |||
| 1504.10.01 | De bacalao. | From cod. | Kg | Ex. | Ex. | |
| 1504.10.99 | Los demás. | Other. | Kg | 10 | Ex. | |
| 1504.20 | — | Grasas y aceites de pescado y sus fracciones, excepto los aceites de hígado. | Fats and oils from fish and their fractions, except liver fat. | |||
| 1504.20.02 | Grasas y aceites de pescado y sus fracciones, excepto los aceites de hígado. | Fats and oils from fish and their fractions, except liver fat. | Kg | 10 | Ex. | |
| 1504.30 | — | Grasas y aceites de mamíferos marinos y sus fracciones. | Fats and oils of marine mammals and their fractions. | |||
| 1504.30.01 | Grasas y aceites de mamíferos marinos y sus fracciones. | Fats and oils of marine mammals and their fractions. | Kg | 10 | Ex. | |
| 15.05 | Grasa de lana y sustancias grasas derivadas, incluida la lanolina. | Grease and fatty substances derived from it (including lanolin). | ||||
| 1505.00 | — | Grasa de lana y sustancias grasas derivadas, incluida la lanolina. | Grease and fatty substances derived from it (including lanolin). | |||
| 1505.00.04 | Grasa de lana y sustancias grasas derivadas, incluida la lanolina. | Grease and fatty substances derived from it (including lanolin). | Kg | 10 | Ex. | |
| 15.06 | Las demás grasas y aceites animales, y sus fracciones, incluso refinados, pero sin modificar químicamente. | Other animal fats, oils and their fractions, unrefined or refined, but without changing the chemical composition. | ||||
| 1506.00 | — | Las demás grasas y aceites animales, y sus fracciones, incluso refinados, pero sin modificar químicamente. | Other animal fats, oils and their fractions, unrefined or refined, but without changing the chemical composition. | |||
| 1506.00.01 | De pie de buey, refinado. | From ox legs, refined. | Kg | 20 | Ex. | |
| 1506.00.99 | Los demás. | Other. | Kg | 10 | Ex. | |
| 15.07 | Aceite de soja (soya) y sus fracciones, incluso refinado, pero sin modificar químicamente. | Soybean oil and its fractions, unrefined or refined, but without changing the chemical composition. | ||||
| 1507.10 | — | Aceite en bruto, incluso desgomado. | The oil is raw, unrefined or refined by hydration. | |||
| 1507.10.01 | Aceite en bruto, incluso desgomado. | The oil is raw, unrefined or refined by hydration. | Kg | 5 | Ex. | |
| 1507.90 | — | Los demás. | Other. | |||
| 1507.90.99 | Los demás. | Other. | Kg | 5 | Ex. | |
| 15.08 | Aceite de cacahuate (cacahuete, maní) y sus fracciones, incluso refinado, pero sin modificar químicamente. | Peanut oil and its fractions, unrefined or refined, but without changing the chemical composition. | ||||
| 1508.10 | — | Aceite en bruto. | The oil is raw. | |||
| 1508.10.01 | Aceite en bruto. | The oil is raw. | Kg | 10 | Ex. | |
| 1508.90 | — | Los demás. | Other. | |||
| 1508.90.99 | Los demás. | Other. | Kg | 20 | Ex. | |
| 15.09 | Aceite de oliva y sus fracciones, inclusorefinado, pero sin modificar químicamente. | Olive oil and its fractions, unrefined or refined, but without changing the chemical composition. | ||||
| 1509.10 | — | Virgen. | First (cold) pressed olive oil. | |||
| 1509.10.02 | Virgen. | First (cold) pressed olive oil. | Kg | Ex. | Ex. | |
| 1509.90 | — | Los demás. | Other. | |||
| 1509.90.99 | Los demás. | Other. | Kg | Ex. | Ex. | |
| 15.10 | Los demás aceites y sus fracciones obtenidos exclusivamente de aceituna, incluso refinados, pero sin modificar químicamente, y mezclas de estosaceites o fracciones con los aceites o fracciones de la partida 15.09. | Other oils and their fractions obtained only from olives or olives, unrefined or refined, but without changing the chemical composition, including mixtures of these oils or fractions with oils or fractions of heading 15.09. | ||||
