HS Chapter 15

Animal or vegetable fats and oils

Updated May 2026 — Source: Receita Federal (TEC/TIPI), CAMEX, MDIC

NCM codes

HS headings

3.6%–10.8%

Import duty range

Ex-Tarifário NCMs

Exporter insight

Animal and vegetable fats/oils. Olive oil is a major import category — Brazil consumes heavily but produces almost none. ANVISA regulates food-grade oils.

Regulatory agencies

MAPAANVISA

Products in this chapter may require pre-approval from these agencies before customs clearance.

EU-Mercosur impact

Olive oil has a TRQ with preferential access for EU producers. Other oils see gradual reduction.

Common products in this chapter

Olive oilSunflower oilAnimal fatsMargarine

All NCM codes in Chapter 15

81 codes across 53 headings

1501.10Pig fat; lard, other than that of heading 0209 and 1503

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1501.10.00	- Banha	7.2%	0%	—	Calculate →

1501.20Pig fat; not lard, other than that of heading 0209 or 1503

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1501.20.00	- Outras gorduras de porco	7.2%	0%	—	Calculate →

1501.90Poultry fat; other than that of heading 0209 or 1503

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1501.90.00	- Outras	7.2%	0%	—	Calculate →

1502.10Tallow; other than those of heading 1503

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1502.10.11	Em bruto	5.4%	NT	—	Calculate →
1502.10.12	Fundido (incluindo o premier jus)	5.4%	NT	—	Calculate →
1502.10.19	Outros	5.4%	NT	—	Calculate →
1502.10.90	Outros	5.4%	NT	—	Calculate →

1502.90Fats of bovine animals, sheep or goats; excluding tallow, and other than those of heading 1503

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1502.90.00	- Outras	5.4%	0%	—	Calculate →

1503.00Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil; not emulsified or mixed or otherwise prepared

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1503.00.00	Estearina solar, óleo de banha de porco, oleoestearina, oleomargarina e óleo de sebo, não emulsionados nem misturados, nem preparados de outro modo.	7.2%	0%	—	Calculate →

1504.10Oils of fish; fish-liver oils and their fractions, whether or not refined, but not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1504.10.11	Óleo em bruto	3.6%	0%	—	Calculate →
1504.10.19	Outros	3.6%	0%	—	Calculate →
1504.10.90	Outros	9%	0%	—	Calculate →

1504.20Fats and oils and their fractions; of fish, (excluding liver-oils)

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1504.20.00	- Gorduras e óleos de peixes e respectivas frações, exceto óleos de fígados	9%	0%	—	Calculate →

1504.30Fats and oils and their fractions; of marine mammals

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1504.30.00	- Gorduras e óleos de mamíferos marinhos e respectivas frações	9%	0%	—	Calculate →

1505.00Wool grease and fatty substances derived therefrom (including lanolin)

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1505.00.10	Lanolina	7.2%	0%	—	Calculate →
1505.00.90	Outras	5.4%	0%	—	Calculate →

1506.00Animal fats and oils and their fractions; whether or not refined, but not chemically modified, n.e.c. in chapter 15

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1506.00.00	Outras gorduras e óleos animais, e respectivas frações, mesmo refinados, mas não quimicamente modificados.	5.4%	0%	—	Calculate →

1507.10Vegetable oils; soya-bean oil and its fractions, crude, whether or not degummed, not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1507.10.00	- Óleo em bruto, mesmo degomado	9%	0%	—	Calculate →

1507.90Vegetable oils; soya-bean oil and its fractions, other than crude, whether or not refined, but not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1507.90.11	Em recipientes com capacidade inferior ou igual a 5 l	10.8%	0%	—	Calculate →
1507.90.19	Outros	10.8%	0%	—	Calculate →
1507.90.90	Outros	9%	0%	—	Calculate →

1508.10Vegetable oils; ground-nut oil and its fractions, crude, not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1508.10.00	- Óleo em bruto	9%	0%	—	Calculate →

1508.90Vegetable oils; ground-nut oil and its fractions, other than crude, whether or not refined, but not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1508.90.00	- Outros	10.8%	0%	—	Calculate →

1509.20Vegetable oils; olive oil and its fractions, extra virgin olive oil, whether or not refined, but not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1509.20.00	- Azeite de oliva (oliveira) extra virgem	9%	0%	—	Calculate →

1509.30Vegetable oils; olive oil and its fractions, virgin olive oil, whether or not refined, but not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1509.30.00	- Azeite de oliva (oliveira) virgem	9%	0%	—	Calculate →

1509.40Vegetable oils; olive oil and its fractions, virgin olive oils n.e.c. in heading 1509, whether or not refined, but not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1509.40.00	- Outros azeites de oliva (oliveira) virgens	9%	0%	—	Calculate →

1509.90Vegetable oils; olive oil and its fractions, other than virgin, whether or not refined, but not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1509.90.10	Refinado	9%	0%	—	Calculate →
1509.90.90	Outros	9%	0%	—	Calculate →

1510.10Vegetable oils; crude olive pomace oil and their fractions, obtained solely from olives, whether or not refined, but not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1510.10.00	- Óleo de bagaço de azeitona em bruto	9%	0%	—	Calculate →

1510.90Vegetable oils; oils and their fractions n.e.c. in heading 1510, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading no. 1509

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1510.90.00	- Outros	9%	0%	—	Calculate →

1511.10Vegetable oils; palm oil and its fractions, crude, not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1511.10.00	- Óleo em bruto	9%	0%	—	Calculate →

1511.90Vegetable oils; palm oil and its fractions, other than crude, whether or not refined, but not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1511.90.00	- Outros	9%	0%	—	Calculate →

1512.11Vegetable oils; sunflower seed or safflower oil and their fractions, crude, not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1512.11.10	De girassol	9%	0%	—	Calculate →
1512.11.20	De cártamo	9%	0%	—	Calculate →

1512.19Vegetable oils; sunflower seed or safflower oil and their fractions, other than crude, whether or not refined, but not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1512.19.11	Refinado, em recipientes com capacidade inferior ou igual a 5 l	10.8%	0%	—	Calculate →
1512.19.19	Outros	10.8%	0%	—	Calculate →
1512.19.20	De cártamo	9%	0%	—	Calculate →

1512.21Vegetable oils; cotton-seed oil and its fractions; crude, whether or not gossypol has been removed, not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1512.21.00	-- Óleo em bruto, mesmo desprovido de gossipol	9%	0%	—	Calculate →

1512.29Vegetable oils; cotton-seed oil and its fractions, other than crude, whether or not refined, but not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1512.29.10	Refinado	9%	0%	—	Calculate →
1512.29.90	Outros	9%	0%	—	Calculate →

1513.11Vegetable oils; coconut (copra) oil and its fractions, crude, not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1513.11.00	-- Óleo em bruto	9%	0%	—	Calculate →

1513.19Vegetable oils; coconut (copra) oil and its fractions, other than crude, whether or not refined, but not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1513.19.00	-- Outros	9%	0%	—	Calculate →

1513.21Vegetable oils; palm kernel or babassu oil and their fractions, crude, not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1513.21.11	De coco mbocaya (Acrocomia totai)	9%	0%	—	Calculate →
1513.21.19	Outros	9%	0%	—	Calculate →
1513.21.20	De babaçu	9%	0%	—	Calculate →

1513.29Vegetable oils; palm kernel or babassu oil and their fractions, other than crude, whether or not refined, but not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1513.29.11	De coco mbocaya (Acrocomia totai)	9%	0%	—	Calculate →
1513.29.19	Outros	9%	0%	—	Calculate →
1513.29.20	De babaçu	9%	0%	—	Calculate →

1514.11Vegetable oils; low erucic acid rape or colza oil and its fractions, crude

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1514.11.00	-- Óleos em bruto	9%	0%	—	Calculate →

1514.19Vegetable oils; low erucic acid rape or colza oil and its fractions, other than crude, but not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1514.19.10	Refinados	9%	0%	—	Calculate →
1514.19.90	Outros	9%	0%	—	Calculate →

1514.91Vegetable oils; excluding low erucic acid rape or colza oil and its fractions, crude

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1514.91.00	-- Óleos em bruto	9%	0%	—	Calculate →

1514.99Vegetable oils; excluding low erucic acid rape or colza oil and its fractions, other than crude, but not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1514.99.10	Refinados	9%	0%	—	Calculate →
1514.99.90	Outros	9%	0%	—	Calculate →

