15071000
ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES›Soya-bean oil and its fractions, whether or not refined, but not chemically modified
Crude oil, whether or not degummed
Subcodes (2)
Tariff classification and product characteristics
CN code 150710 covers crude soybean oil, including degummed oil, obtained from soybeans by solvent extraction or mechanical pressing. Crude soybean oil has a higher content of phosphatides, free fatty acids, and pigments compared to refined oil classified under 150790. Degumming, which involves removing phosphatides through hydration, does not change the tariff classification – the product remains classified as crude oil. Soybean oil is one of the most important commodities in global vegetable oil trade, used in the food industry, animal feed, and biodiesel production. Classification requires that the oil has not been subjected to refining processes beyond degumming.
EUDR requirements and food safety
Since 30 December 2025, imports of soybean oil into the EU are subject to Regulation (EU) 2023/1115 on deforestation-free products (EUDR). Importers must submit a due diligence statement confirming that the soybeans used to produce the oil do not originate from land deforested after 31 December 2020. The statement is filed through the European Commission's information system before placing the product on the EU market. Regarding food safety, soybean oil must comply with contaminant limits set in Regulation (EC) No 1881/2006, including maximum levels for polycyclic aromatic hydrocarbons and pesticide residues. As an allergen, soybean oil is subject to mandatory labelling under Regulation (EU) No 1169/2011. Countries of origin must be approved for exporting plant products to the EU.
Practical import considerations for 2026
Importers of crude soybean oil should pay particular attention to EUDR requirements in 2026, which mandate geolocation of the plots where soybeans were cultivated. The country benchmarking system determines the deforestation risk level, which affects the frequency of controls. The customs declaration must include CN code 150710, the EUDR statement reference number, and origin documentation. It is advisable to verify whether the import qualifies for tariff preferences under the Mercosur agreement or the GSP scheme. Soybean oil destined for biodiesel production may be subject to additional requirements under the Renewable Energy Directive RED III concerning sustainability criteria. Quality documentation should include a certificate of analysis with parameters such as acid value, phosphorus content, and fatty acid profile.
Crude soya-bean oil and EUDR regulations
Crude soya-bean oil under CN 1507 10 is one of the most important vegetable oils in global trade. From 2025 it is subject to EUDR (EU) 2023/1115 on deforestation – importers must submit a due diligence statement confirming the raw material is not sourced from land deforested after 31.12.2020. Main suppliers are Brazil, Argentina and USA. Import benefits from zero conventional duty. Quality controls cover acidity, peroxide values and contaminants. Crude oil requires refining before human consumption.
Frequently asked questions
Is crude soybean oil subject to the EUDR regulation?
Yes. Since 30 December 2025, soybean oil is one of the products covered by Regulation (EU) 2023/1115 on deforestation-free products. The importer must file a due diligence statement in the Commission's information system confirming that the raw material is not linked to deforestation after the cut-off date of 31 December 2020.
What is the difference between crude and refined soybean oil in customs classification?
Crude soybean oil, including degummed oil, is classified under CN code 150710. Refined, bleached, deodorised, or otherwise purified oil beyond degumming is classified under 150790. The distinction has tariff implications, as duty rates for the two subheadings may differ.
What quality documents should accompany a soybean oil import?
Imports of crude soybean oil require a certificate of analysis covering physicochemical parameters such as acid value, peroxide value, phosphorus content, moisture, and fatty acid profile. Additionally, test results for pesticide residues, mycotoxins, and heavy metals in compliance with EU limits are required.
Is crude soya-bean oil CN 1507 10 subject to EUDR?
Yes, from 2025 crude soya-bean oil CN 1507 10 falls under EUDR. The importer must submit a due diligence statement confirming soya is not from land deforested after 31.12.2020.
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