HS 1517 · Animal and vegetable fats and oils
Margarine and edible fat mixtures
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur margarine is up to 14.5% plus specific duties today and reaches zero by 2036; Brazil's duty on EU margarine is up to 9.8% today and reaches zero by 2036.
Rates at a glance
Into the EU from Mercosur
6 tariff linesPreferential duty 2026
0–14.5%
plus specific duties on 2 lines
Duty-free on all phased lines by
2036
Agreement base rate
2.9–16%
plus specific duties on 2 lines
Applied MFN rate today
2.9–16%
Into Brazil from the EU
3 tariff linesPreferential duty 2026
8.6–9.8%
Duty-free on all phased lines by
2036
Agreement base rate
12%
Applied MFN rate today
10.8%
Work out the duty on your shipment
Opens the calculator with heading 1517 and the corridor filled in.
About this product
Margarine and edible fat blends pay a percentage and, on some lines, a milk-fat-linked duty in the EU. The EU phases them out over short, medium and long schedules. Mercosur cuts its duties on European margarine to zero, mostly over a long schedule.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–14.5% | 1 / 6 |
| 2027 | 0–13% | 1 / 6 |
| 2028 | 0–11.6% | 1 / 6 |
| 2029 | 0–10.1% | 1 / 6 |
| 2030 | 0–8.7% | 2 / 6 |
| 2031 | 0–7.2% | 2 / 6 |
| 2032 | 0–5.8% | 2 / 6 |
| 2033 | 0–4.3% | 4 / 6 |
| 2034 | 0–2.9% | 4 / 6 |
| 2035 | 0–1.4% | 4 / 6 |
| 2036 | 0% | 6 / 6 |
2 lines also carry a specific duty in 2026, cut on the same schedule.
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 8.6–9.8% | 0 / 3 |
| 2027 | 6.4–8.8% | 0 / 3 |
| 2028 | 4.3–7.8% | 0 / 3 |
| 2029 | 2.1–6.8% | 0 / 3 |
| 2030 | 0–5.8% | 1 / 3 |
| 2031 | 0–4.9% | 1 / 3 |
| 2032 | 0–3.9% | 1 / 3 |
| 2033 | 0–2.9% | 1 / 3 |
| 2034 | 0–1.9% | 1 / 3 |
| 2035 | 0–0.9% | 1 / 3 |
| 2036 | 0% | 3 / 3 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 7× 2
- 10× 2
- 0× 1
- 4× 1
EU → Mercosur
- 10× 2
- 4× 1
Tariff-rate quotas
No tariff-rate quota applies to this heading.
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 12% | 10.8% | 8.6–9.8% | 2036 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 12–35% | 10.8% | 8.6–9.8% | 2036 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 12–25% | 10.8% | 8.6–9.8% | 2036 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 12% | 10.8% | 8.6–9.8% | 2036 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 6 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 1517 10 10 | Margarine containing > 10 %but ≤ 15 %milkfats (excl. liquid) | 7 | 8.3% + 28.40 EUR/100 kg/net | 8.3% + 28.40 EUR/100 kg/net | 7.2% + 24.85 EUR/100 kg/net | Freefrom 2033 |
| 1517 10 90 | Margarine containing ≤ 10 %milkfats (excl. liquid) | 10 | 16% | 16% | 14.5% | Freefrom 2036 |
| 1517 90 10 | Edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils, with a milkfat content, by weight, of > 10 %and ≤ 15 %(excl. fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re- esterified or elaidinised, whether or not refined, but not further prepared, mixtures of olive oils, olive oil fractions and fixed margarine) | 7 | 8.3% + 28.40 EUR/100 kg/net | 8.3% + 28.40 EUR/100 kg/net | 7.2% + 24.85 EUR/100 kg/net | Freefrom 2033 |
| 1517 90 91 | Edible fixed vegetable oils, fluid, mixed, containing ≤ 10 %milkfats (excl. oils, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, and mixtures of olive oils) | 4 | 9.6% | 9.6% | 7.6% | Freefrom 2030 |
| 1517 90 93 | Edible mixtures or preparations for mould-release preparations, containing ≤ 10% milkfats | 0 | 2.9% | 2.9% | Free | Free |
| 1517 90 99 | Edible mixtures or preparations of animal or vegetable fats or oils and edible fractions of different fats or oils, containing ≤ 10 %milkfats (excl. fixed vegetable oils, fluid, mixed, edible mixtures or preparations for mould-release preparations, and solid margarine | 10 | 16% | 16% | 14.5% | Freefrom 2036 |
Into Brazil from the EU: 3 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 1517 10 00 | Margarine (except liquid margarine) | 4 | 12% | 10.8% | 8.6% | Freefrom 2030 |
| 1517 90 10 | Mixtures of refined oils, in container with capacity ≤ 5 l | 10 | 12% | 10.8% | 9.8% | Freefrom 2036 |
| 1517 90 90 | Other edible mixtures preparations of fats, oils, etc. | 10 | 12% | 10.8% | 9.8% | Freefrom 2036 |
Related products
- 1507Soya-bean oil
- 1509Olive oil
- 1512Sunflower and safflower oil
- 1601Sausages
- 1602Prepared and preserved meat
- 1604Canned fish
All headings in chapter 15: Animal and vegetable fats and oils
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.