| 1510.00 | — | Los demás aceites y sus fracciones obtenidos exclusivamente de aceituna, incluso refinados, pero sin modificar químicamente, y mezclas de estos aceites o fracciones con los aceites o fracciones dela partida 15.09. | Other oils and their fractions obtained only from olives or olives, unrefined or refined, but without changing the chemical composition, including mixtures of these oils or fractions with oils or fractions of heading 15.09. | |||
| 1510.00.99 | Los demás aceites y sus fracciones obtenidos exclusivamente de aceituna, incluso refinados, pero sin modificar químicamente, y mezclas de estos aceites o fracciones con los aceites o fracciones dela partida 15.09. | Other oils and their fractions obtained only from olives or olives, unrefined or refined, but without changing the chemical composition, including mixtures of these oils or fractions with oils or fractions of heading 15.09. | Kg | 10 | Ex. | |
| 15.11 | Aceite de palma y sus fracciones, incluso refinado, pero sin modificar químicamente. | Palm oil and its fractions, unrefined or refined, but without changing the chemical composition. | ||||
| 1511.10 | — | Aceite en bruto. | The oil is raw. | |||
| 1511.10.01 | Aceite en bruto. | The oil is raw. | Kg | 3 | Ex. | |
| 1511.90 | — | Los demás. | Other. | |||
| 1511.90.99 | Los demás. | Other. | Kg | 5 | Ex. | |
| 15.12 | Aceites de girasol, cártamo o algodón, y sus fracciones, incluso refinados, pero sin modificar químicamente. | Sunflower, safflower or cottonseed oil and their fractions, unrefined or refined, but without changing the chemical composition. | ||||
| — | Aceites de girasol o cártamo, y susfracciones: | Sunflower or safflower oil and their fractions: | ||||
| 1512.11 | — — | Aceites en bruto. | The oil is raw. | |||
| 1512.11.01 | Aceites en bruto. | The oil is raw. | Kg | 5 | Ex. | |
| 1512.19 | — — | Los demás. | Other. | |||
| 1512.19.99 | Los demás. | Other. | Kg | 5 | Ex. | |
| — | Aceite de algodón y sus fracciones: | Cottonseed oil and its fractions | ||||
| 1512.21 | — — | Aceite en bruto, incluso sin gosipol. | The oil is raw, purified from gossypol or unrefined. | |||
| 1512.21.01 | Aceite en bruto, incluso sin gosipol. | The oil is raw, purified from gossypol or unrefined. | Kg | Ex. | Ex. | |
| 1512.29 | — — | Los demás. | Other. | |||
| 1512.29.99 | Los demás. | Other. | Kg | Ex. | Ex. | |
| 15.13 | Aceites de coco (de copra), de almendrade palma o de babasú, y sus fracciones, incluso refinados, pero sin modificar químicamente. | Coconut (copra) oil, palm kernel oil or babassu oil and their fractions, unrefined or refined, but without changing the chemical composition. | ||||
| — | Aceite de coco (de copra) y sus fracciones: | Coconut oil (copra) and its fractions: | ||||
| 1513.11 | — — | Aceite en bruto. | The oil is raw. | |||
| 1513.11.01 | Aceite en bruto. | The oil is raw. | Kg | Ex. | Ex. | |
| 1513.19 | — — | Los demás. | Other. | |||
| 1513.19.99 | Los demás. | Other. | Kg | 3 | Ex. | |
| — | Aceites de almendra de palma o de babasú, y sus fracciones: | Palm kernel oil or babassu oil and their fractions | ||||
| 1513.21 | — — | Aceites en bruto. | The oil is raw. | |||
| 1513.21.01 | Aceites en bruto. | The oil is raw. | Kg | Ex. | Ex. | |
| 1513.29 | — — | Los demás. | Other. | |||
| 1513.29.99 | Los demás. | Other. | Kg | 3 | Ex. | |
| 15.14 | Aceites de nabo (de nabina), colza omostaza, y sus fracciones, inclusorefinados, pero sin modificar químicamente. | Rapeseed oil (from rapeseed or colza) or mustard oil and their fractions, unrefined or refined, but without changing the chemical composition. | ||||
