HS Code 1518.00 : Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidized, dehydrated, sulfurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included

Under WCO Harmonized System 2022 and China (GACC / 中国海关), Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidized, dehydrated, sulfurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included is classified under HS 1518.00 (Heading 1518, Chapter 15). The representative CN MFN general duty rate is 15.00 %.

Heading 1518 covers Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidized, dehydrated, sulfurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included. Subheading 1518.00 specifically isolates Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidized, dehydrated, sulfurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 1518.

Related subheadings under Heading 1518 include . Classification depends on processing stage, decaffeination, purity, or material form.

Importers require a Chinese Customs Entry Declaration (海关进口货物报关单) lodged on the China International Trade Single Window (国际贸易单一窗口), active 18-digit Unified Social Credit Code (USCC / 统一社会信用代码), Custom Brokerage filing (报关行), Commercial Invoice, Packing List, and Bill of Lading.

Yes. Goods originating in RCEP member countries, ASEAN nations (ACFTA), Australia (ChAFTA), or other FTA partners enter China under preferential tariffs with a valid Certificate of Origin (such as RCEP Certificate or Form E).

China has no general commercial $800 de minimis. Personal postal items (行邮税) enter duty-free up to RMB 50 tax exemption, while Cross-Border E-Commerce (CBEC 跨境电商) allows duty-free entry up to RMB 5,000 per transaction / RMB 26,000 annual limit.

Importers or foreign trade operators may submit a formal application for a Customs Advance Ruling (海关预裁定) to GACC local customs authorities under GACC Decree No. 236 for legally binding tariff classification.

Imports of food and agricultural goods under Chapter 15 into China require overseas manufacturer registration on GACC's CIFER system and CIQ phytosanitary/veterinary clearance.

Import VAT is assessed at 13.00% standard rate (9.00% for agricultural products, books, utilities) on total entered CIF value plus customs duty plus consumption tax.

Commercial importers must hold an active 18-digit Unified Social Credit Code (USCC / 统一社会信用代码) registered with GACC and declare entry via a licensed Customs Broker (报关行) on the China International Trade Single Window (国际贸易单一窗口).

MFN general rates (最惠国税率) apply to all WTO member imports. Provisional rates (暂定税率) are lower temporary rates set annually by the Customs Tariff Commission (税委会) for strategic imports.

Consumption Tax applies selectively to luxury goods, tobacco, alcohol, passenger cars, refined oil, and luxury watches under the PRC Consumption Tax Regulations.

China has no general $800 commercial de minimis. Personal postal items (行邮税) enter duty-free up to RMB 50 tax exemption, while Cross-Border E-Commerce (CBEC 跨境电商) allows duty-free entry up to RMB 5,000 per transaction / RMB 26,000 annual limit.

Importers may submit a formal application for an Advance Ruling (海关预裁定) to GACC local customs authorities under GACC Decree No. 236 for binding classification valid across China.

Covered electrical, electronic, automotive, and safety articles under HS 1518.00 require China Compulsory Certification (CCC / 3C) and CIQ inspection prior to customs release.

Importers must verify whether active trade remedy measures published by the Ministry of Commerce (MOFCOM / 商务部) apply to their specific originating country.