1515.11Vegetable oils; linseed oil and its fractions, crude, not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1515.11.00	-- Óleo em bruto	9%	0%	—	Calculate →

1515.19Vegetable oils; linseed oil and its fractions, other than crude, whether or not refined, but not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1515.19.00	-- Outros	9%	0%	—	Calculate →

1515.21Vegetable oils; maize (corn) oil and its fractions, crude, not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1515.21.00	-- Óleo em bruto	9%	0%	—	Calculate →

1515.29Vegetable oils; maize (corn) oil and its fractions, other than crude, whether or not refined, but not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1515.29.10	Refinado, em recipientes com capacidade inferior ou igual a 5 l	9%	0%	—	Calculate →
1515.29.90	Outros	9%	0%	—	Calculate →

1515.30Vegetable oils; castor oil and its fractions, whether or not refined, but not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1515.30.00	- Óleo de rícino (mamona) e respectivas frações	9%	0%	—	Calculate →

1515.50Vegetable oils; sesame oil and its fractions, whether or not refined, but not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1515.50.00	- Óleo de gergelim (sésamo) e respectivas frações	9%	0%	—	Calculate →

1515.60Vegetable oils; microbial fats and oils and their fractions, whether or not refined, but not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1515.60.00	- Gorduras e óleos de origem microbiana e respectivas frações	9%	0%	—	Calculate →

1515.90Fixed vegetable fats and oils and their fractions n.e.c. in heading 1515; other than linseed, maize (corn), castor, sesame, microbial oils, whether or not refined, but not chemically modified

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1515.90.10	Óleo de jojoba e respectivas frações	9%	0%	—	Calculate →
1515.90.21	Em bruto	9%	0%	—	Calculate →
1515.90.22	Refinado	9%	0%	—	Calculate →
1515.90.90	Outros	9%	0%	—	Calculate →

1516.10Animal fats and oils and their fractions; partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1516.10.00	- Gorduras e óleos animais e respectivas frações	9%	0%	—	Calculate →

1516.20Vegetable fats and oils and their fractions; partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1516.20.00	- Gorduras e óleos vegetais e respectivas frações	9%	0%	—	Calculate →

1516.30Microbial fats and oils and their fractions; partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1516.30.00	- Gorduras e óleos de origem microbiana e respectivas frações	9%	0%	—	Calculate →

1517.10Margarine; excluding liquid margarine

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1517.10.00	- Margarina, exceto a margarina líquida	10.8%	0%	—	Calculate →

1517.90Edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, n.e.c. in heading 1517, other than edible fats and oils or their fractions of heading 15.16

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1517.90.10	Misturas de óleos refinados, em recipientes com capacidade inferior ou igual a 5 l	10.8%	0%	—	Calculate →
1517.90.90	Outras	10.8%	0%	—	Calculate →

1518.00Animal, vegetable or microbial fats, oils and their fractions; boiled, oxidised, dehydrated or otherwise chemically modified, excluding those of heading no. 1516, inedible mixtures or preparations of fats, oils or their fractions, n.e.c. in chapter 15

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1518.00.10	Óleo vegetal epoxidado	9%	0%	—	Calculate →
1518.00.90	Outros	9%	0%	—	Calculate →

1520.00Glycerol, crude; glycerol waters and glycerol lyes

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1520.00.10	Glicerol em bruto	7.2%	0%	—	Calculate →
1520.00.20	Águas e lixívias, glicéricas	9%	0%	—	Calculate →

1521.10Vegetable waxes (other than triglycerides); whether or not refined or coloured

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1521.10.00	- Ceras vegetais	9%	0%	—	Calculate →

1521.90Waxes, other than vegetable, n.e.c. in heading no. 1521; whether or not refined or coloured

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1521.90.11	Em bruto	9%	NT	—	Calculate →
1521.90.19	Outras	9%	0%	—	Calculate →
1521.90.90	Outros	9%	0%	—	Calculate →

1522.00Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes

Details →

NCM	Description (PT)	II	IPI	Ex-Tarif.
1522.00.00	Dégras; resíduos provenientes do tratamento das substâncias gordas ou das ceras animais ou vegetais.	9%	NT	—	Calculate →

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