| — | Aceites de nabo (de nabina) o de colza conbajo contenido de ácido erúcico y sus fracciones: | Rapeseed oil (from rapeseed or colza) with a low content of erucic acid and its fractions: | ||||
| 1514.11 | — — | Aceites en bruto. | The oil is raw. | |||
| 1514.11.01 | Aceites en bruto. | The oil is raw. | Kg | Ex. | Ex. | |
| 1514.19 | — — | Los demás. | Other. | |||
| 1514.19.99 | Los demás. | Other. | Kg | Ex. | Ex. | |
| — | Los demás: | Others: | ||||
| 1514.91 | — — | Aceites en bruto. | The oil is raw. | |||
| 1514.91.01 | Aceites en bruto. | The oil is raw. | Kg | Ex. | Ex. | |
| 1514.99 | — — | Los demás. | Other. | |||
| 1514.99.99 | Los demás. | Other. | Kg | Ex. | Ex. | |
| 15.15 | Las demás grasas y aceites vegetales fijos (incluido el aceite de jojoba), y sus fracciones, incluso refinados, pero sin modificar químicamente. | Other non-volatile vegetable fats, oils (including jojoba oil) and their fractions, unrefined or refined, but without changing the chemical composition. | ||||
| — | Aceite de lino (de linaza) y sus fracciones: | Flaxseed oil and its fractions: | ||||
| 1515.11 | — — | Aceite en bruto. | The oil is raw. | |||
| 1515.11.01 | Aceite en bruto. | The oil is raw. | Kg | 10 | Ex. | |
| 1515.19 | — — | Los demás. | Other. | |||
| 1515.19.99 | Los demás. | Other. | Kg | 20 | Ex. | |
| — | Aceite de maíz y sus fracciones: | Corn oil and its fractions | ||||
| 1515.21 | — — | Aceite en bruto. | The oil is raw. | |||
| 1515.21.01 | Aceite en bruto. | The oil is raw. | Kg | 10 | Ex. | |
| 1515.29 | — — | Los demás. | Other. | |||
| 1515.29.99 | Los demás. | Other. | Kg | 20 | Ex. | |
| 1515.30 | — | Aceite de ricino y sus fracciones. | Castor oil and its fractions. | |||
| 1515.30.01 | Aceite de ricino y sus fracciones. | Castor oil and its fractions. | Kg | Ex. | Ex. | |
| 1515.50 | — | Aceite de sésamo (ajonjolí) y susfracciones. | Sesame oil and its fractions. | |||
| 1515.50.01 | Aceite de sésamo (ajonjolí) y susfracciones. | Sesame oil and its fractions. | Kg | 10 | Ex. | |
| 1515.90 | — | Los demás. | Other. | |||
| 1515.90.99 | Los demás. | Other. | Kg | 10 | Ex. | |
| 15.16 | Grasas y aceites, animales o vegetales,y sus fracciones, parcial o totalmente hidrogenados, interesterificados, reesterificados o elaidinizados, inclusorefinados, pero sin preparar de otro modo. | Animal or vegetable fats and oils and their fractions, wholly or partially hydrogenated, interesterified, re-esterified or elaidinized, whether or not refined, but not further processed. | ||||
| 1516.10 | — | Grasas y aceites, animales, y susfracciones. | Animal fats and oils and their fractions. | |||
| 1516.10.01 | Grasas y aceites, animales, y susfracciones. | Animal fats and oils and their fractions. | Kg | 15 | Ex. | |
| 1516.20 | — | Grasas y aceites, vegetales, y susfracciones. | Vegetable fats and oils and their fractions. | |||
| 1516.20.01 | Grasas y aceites, vegetales, y susfracciones. | Vegetable fats and oils and their fractions. | Kg | 5 | Ex. | |
| 15.17 | Margarina; mezclas o preparaciones alimenticias de grasas o aceites, animales o vegetales, o de fracciones de diferentes grasas o aceites, de este Capítulo, excepto las grasas y aceites alimenticios y sus fracciones, de lapartida 15.16. | Margarine; mixtures or prepared products suitable for consumption from animal or vegetable fats or oils or fractions of various fats or oils of this group, except for edible fats or oils or their fractions of heading 15.16. | ||||
| 1517.10 | — | Margarina, excepto la margarina líquida. | Margarine, excluding liquid margarine. | |||
| 1517.10.01 | Margarina, excepto la margarina líquida. | Margarine, excluding liquid margarine. | Kg | 20 | Ex. | |
| 1517.90 | — | Las demás. | Other. | |||
| 1517.90.99 | Las demás. | Other. | Kg | 20 | Ex. | |
