韩国 · 第 15· 109 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→
韩国 税号（前 109 条）
本章共 109 条，| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 15011010 | Of an acid value not exceeding 1 | 3 | → |
| 15011090 | Other | 3 | → |
| 15012000 | Other pig fat | 3 | → |
| 15019000 | Other | 3 | → |
| 1502101010 | Of an acid value not exceeding 2 | 2 | → |
| 1502101090 | Other | 2 | → |
| 15021090 | Other | 3 | → |
| 15029010 | Of bovine animals | 2 | → |
| 15029090 | Other | 3 | → |
| 15030020 | Lard-oil | 3 | → |
| 15030090 | Other | 3 | → |
| 15041010 | Sharks' liver oil and its fractions | 3 | → |
| 15041090 | Other | 3 | → |
| 15042000 | Fats and oils and their fractions, of fish, other than liver oils. | 3 | → |
| 15043010 | Whale oil and its fractions | 3 | → |
| 15043090 | Other | 3 | → |
| 15050010 | Wool grease, crude | 3 | → |
| 15050090 | Other | 3 | → |
| 15060010 | Neat's foot oil and its fractions | 3 | → |
| 15060090 | Other | 3 | → |
| 15071010 | For food | 5 | → |
| 15071020 | For manufacturing biodiesel | 5 | → |
| 15071090 | Other | 5 | → |
| 1507901010 | For food | 5 | → |
| 1507901020 | For manufacturing biodiesel | 5 | → |
| 1507901090 | Other | 5 | → |
| 15079090 | Other | 5 | → |
| 15081000 | Crude oil | 27 | → |
| 15089010 | Refined oil | 27 | → |
| 15089090 | Other | 27 | → |
| 15092000 | Extra virgin olive oil | 5 | → |
| 15093000 | Virgin olive oil | 5 | → |
| 15094000 | Other virgin olive oils | 5 | → |
| 15099000 | Other | 5 | → |
| 15101000 | Crude olive pomace oil | 5 | → |
| 15109000 | Other | 5 | → |
| 15111000 | Crude oil | 3 | → |
| 15119010 | Palm olein | 2 | → |
| 15119020 | Palm stearin | 2 | → |
| 15119090 | Other | 2 | → |
| 15121110 | Sunflower-seed oil | 5 | → |
| 15121120 | Safflower oil | 5 | → |
| 1512191010 | Sunflower-seed oil | 5 | → |
| 1512191020 | Safflower oil | 5 | → |
| 1512199010 | Sunflower-seed oil | 5 | → |
| 1512199020 | Safflower oil | 5 | → |
| 15122100 | Crude oil, whether or not gossypol has been removed | 5 | → |
| 15122910 | Refined oil | 5 | → |
| 15122990 | Other | 5 | → |
| 15131100 | Crude oil | 3 | → |
| 15131910 | Refined oil | 3 | → |
| 15131990 | Other | 3 | → |
| 15132110 | Palm kernel oil | 8 | → |
| 15132120 | Babassu oil | 8 | → |
| 1513291010 | Palm kernel oil | 8 | → |
| 1513291020 | Babassu oil | 8 | → |
| 15132990 | Other | 8 | → |
| 15141100 | Crude oil | 5 | → |
| 15141910 | Refined oil | 5 | → |
| 15141990 | Other | 5 | → |
| 15149110 | Other Rape oil or colza oil | 5 | → |
| 15149120 | Mustard oil | 5 | → |
| 1514991010 | Other Rape oil or colza oil | 5 | → |
| 1514991020 | Mustard oil | 5 | → |
| 15149990 | Other | 5 | → |
| 15151100 | Crude oil | 5 | → |
| 15151900 | Other | 5 | → |
| 15152100 | Crude oil | 5 | → |
| 15152900 | Other | 5 | → |
| 15153000 | Castor oil and its fractions | 5 | → |
| 15155000 | Sesame oil and its fractions | 40 | → |
| 15156000 | Microbial fats and oils and their fractions | 5 | → |
| 15159010 | Perilla oil and its fractions | 36 | → |
| 1515909010 | Rice bran oil and its fractions | 5 | → |
| 1515909020 | Camellia oil and its fractions | 8 | → |
| 1515909030 | Jojoba oil and its fractions | 8 | → |
| 1515909040 | Tung oil and its fractions | 8 | → |
| 1515909090 | Other | 5 | → |
| 15161010 | Beef tallow and its fractions | 8 | → |
| 15161020 | Whale oil and its fractions | 8 | → |
| 15161090 | Other | 8 | → |
| 1516201010 | Peanut oil and its fraction | 36 | → |
| 1516201020 | Sunflower seed oil and its fraction | 36 | → |
| 1516201030 | Rape or colza oil and its fraction | 36 | → |
| 1516201040 | Perilla oil and its fraction | 36 | → |
| 1516201050 | Sesame oil and its fraction | 36 | → |
| 1516202010 | Coconut (copra) oil and its fraction | 8 | → |
| 1516202020 | Palm oil and its fraction | 8 | → |
| 1516202030 | Maize oil and its fraction | 8 | → |
| 1516202040 | Cotton seed oil and its fraction | 8 | → |
| 1516202050 | Soya-bean oil and its fraction | 8 | → |
| 1516202090 | Other | 8 | → |
| 15163000 | Microbial fats and oils and their fractions | 8 | → |
| 15171000 | Margarine, excluding liquid margarine | 8 | → |
| 15179010 | Imitation lard | 8 | → |
| 15179020 | Shortening | 8 | → |
| 15179090 | Other | 8 | → |
| 15180010 | Dehydrated castor oil | 8 | → |
| 15180020 | Epoxidised soya-bean oil | 8 | → |
| 1518009010 | For feeding | 5 | → |
| 1518009090 | Other | 8 | → |
| 15200000 | Glycerol, crude; glycerol waters and glycerol lyes. | 8 | → |
| 15211010 | Carnauba wax | 8 | → |
| 15211020 | Palm wax | 8 | → |
| 15211090 | Other | 8 | → |
| 15219010 | Spermaceti | 8 | → |
| 15219020 | Beeswax | 8 | → |
| 15219090 | Other | 8 | → |
| 15220000 | Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes. | 8 | → |