HS code · 4-digit heading
HS Code 15.04 – Fats and oils and their fractions of fish or marine mammals; whether or not refined, but not chemically modified
What HS 15.04 covers
Heading 1504 covers 'Fats and oils and their fractions of fish or marine mammals; whether or not refined, but not chemically modified.' This classification encompasses a broad range of fats and oils derived from aquatic sources, including various species of fish (e.g., cod, tuna, salmon, anchovy) and marine mammals (e.g., whales, seals). The critical condition for inclusion here is that these fats and oils, while they may be refined (e.g., filtered, deodorized, bleached), must *not be chemically modified*. This distinction is crucial, as it excludes products that have undergone processes like hydrogenation, interesterification, or transesterification, which would typically fall under heading 1516. The scope includes both crude and refined fish oils, such as cod liver oil, and their fractions, which are often rich in Omega-3 fatty acids. These products are widely used in dietary supplements, pharmaceuticals, animal feed (aquaculture), and various industrial applications. For trade compliance, accurate classification under 1504 is paramount due to stringent food safety and pharmaceutical regulations, environmental protection laws (especially for marine mammal products), and potential import duties or quotas. Misclassification can lead to significant penalties, product recalls, or denial of entry. This heading is a vital component of Chapter 15, which categorizes animal or vegetable fats and oils, providing a specific home for these aquatic-sourced lipids and reflecting their unique composition and diverse applications in global commerce. The historical significance of fish oils, particularly cod liver oil, as nutritional supplements underscores their long-standing importance.
- Covers
- Crude fish oil
- Refined fish oil
- Cod liver oil
- Tuna oil
- Salmon oil
- Anchovy oil
- Sardine oil
- Herring oil
- Shark liver oil
- Fish oil rich in Omega-3 (not chemically modified)
- Fish oil for aquaculture feed
- Fish oil for pharmaceutical use
- Fish oil for dietary supplements
- Whale oil
- Seal oil
- Marine mammal oil
- Fish oil fractions (not chemically modified)
- Purified fish oil
- Deodorized fish oil
- Bleached fish oil
- Fish oil for industrial use
- Fish oil for pet food
- Fish oil for cosmetics
- Menhaden oil
- Capelin oil
- Krill oil (oil only)
- Liver oil of other fish
- Examples
A dietary supplement company in Japan imports high-purity, refined fish oil, rich in Omega-3 fatty acids, from Norway, transported via ocean freight, for encapsulation into health supplements, classifying it under 1504. An aquaculture farm in the European Union sources crude fish oil in bulk from Peru, shipped across the Atlantic, to incorporate into fish feed for farmed salmon, accurately using HS 1504. A pharmaceutical company in the United States imports cod liver oil from Iceland for medicinal purposes, with the goods traveling across the Atlantic, ensuring correct classification under 1504. A cosmetic manufacturer in South Korea imports tuna oil from Spain for skincare products.
Subheadings under 15.04 3
Codes often confused with 15.04
Common mistake. Common misclassifications for 1504 include confusing it with chemically modified fats of heading 1516 (e.g., hydrogenated fish oil). The key distinction is 'not chemically modified'; if the oil has undergone hydrogenation or similar chemical alteration, it shifts to 1516. Another point of confusion is with prepared animal feed of 2309, especially if fish oil is a component. However, 1504 is for the *oil itself*, not a feed *preparation*. Traders might also mistakenly classify specific fatty acids derived from fish oil under Chapter 29 (e.g., pure EPA or DHA), but 1504 is for the oil or its non-chemically modified fractions. Always verify the degree of modification and the product's primary form.
Top exporters and importers of HS code 1504, 2025
In 2025, the largest exporter of HS code 1504 in UN Comtrade data was Peru, with about 18% of world exports; the largest importer in UN Comtrade data was Norway, with 18% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Peru* ~$625M 18% of world exports · partner records ↗
- 2 Denmark $432M 12% of world exports
- 3 China $418M 12% of world exports
World total: $3.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Norway $625M 18% of world imports
- 2 China $524M 15% of world imports
- 3 United States $262M 7.6% of world imports
World total: $3.4B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Questions about HS 15.04
What is HS code 1504?
HS code 1504 is a 4-digit heading in the Harmonized System that covers: Fats and oils and their fractions of fish or marine mammals; whether or not refined, but not chemically modified. Heading 1504 covers 'Fats and oils and their fractions of fish or marine mammals; whether or not refined, but not chemically modified.' This classification encompasses a broad range of fats and oils derived from aquatic sources, including various species of fish (e.g., cod, tuna, salmon, anchovy) and marine mammals (e.g., whales, seals). The critical condition for inclusion here is that these fats and oils, while they may be refined (e.g., filtered, deodorized, bleached), must *not be chemically modified*. This distinction is crucial, as it excludes products that have undergone processes like hydrogenation, interesterification, or transesterification, which would typically fall under heading 1516. The scope includes both crude and refined fish oils, such as cod liver oil, and their fractions, which are often rich in Omega-3 fatty acids. These products are widely used in dietary supplements, pharmaceuticals, animal feed (aquaculture), and various industrial applications. For trade compliance, accurate classification under 1504 is paramount due to stringent food safety and pharmaceutical regulations, environmental protection laws (especially for marine mammal products), and potential import duties or quotas. Misclassification can lead to significant penalties, product recalls, or denial of entry. This heading is a vital component of Chapter 15, which categorizes animal or vegetable fats and oils, providing a specific home for these aquatic-sourced lipids and reflecting their unique composition and diverse applications in global commerce. The historical significance of fish oils, particularly cod liver oil, as nutritional supplements underscores their long-standing importance.
What products fall under HS code 1504?
Crude fish oil, Refined fish oil, Cod liver oil, Tuna oil, Salmon oil, Anchovy oil, Sardine oil, Herring oil, Shark liver oil, Fish oil rich in Omega-3 (not chemically modified), Fish oil for aquaculture feed, Fish oil for pharmaceutical use, Fish oil for dietary supplements, Whale oil, Seal oil, Marine mammal oil, Fish oil fractions (not chemically modified), Purified fish oil, Deodorized fish oil, Bleached fish oil, Fish oil for industrial use, Fish oil for pet food, Fish oil for cosmetics, Menhaden oil, Capelin oil, Krill oil (oil only), Liver oil of other fish
What are common misclassifications for HS code 1504?
Common misclassifications for 1504 include confusing it with chemically modified fats of heading 1516 (e.g., hydrogenated fish oil). The key distinction is 'not chemically modified'; if the oil has undergone hydrogenation or similar chemical alteration, it shifts to 1516. Another point of confusion is with prepared animal feed of 2309, especially if fish oil is a component. However, 1504 is for the *oil itself*, not a feed *preparation*. Traders might also mistakenly classify specific fatty acids derived from fish oil under Chapter 29 (e.g., pure EPA or DHA), but 1504 is for the oil or its non-chemically modified fractions. Always verify the degree of modification and the product's primary form.
Which countries are the top exporters of goods under HS code 1504?
In 2025, the top exporters of HS code 1504 in UN Comtrade data were Peru (about $625M, 18% of world exports), Denmark ($432M) and China ($418M). World exports came to about $3.5B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 1504?
In 2025, the top importers of HS code 1504 in UN Comtrade data were Norway ($625M, 18% of world imports), China ($524M) and the United States ($262M). World imports came to about $3.4B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 1504 structured?
HS code 1504 is a 4-digit heading under Chapter 15 of the Harmonized System. The first 2 digits (15) identify the chapter, and digits 3-4 (04) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.