澳大利亚 · 第 15· 51 条目

§15动植物油脂

第 III 类动、植物油脂及其分解产品；精制食用油脂；动、植物蜡 · 第 15–15 章（WCO HS）

本章品目（4 位 WCO 统一）

20 个品目

1501猪脂肪（包括猪油）及家禽脂肪→1502牛、羊脂肪→1503牛、羊脂肪→1504鱼或海洋哺乳动物的脂肪、油及其分离品→1505羊毛脂及衍生物→1506其他动物脂肪、油及其分离品→1507大豆油及其分离品→1508花生油及其分离品→1509橄榄油及其分离品→1510其他橄榄油及其分离品，包括混合品→1511棕榈油及其分离品→1512葵花籽油、红花油、棉籽油及其分离品→1513椰子油、棕榈仁油、巴巴苏油及其分离品→1514菜籽油、芥子油及其分离品→1515其他固定植物油、微生物油及其分离品，不论是否精炼，但未经化学改性→1516动植物油、微生物油及其分离品，经氢化、酯交换、再酯化或反式异构化，不论是否精炼，但未经进一步加工→1517人造黄油；本章动植物油、微生物油或其分离品的食用混合物或制剂，但税目1516的食用油或其分离品除外→1520粗甘油；甘油水及甘油碱液→1521植物蜡（甘油三酯除外）、蜂蜡、其他虫蜡及鲸蜡，不论是否精炼或着色→1522油渣；脂肪物质或动植物蜡处理后的残渣→

澳大利亚 税号（前 51 条）

本章共 51 条，
HS 编码商品描述首要税率
15011000LardFree→
15012000Other pig fatFree→
15019000OtherFree→
15021000TallowFree→
15029000OtherFree→
15030000LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO-OIL AND TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE PREPAREDFree→
15041000Fish-liver oils and their fractionsFree→
15042000Fats and oils and their fractions, of fish, other than liver oilsFree→
15043000Fats and oils and their fractions, of marine mammalsFree→
15050000WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM (INCLUDING LANOLIN)Free→
15060000OTHER ANIMAL FATS AND OILS AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIEDFree→
15071000Crude oil, whether or not degummed5%DCS:4%DCT:5%→
15079000Other5%DCS:4%DCT:5%→
15081000Crude oilFree→
15089000Other5%DCS:4%DCT:5%→
15092000Extra virgin olive oilFree→
15093000Virgin olive oilFree→
15099000OtherFree→
15101000Crude olive pomace oilFree→
15111000Crude oilFree→
15119000OtherFree→
15121100Crude oil5%DCS:4%DCT:5%→
15121900Other5%DCS:4%DCT:5%→
15122100Crude oil, whether or not gossypol has been removedFree→
15122900Other5%DCS:4%DCT:5%→
15131100Crude oilFree→
15131900OtherFree→
15132100Crude oilFree→
15132900OtherFree→
15141100Crude oil5%DCS:4%CA:FreeDCT:5%→
15141900OtherFree→
15149100Crude oil5%DCS:4%CA:FreeDCT:5%→
15149900OtherFree→
15151100Crude oil5%DCS:4%DCT:5%→
15151900Other5%DCS:4%DCT:5%→
15152100Crude oilFree→
15152900Other5%DCS:4%DCT:5%→
15153000Castor oil and its fractionsFree→
15155000Sesame oil and its fractionsFree→
15156000Microbial fats and oils and their fractionsFree→
15161000Animal fats and oils and their fractionsFree→
15162000Vegetable fats and oils and their fractionsFree→
15163000Microbial fats and oils and their fractionsFree→
15171000Margarine, excluding liquid margarine5%DCS:4%DCT:5%→
15179000Other5%DCS:4%DCT:5%→
15180010Epoxidised vegetable oilsFree→
15180090OtherFree→
15200000GLYCEROL, CRUDE; GLYCEROL WATERS AND GLYCEROL LYESFree→
15211000Vegetable waxesFree→
15219000OtherFree→
15220000DEGRAS; RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXESFree→