Chapter 15Last updated May 5, 2026

Chapter 15 - Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes (Sri Lanka Customs 2026)

74 tariff codes · Sri Lanka Customs Tariff 2026

Need the full duty breakdown for a specific code in this chapter?

74 of 74

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
15.01Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03.
1501.10	Lard	kg	-	20%	-	-	-	-	2.5%	18%
1501.20	Other pig fat	kg	-	20%	-	-	-	-	2.5%	18%
1501.90	Other	kg	-	20%	-	-	-	-	2.5%	18%
15.02Fats of bovine animals, sheep or goats, other than those of heading 15.03
1502.10	Tallow	kg	L	20%	-	-	-	-	2.5%	18%
1502.90	Other	kg	L	20%	5%	-	-	-	2.5%	18%
15.03Fats of bovine animals, sheep or goats, other than those of heading 15.03
1503.00	Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.	kg	L	20%	-	-	-	-	2.5%	18%
15.04Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified .
1504.10	Fish-liver oils and their fractions :	-	-	-	-	-	-	-	-	-
1504.10.10	Shark liver oil	kg	-	20%	-	10%	-	-	2.5%	18%
1504.10.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
1504.20	Fats and oils and their fractions, of fish, other than liver oils	kg	-	20%	-	10%	-	-	2.5%	18%
1504.30.10	Whale oil	kg	-	10%	-	-	-	-	2.5%	18%
1504.30.20	Sperm oil	kg	-	10%	-	-	-	-	2.5%	18%
1504.30.90	Other	kg	-	10%	-	-	-	-	2.5%	18%
15.05Wool grease and fatty substances derived therefrom (including lanolin).
1505.00.10	Lanolin	kg	-	20%	-	10%	-	-	2.5%	18%
1505.00.90	Other	kg	-	20%	5%	10%	-	-	2.5%	18%
15.06Wool grease and fatty substances derived therefrom (including lanolin).
1506.00	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified.	kg	-	20%	5%	-	-	-	2.5%	18%
15.07Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
1507.10	Crude oil, whether or not degummed	kg	-	Rs.250/= per kg	-	-	-	*	2.5%	18%
1507.90	Other	kg	-	Rs.275/= per kg	-	-	-	*	2.5%	18%
15.08Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
1508.10	Crude oil	kg	-	20% or Rs.95/=	5% or Rs.35/=	-	-	-	2.5%	18%
1508.90	Other	kg	-	20% or Rs.105/= per kg	10% or Rs.75/= per kg	-	-	-	2.5%	18%
15.09Olive oil and its fractions, whether or not refined, but not chemically modified.
1509.20	Extra Virgin olive oil	kg	-	20% or Rs.110/= per kg	10% or Rs.75/= per kg	-	-	-	2.5%	18%
1509.30	Virgin olive oil	kg	-	20% or Rs.110/= per kg	10% or Rs.75/= per kg	-	-	-	2.5%	18%
1509.40	Other virgin olive oils	kg	-	20% or Rs.110/= per kg	10% or Rs.75/= per kg	-	-	-	2.5%	18%
1509.90	Other	kg	-	20% or Rs.110/= per kg	10% or Rs.75/= per kg	10%	-	-	2.5%	18%
15.10Other oils and their fractions, 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 15.09.
1510.10	Crude olive pomace oil	kg	-	20% or Rs.110/- per kg	5% or Rs.38/= per kg	-	-	-	2.5%	18%
1510.90	Other	kg	-	20% or Rs.110/- per kg	5% or Rs.38/= per kg	-	-	-	2.5%	18%
15.11Palm oil and its fractions, whether or not refined, but not chemically modified.
1511.10	Crude oil	kg	B	Rs.250/= per kg	-	-	-	*	2.5%	18%
1511.90.10	Serial fractions at room temperature (palm stearin)	kg	L	Rs.250/= per kg	-	-	-	*	2.5%	18%
1511.90.20	Palm oil imported in packing of 210 l and below	kg	B	Rs.275/= per kg	-	-	-	*	2.5%	18%
1511.90.30	Crude palm olein	kg	L	Rs.255/= per kg	-	-	-	*	2.5%	18%
1511.90.90	Other	kg	B	Rs.275/= per kg	-	-	-	*	2.5%	18%
15.12Sunflower seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
1512.11	Crude oil	kg	-	Rs.250/= per kg	-	-	-	*	2.5%	18%
1512.19	Other	kg	-	Rs.275/= per kg	-	-	-	*	2.5%	18%
1512.21	Crude oil, whether or not gossypol has been removed	kg	-	20% or Rs.90/= per kg	5% or Rs.25/= per kg	-	-	-	2.5%	18%