| 15.18 | Grasas y aceites, animales o vegetales,y sus fracciones, cocidos, oxidados, deshidratados, sulfurados, soplados, polimerizados por calor en vacío o atmósfera inerte («estandolizados»), o modificados químicamente de otra forma, excepto los de la partida 15.16; mezclas o preparaciones no alimenticias de grasas o de aceites, animales o vegetales, o de fracciones de diferentes grasas o aceites de este Capítulo, noexpresadas ni comprendidas en otra parte. | Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulfurized, air-oxidized, polymerized by heating under vacuum or in an inert gas or otherwise chemically modified, other than products of heading 15.16; unfit for human consumption mixtures or prepared products of animal or vegetable fats or oils or fractions of various fats or oils of this group, not elsewhere specified or included. | ||||
| 1518.00 | — | Grasas y aceites, animales o vegetales, y sus fracciones, cocidos, oxidados, deshidratados, sulfurados, soplados, polimerizados por calor en vacío o atmósfera inerte («estandolizados»), o modificados químicamente de otra forma, excepto los de la partida 15.16; mezclas o preparaciones no alimenticias de grasas o de aceites, animales o vegetales, o de fracciones de diferentes grasas o aceitesde este Capítulo, no expresadas ni comprendidas en otra parte. | Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulfurized, air-oxidized, polymerized by heating under vacuum or in an inert gas or otherwise chemically modified, other than products of heading 15.16; unfit for human consumption mixtures or prepared products of animal or vegetable fats or oils or fractions of various fats or oils of this group, not elsewhere specified or included. | |||
| 1518.00.01 | Mezcla de aceites de girasol y oliva, bromados, calidad farmacéutica. | A mixture of sunflower and olive oils, brominated, for the pharmaceutical industry. | Kg | Ex. | Ex. | |
| 1518.00.02 | Aceites animales o vegetales epoxidados. | Epoxidized animal or vegetable oils. | Kg | 15 | Ex. | |
| 1518.00.99 | Los demás. | Other. | Kg | 10 | Ex. | |
| 15.20 | Glicerol en bruto; aguas y lejíasglicerinosas. | Glycerin, crude; glycerin water and glycerin lye. | ||||
| 1520.00 | — | Glicerol en bruto; aguas y lejíasglicerinosas. | Glycerin, crude; glycerin water and glycerin lye. | |||
| 1520.00.01 | Glicerol en bruto; aguas y lejíasglicerinosas. | Glycerin, crude; glycerin water and glycerin lye. | Kg | 10 | Ex. | |
| 15.21 | Ceras vegetales (excepto lostriglicéridos), cera de abejas o de otros insectos y esperma de ballena o deotros cetáceos (espermaceti), incluso refinadas o coloreadas. | Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not coloured, refined or unrefined. | ||||
| 1521.10 | — | Ceras vegetales. | Vegetable waxes. | |||
| 1521.10.01 | Carnauba. | Carnauba wax. | Kg | Ex. | Ex. | |
| 1521.10.99 | Las demás. | Other. | Kg | 10 | Ex. | |
| 1521.90 | — | Las demás. | Other. | |||
| 1521.90.04 | Esperma de ballena y de otros cetáceos. | Spermaceti whale. | Kg | 10 | Ex. | |
| 1521.90.99 | Las demás. | Other. | Kg | 15 | Ex. | |
| 15.22 | Degrás; residuos procedentes del tratamiento de grasas o ceras, animaleso vegetales. | Degra; residues after processing of fatty substances or waxes of vegetable or animal origin. | ||||
| 1522.00 | — | Degrás; residuos procedentes deltratamiento de grasas o ceras, animales o vegetales. | Degra; residues after processing of fatty substances or waxes of vegetable or animal origin. | |||
| 1522.00.01 | Degrás; residuos procedentes del tratamiento de grasas o ceras, animales ovegetales. | Degra; residues after processing of fatty substances or waxes of vegetable or animal origin. | Kg | 10 | Ex. | |