HS code · 4-digit heading
HS Code 15.07 – Soya-bean oil and its fractions; whether or not refined, but not chemically modified
What HS 15.07 covers
HS Heading 1507 covers "Soya-bean oil and its fractions; whether or not refined, but not chemically modified." This classification is of immense global significance, as soya-bean oil is one of the most widely produced and consumed vegetable oils worldwide. It encompasses all forms of soya-bean oil, from crude, unrefined oil extracted directly from soybeans to various refined grades (degummed, neutralized, bleached, deodorized) and specific fractions, as long as their fundamental chemical structure remains unaltered. The 'not chemically modified' clause is critical, meaning processes like hydrogenation, interesterification, or transesterification would move the product to other headings (e.g., 1516 for hydrogenated oils). Soya-bean oil is a cornerstone of the global food industry, used extensively in cooking, salad dressings, margarines, and processed foods. Beyond edible applications, it finds significant use in industrial sectors for manufacturing paints, inks, plastics, and increasingly, as a feedstock for biodiesel production. Its widespread availability, versatility, and relative cost-effectiveness have made it a staple commodity. For trade compliance, accurate classification under 1507 is essential for applying correct tariffs, adhering to food safety regulations, and complying with specific import quotas or sustainability certifications, especially relevant for biofuel-grade oil. It clearly differentiates this specific vegetable oil from other named vegetable oils within Chapter 15 and from chemically altered or prepared edible fats, emphasizing its direct origin and minimal processing.
- Covers
- Crude soya-bean oil
- Refined soya-bean oil
- Degummed soya-bean oil
- Bleached soya-bean oil
- Deodorized soya-bean oil
- Winterized soya-bean oil
- Soya-bean oil fractions
- Liquid soya-bean oil
- Solid soya-bean oil fractions
- Partially refined soya-bean oil
- Unrefined soya-bean oil
- Soya-bean oil for food use
- Soya-bean oil for industrial use
- Soya-bean oil for biofuel production
- Soya-bean oil for animal feed
- Health-grade soya-bean oil
- Cooking soya-bean oil
- Salad soya-bean oil
- Frying soya-bean oil
- Bulk soya-bean oil
- Bottled soya-bean oil (as the oil itself)
- Non-GMO soya-bean oil
- Organic soya-bean oil
- Examples
The United States, a major producer, exports vast quantities of crude soya-bean oil to China, where it undergoes further refining for domestic food consumption and industrial uses, often transported via large ocean tankers. Brazil ships refined soya-bean oil to European Union countries for use in various edible oil products and as a component in processed foods. Argentina, another significant producer, exports soya-bean oil fractions to India for diverse applications, including the manufacture of paints and resins, leveraging established maritime trade routes.
Subheadings under 15.07 2
Codes often confused with 15.07
Common mistake. A common classification error for soya-bean oil involves products that have undergone chemical modification, such as hydrogenation (which produces hardened fats) or interesterification. These chemically altered products fall under HS 1516, not 1507, as their chemical structure has been fundamentally changed. Another mistake is classifying soya-bean oil as a component of a prepared edible fat, such as margarine or a shortening, which would fall under 1517. While soya-bean oil is the primary ingredient, the addition of other components or specific processing to create a 'prepared' product shifts its classification. Confusion with other vegetable oils (e.g., sunflower or rapeseed oil under 1512 or 1514) is also possible if the specific botanical origin is not clearly identified.
Top exporters and importers of HS code 1507, 2025
In 2025, the largest exporter of HS code 1507 in UN Comtrade data was Argentina, with 35% of world exports; the largest importer in UN Comtrade data was India, with 38% 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 Argentina $5.7B 35% of world exports
- 2 Brazil $1.4B 8.8% of world exports
- 3 United States $1.2B 7.3% of world exports
World total: $16.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 India $6.5B 38% of world imports
- 2 Morocco $729M 4.2% of world imports
- 3 Bangladesh* ~$697M 4.0% of world imports · partner records ↗
World total: $17.3B 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.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
Questions about HS 15.07
What is HS code 1507?
HS code 1507 is a 4-digit heading in the Harmonized System that covers: Soya-bean oil and its fractions; whether or not refined, but not chemically modified. HS Heading 1507 covers "Soya-bean oil and its fractions; whether or not refined, but not chemically modified." This classification is of immense global significance, as soya-bean oil is one of the most widely produced and consumed vegetable oils worldwide. It encompasses all forms of soya-bean oil, from crude, unrefined oil extracted directly from soybeans to various refined grades (degummed, neutralized, bleached, deodorized) and specific fractions, as long as their fundamental chemical structure remains unaltered. The 'not chemically modified' clause is critical, meaning processes like hydrogenation, interesterification, or transesterification would move the product to other headings (e.g., 1516 for hydrogenated oils). Soya-bean oil is a cornerstone of the global food industry, used extensively in cooking, salad dressings, margarines, and processed foods. Beyond edible applications, it finds significant use in industrial sectors for manufacturing paints, inks, plastics, and increasingly, as a feedstock for biodiesel production. Its widespread availability, versatility, and relative cost-effectiveness have made it a staple commodity. For trade compliance, accurate classification under 1507 is essential for applying correct tariffs, adhering to food safety regulations, and complying with specific import quotas or sustainability certifications, especially relevant for biofuel-grade oil. It clearly differentiates this specific vegetable oil from other named vegetable oils within Chapter 15 and from chemically altered or prepared edible fats, emphasizing its direct origin and minimal processing.
What products fall under HS code 1507?
Crude soya-bean oil, refined soya-bean oil, degummed soya-bean oil, bleached soya-bean oil, deodorized soya-bean oil, winterized soya-bean oil, soya-bean oil fractions, liquid soya-bean oil, solid soya-bean oil fractions, partially refined soya-bean oil, unrefined soya-bean oil, soya-bean oil for food use, soya-bean oil for industrial use, soya-bean oil for biofuel production, soya-bean oil for animal feed, health-grade soya-bean oil, cooking soya-bean oil, salad soya-bean oil, frying soya-bean oil, bulk soya-bean oil, bottled soya-bean oil (as the oil itself), non-GMO soya-bean oil, organic soya-bean oil
What are common misclassifications for HS code 1507?
A common classification error for soya-bean oil involves products that have undergone chemical modification, such as hydrogenation (which produces hardened fats) or interesterification. These chemically altered products fall under HS 1516, not 1507, as their chemical structure has been fundamentally changed. Another mistake is classifying soya-bean oil as a component of a prepared edible fat, such as margarine or a shortening, which would fall under 1517. While soya-bean oil is the primary ingredient, the addition of other components or specific processing to create a 'prepared' product shifts its classification. Confusion with other vegetable oils (e.g., sunflower or rapeseed oil under 1512 or 1514) is also possible if the specific botanical origin is not clearly identified.
Which countries are the top exporters of goods under HS code 1507?
In 2025, the top exporters of HS code 1507 in UN Comtrade data were Argentina ($5.7B, 35% of world exports), Brazil ($1.4B) and the United States ($1.2B). World exports came to about $16.5B, 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 1507?
In 2025, the top importers of HS code 1507 in UN Comtrade data were India ($6.5B, 38% of world imports), Morocco ($729M) and Bangladesh (about $697M). World imports came to about $17.3B, 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 1507 structured?
HS code 1507 is a 4-digit heading under Chapter 15 of the Harmonized System. The first 2 digits (15) identify the chapter, and digits 3-4 (07) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.