1512.29	Other	kg	-	20% or Rs.110/= per kg	5% or Rs.25/= per kg	-	-	-	2.5%	18%
15.13Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
1513.11	Crude oil :	-	-	-	-	-	-	-	-	-
1513.11.11	Virgin coconut oil	kg	S	Rs.125/= per kg	-	-	-	*	2.5%	18%
1513.11.19	Other	kg	S	Rs.125/= per kg	-	-	-	*	2.5%	18%
1513.11.21	Virgin coconut oil	kg	S	Rs.125/= per kg	-	-	-	*	2.5%	18%
1513.11.29	Other	kg	S	Rs.125/= per kg	-	-	-	*	2.5%	18%
1513.19	Other :	-	-	-	-	-	-	-	-	-
1513.19.10	In bulk	kg	S	Rs.150/= per kg	-	-	-	*	2.5%	18%
1513.19.90	Other	kg	S	Rs.150/= per kg	-	-	-	*	2.5%	18%
1513.21	Crude oil	kg	-	Rs.250/= per kg	-	-	-	*	2.5%	18%
1513.29	Other	kg	-	Rs.275/= per kg	-	-	-	*	2.5%	18%
15.14Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
1514.11	Crude oil	kg	-	20% or Rs.100/= per kg	5% or Rs.35/= per kg	-	-	-	2.5%	18%
1514.19	Other	kg	-	20% or Rs.110/= per kg	10% or Rs.75/= per kg	10%	-	-	2.5%	18%
1514.91	Crude oil	kg	-	20% or Rs.100/= per kg	5% or Rs.35/= per kg	10%	-	-	2.5%	18%
1514.99	Other	kg	-	20% or Rs.110/= per kg	10% or Rs.75/= per kg	10%	-	-	2.5%	18%
15.15Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified (+).
1515.11	Crude oil	kg	-	20% or Rs.175/= per kg	Rs.30/= per kg	-	-	-	2.5%	18%
1515.19	Other	kg	-	20% or Rs.180/= per kg	Rs.33/= per kg	10%	-	-	2.5%	18%
1515.21	Crude oil	kg	-	20% or Rs.100/= per kg	5% or Rs.35/= per kg	10%	-	-	2.5%	18%
1515.29	Other	kg	-	20% or Rs.110/= per kg	10% or Rs.75/= per kg	10%	-	-	2.5%	18%
1515.30	Castor oil and its fractions	kg	-	20%	5% or Rs.55/= per kg	10%	-	-	2.5%	18%
1515.50	Sesame oil and its fractions	kg	-	20%	Rs.15/= per kg	10%	-	-	2.5%	18%
1515.60	Microbial fats and oils and their fractions	kg	-	20%	Rs.15/= per kg	-	-	-	2.5%	18%
1515.90	Other :	-	-	-	-	-	-	-	-	-
1515.90.10	Tung oil and its fractions	kg	-	10%	-	10%	-	-	2.5%	18%
1515.90.21	Crude oil	kg	-	Rs.125/= per kg	-	-	-	-	-	18%
1515.90.29	Other	kg	-	Rs.150/= per kg	-	-	-	-	-	18%
1515.90.90	Other	kg	-	20%	Rs.15/= per kg	10%	-	-	2.5%	18%
15.16Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
1516.10	Animal fats and oils and their fractions	kg	-	20%	-	10%	-	-	2.5%	18%
1516.20	Vegetable fats and oils and their fractions	kg	-	20% or Rs.160/= per kg	Rs.73/= per kg	-	-	*	2.5%	18%
1516.30	Microbial fats and oils and their fractions	kg	-	20% or Rs.180/= per kg	Rs.73/= per kg	-	-	-	2.5%	18%
15.17Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16 (+).
1517.10.20	Coconut Butter	kg	-	20% or Rs.100/= per kg	10% or Rs.150/= per kg	-	-	-	2.5%	18%
1517.10.30	Other , With a fat content 80% or more	kg	-	20% or Rs.320/= per kg	10% or Rs.160/= per kg	-	-	*	2.5%	18%
1517.10.90	Other	kg	-	20% or Rs.200/= per kg	10% or Rs.100/= per kg	-	-	*	2.5%	18%
1517.90	Other	kg	-	20% or Rs.160/= per kg	Rs.200/= per kg	-	-	*	2.5%	18%
15.18Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16 (+).
1518.00	Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; 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.	kg	-	20%	-	10%	-	-	2.5%	18%
15.20Glycerol, crude; glycerol waters and glycerol lyes
1520.00.10	Glycerol, crude; glycerol lyes	kg	-	20%	-	10%	-	-	2.5%	18%
1520.00.20	Glycerol waters	kg	-	20%	-	-	-	-	2.5%	18%
15.21Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, wheather or not refined or coloured.
1521.10	Vegetable waxes	kg	-	20%	-	10%	-	-	2.5%	18%
1521.90	Other	kg	-	10%	-	10%	-	-	2.5%	18%
15.22Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, wheather or not refined or coloured.
1522.00	Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.	kg	L	20%	-	-	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.

Chapter 15Last updated May 5, 2026

Chapter 15 - Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes (Sri Lanka Customs 2026)

74 tariff codes · Sri Lanka Customs Tariff 2026

Need the full duty breakdown for a specific code in this chapter?

Calculate import duty →

74 of 74

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
15.01Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03.
1501.10	Lard	kg	-	20%	-	-	-	-	2.5%	18%
1501.20	Other pig fat	kg	-	20%	-	-	-	-	2.5%	18%
1501.90	Other	kg	-	20%	-	-	-	-	2.5%	18%
15.02Fats of bovine animals, sheep or goats, other than those of heading 15.03
1502.10	Tallow	kg	L	20%	-	-	-	-	2.5%	18%
1502.90	Other	kg	L	20%	5%	-	-	-	2.5%	18%
15.03Fats of bovine animals, sheep or goats, other than those of heading 15.03
1503.00	Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.	kg	L	20%	-	-	-	-	2.5%	18%
15.04Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified .
1504.10	Fish-liver oils and their fractions :	-	-	-	-	-	-	-	-	-
1504.10.10	Shark liver oil	kg	-	20%	-	10%	-	-	2.5%	18%
1504.10.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
1504.20	Fats and oils and their fractions, of fish, other than liver oils	kg	-	20%	-	10%	-	-	2.5%	18%
1504.30.10	Whale oil	kg	-	10%	-	-	-	-	2.5%	18%
1504.30.20	Sperm oil	kg	-	10%	-	-	-	-	2.5%	18%
1504.30.90	Other	kg	-	10%	-	-	-	-	2.5%	18%
15.05Wool grease and fatty substances derived therefrom (including lanolin).
1505.00.10	Lanolin	kg	-	20%	-	10%	-	-	2.5%	18%
1505.00.90	Other	kg	-	20%	5%	10%	-	-	2.5%	18%
15.06Wool grease and fatty substances derived therefrom (including lanolin).
1506.00	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified.	kg	-	20%	5%	-	-	-	2.5%	18%
15.07Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
1507.10	Crude oil, whether or not degummed	kg	-	Rs.250/= per kg	-	-	-	*	2.5%	18%
1507.90	Other	kg	-	Rs.275/= per kg	-	-	-	*	2.5%	18%
15.08Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
1508.10	Crude oil	kg	-	20% or Rs.95/=	5% or Rs.35/=	-	-	-	2.5%	18%
1508.90	Other	kg	-	20% or Rs.105/= per kg	10% or Rs.75/= per kg	-	-	-	2.5%	18%
15.09Olive oil and its fractions, whether or not refined, but not chemically modified.
1509.20	Extra Virgin olive oil	kg	-	20% or Rs.110/= per kg	10% or Rs.75/= per kg	-	-	-	2.5%	18%
1509.30	Virgin olive oil	kg	-	20% or Rs.110/= per kg	10% or Rs.75/= per kg	-	-	-	2.5%	18%
1509.40	Other virgin olive oils	kg	-	20% or Rs.110/= per kg	10% or Rs.75/= per kg	-	-	-	2.5%	18%
1509.90	Other	kg	-	20% or Rs.110/= per kg	10% or Rs.75/= per kg	10%	-	-	2.5%	18%
15.10Other oils and their fractions, 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 15.09.
1510.10	Crude olive pomace oil	kg	-	20% or Rs.110/- per kg	5% or Rs.38/= per kg	-	-	-	2.5%	18%
1510.90	Other	kg	-	20% or Rs.110/- per kg	5% or Rs.38/= per kg	-	-	-	2.5%	18%
15.11Palm oil and its fractions, whether or not refined, but not chemically modified.
1511.10	Crude oil	kg	B	Rs.250/= per kg	-	-	-	*	2.5%	18%
1511.90.10	Serial fractions at room temperature (palm stearin)	kg	L	Rs.250/= per kg	-	-	-	*	2.5%	18%
1511.90.20	Palm oil imported in packing of 210 l and below	kg	B	Rs.275/= per kg	-	-	-	*	2.5%	18%
1511.90.30	Crude palm olein	kg	L	Rs.255/= per kg	-	-	-	*	2.5%	18%
1511.90.90	Other	kg	B	Rs.275/= per kg	-	-	-	*	2.5%	18%
15.12Sunflower seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
1512.11	Crude oil	kg	-	Rs.250/= per kg	-	-	-	*	2.5%	18%
1512.19	Other	kg	-	Rs.275/= per kg	-	-	-	*	2.5%	18%
1512.21	Crude oil, whether or not gossypol has been removed	kg	-	20% or Rs.90/= per kg	5% or Rs.25/= per kg	-	-	-	2.5%	18%
1512.29	Other	kg	-	20% or Rs.110/= per kg	5% or Rs.25/= per kg	-	-	-	2.5%	18%
15.13Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
1513.11	Crude oil :	-	-	-	-	-	-	-	-	-
1513.11.11	Virgin coconut oil	kg	S	Rs.125/= per kg	-	-	-	*	2.5%	18%
1513.11.19	Other	kg	S	Rs.125/= per kg	-	-	-	*	2.5%	18%
1513.11.21	Virgin coconut oil	kg	S	Rs.125/= per kg	-	-	-	*	2.5%	18%
1513.11.29	Other	kg	S	Rs.125/= per kg	-	-	-	*	2.5%	18%
1513.19	Other :	-	-	-	-	-	-	-	-	-
1513.19.10	In bulk	kg	S	Rs.150/= per kg	-	-	-	*	2.5%	18%
1513.19.90	Other	kg	S	Rs.150/= per kg	-	-	-	*	2.5%	18%
1513.21	Crude oil	kg	-	Rs.250/= per kg	-	-	-	*	2.5%	18%
1513.29	Other	kg	-	Rs.275/= per kg	-	-	-	*	2.5%	18%
15.14Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
1514.11	Crude oil	kg	-	20% or Rs.100/= per kg	5% or Rs.35/= per kg	-	-	-	2.5%	18%
1514.19	Other	kg	-	20% or Rs.110/= per kg	10% or Rs.75/= per kg	10%	-	-	2.5%	18%
1514.91	Crude oil	kg	-	20% or Rs.100/= per kg	5% or Rs.35/= per kg	10%	-	-	2.5%	18%
1514.99	Other	kg	-	20% or Rs.110/= per kg	10% or Rs.75/= per kg	10%	-	-	2.5%	18%
15.15Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified (+).
1515.11	Crude oil	kg	-	20% or Rs.175/= per kg	Rs.30/= per kg	-	-	-	2.5%	18%
1515.19	Other	kg	-	20% or Rs.180/= per kg	Rs.33/= per kg	10%	-	-	2.5%	18%
1515.21	Crude oil	kg	-	20% or Rs.100/= per kg	5% or Rs.35/= per kg	10%	-	-	2.5%	18%
1515.29	Other	kg	-	20% or Rs.110/= per kg	10% or Rs.75/= per kg	10%	-	-	2.5%	18%
1515.30	Castor oil and its fractions	kg	-	20%	5% or Rs.55/= per kg	10%	-	-	2.5%	18%
1515.50	Sesame oil and its fractions	kg	-	20%	Rs.15/= per kg	10%	-	-	2.5%	18%
1515.60	Microbial fats and oils and their fractions	kg	-	20%	Rs.15/= per kg	-	-	-	2.5%	18%
1515.90	Other :	-	-	-	-	-	-	-	-	-
1515.90.10	Tung oil and its fractions	kg	-	10%	-	10%	-	-	2.5%	18%
1515.90.21	Crude oil	kg	-	Rs.125/= per kg	-	-	-	-	-	18%
1515.90.29	Other	kg	-	Rs.150/= per kg	-	-	-	-	-	18%
1515.90.90	Other	kg	-	20%	Rs.15/= per kg	10%	-	-	2.5%	18%
15.16Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
1516.10	Animal fats and oils and their fractions	kg	-	20%	-	10%	-	-	2.5%	18%
1516.20	Vegetable fats and oils and their fractions	kg	-	20% or Rs.160/= per kg	Rs.73/= per kg	-	-	*	2.5%	18%
1516.30	Microbial fats and oils and their fractions	kg	-	20% or Rs.180/= per kg	Rs.73/= per kg	-	-	-	2.5%	18%
15.17Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16 (+).
1517.10.20	Coconut Butter	kg	-	20% or Rs.100/= per kg	10% or Rs.150/= per kg	-	-	-	2.5%	18%
1517.10.30	Other , With a fat content 80% or more	kg	-	20% or Rs.320/= per kg	10% or Rs.160/= per kg	-	-	*	2.5%	18%
1517.10.90	Other	kg	-	20% or Rs.200/= per kg	10% or Rs.100/= per kg	-	-	*	2.5%	18%
1517.90	Other	kg	-	20% or Rs.160/= per kg	Rs.200/= per kg	-	-	*	2.5%	18%
15.18Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16 (+).
1518.00	Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; 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.	kg	-	20%	-	10%	-	-	2.5%	18%
15.20Glycerol, crude; glycerol waters and glycerol lyes
1520.00.10	Glycerol, crude; glycerol lyes	kg	-	20%	-	10%	-	-	2.5%	18%
1520.00.20	Glycerol waters	kg	-	20%	-	-	-	-	2.5%	18%
15.21Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, wheather or not refined or coloured.
1521.10	Vegetable waxes	kg	-	20%	-	10%	-	-	2.5%	18%
1521.90	Other	kg	-	10%	-	10%	-	-	2.5%	18%
15.22Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, wheather or not refined or coloured.
1522.00	Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.	kg	L	20%	-	-	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.