Guide to HS codes and customs and tax tariffs for oils and fats in Arab countries

Correct customs classification of oils and fats is the foundation of any successful import or export operation. A small error in an HS code can mean a difference of thousands of dollars in duties, or a shipment held up at the port. This guide brings together — in one place — the Harmonized System codes for every type of oil and fat, the structure of customs tariffs across Arab countries, and the duties, taxes, and exemptions documented from official sources at the time of writing.

⚠️ Before you start: The figures in this guide reflect the official tariffs at the time it was prepared. Customs duties and VAT change through periodic decrees and ministerial decisions, and free trade agreements may eliminate duties entirely. You should always verify with the official customs portal of the importing country before executing any shipment. Links to official authorities are provided at the end of the guide.

1. How Does the HS System Work? The Principle That Unifies the World

The Harmonized Commodity Description and Coding System (HS) is a global customs language developed by the World Customs Organization (WCO) and used by more than 200 countries. All oils and fats fall primarily under Chapter 15 of the system (with exceptions such as cocoa butter in Chapter 18 and ghee in Chapter 04).

The golden rule that simplifies everything:

The first six digits are unified across every country in the world.

The first two digits = the Chapter · the first four = the Heading · the first six = the Subheading. Anything added after the sixth digit is a national detail that varies from one country to another. For example, the code 1509.10 means "virgin olive oil" in Egypt, Saudi Arabia, Morocco, and any other country alike.

2. The Complete Reference Table of HS Codes for Oils and Fats

The following table covers all the main types of oils and fats with their unified codes (6 digits) and their names in Arabic and English. These codes are valid for use in all Arab countries as a base, with national digits added per country.

a) Olive Oil and Its Derivatives — Heading 1509 / 1510

HS CodeEnglish NameArabic Name1509.10Virgin / Extra-Virgin Olive Oilزيت زيتون بكر (ويشمل البكر الممتاز)1509.90Refined Olive Oilزيت زيتون مكرر1510.00Olive-Pomace Oil (crude & refined)زيت تفل الزيتون (بوماس) خام ومكرر

b) Palm Oil and Its Derivatives — Heading 1511 / 1513

HS CodeEnglish NameArabic Name1511.10Crude Palm Oil (CPO)زيت النخيل الخام1511.90Refined Palm Oil / Olein / Stearinزيت النخيل المكرر وكسوره (أولين/ستيارين)1513.21Crude Palm Kernel Oilزيت نواة النخيل الخام1513.29Refined Palm Kernel Oilزيت نواة النخيل المكرر وكسوره

c) Other Vegetable Oils — Headings 1507 / 1508 / 1512 / 1514 / 1515

HS CodeEnglish NameArabic Name1507.10 / .90Soybean Oil (crude / refined)زيت فول الصويا1508.10 / .90Groundnut / Peanut Oil (crude / refined)زيت الفول السوداني1512.11 / .19Sunflower / Safflower Oil (crude / refined)زيت عباد الشمس والقرطم1512.21 / .29Cottonseed Oil (crude / refined)زيت بذرة القطن1513.11 / .19Coconut (Copra) Oil (crude / refined)زيت جوز الهند1514.11 / .19Rapeseed / Canola Oil (crude / refined)زيت اللفت/الكانولا1514.91 / .99Mustard Oil (crude / refined)زيت الخردل1515.21 / .29Corn (Maize) Oil (crude / refined)زيت الذرة1515.50Sesame Oilزيت السمسم (الشيرج)1515.30Castor Oilزيت الخروع1515.90Other Fixed Vegetable Oils (grapeseed, almond, avocado, black seed, jojoba…)زيوت نباتية أخرى

d) Animal Fats and Fish Oils — Headings 1501–1506

HS CodeEnglish NameArabic Name1501.00Lard / Pig Fatشحم الخنزير (لارد)1502.10Tallow (Bovine/Ovine Fat)شحم الأبقار والأغنام (تالو)1504.10Fish Liver Oils (Cod Liver)زيوت أكباد الأسماك (كبد الحوت)1504.20Fish Oils (Omega-3 rich)زيوت الأسماك (غنية بأوميغا-3)1505.00Wool Grease (Lanolin)دهن الصوف (لانولين)

e) Processed, Hydrogenated, and Blended Fats — Headings 1516–1518

HS CodeEnglish NameArabic Name1516.20Hydrogenated Vegetable Oils (Shortening)زيوت نباتية مهدرجة (شورتننج)1517.10Margarineالمارجرين1517.90Edible Fat Blends & Preparationsمستحضرات ومخاليط دهنية مأكولة1518.00Modified Fats & Oils (Inedible / Industrial)زيوت ودهون معدّلة (غير مأكولة/صناعية)

3. Trade Agreements and Their Effect on Oil & Fat Duties

The customs duties mentioned in this guide are the "general" rates applied to imports from any country. In practice, however, these duties may drop to zero if the oil originates in a country linked to the importing country by a free trade agreement. Below are the most important agreements affecting the oils and fats trade in the Arab region:

a) Greater Arab Free Trade Area (GAFTA) — The Broadest Impact

GAFTA has the broadest impact on trade between Arab countries, having fully exempted agricultural trade among them from customs duties. Since 1 January 2005, all agricultural products (Chapters 1–24, including all oils and fats) became exempt from customs duties and charges of equivalent effect between member states. This means an Egyptian trader exporting oil to Saudi Arabia or the UAE may pay 0% customs duty instead of the standard rate — provided the rules of origin are met (a minimum 40% local value added) and a certified Arab certificate of origin is presented.

Member states: Most Arab countries are parties to the agreement, except Somalia, Djibouti, Comoros, and Mauritania. Note that the exemption covers customs duties only — local VAT still applies when sold inside the importing country.

b) The Agadir Agreement — A Gateway to the European Market

A free trade agreement between Egypt, Morocco, Tunisia, and Jordan (in force since 2006/2007), later joined by Lebanon and Palestine. It exempts both industrial and agricultural goods — including oils and fats — from customs duties between its members.

What matters specifically for oil traders: Agadir's key advantage is its adoption of the Pan-Euro-Mediterranean rules of origin, which allow "cumulation of origin" — meaning oil produced in Egypt using inputs from Morocco or Tunisia is treated as a single origin and benefits from preferential access to the European market. This is a powerful advantage for an exporter targeting Europe from a Mediterranean Arab country.

c) African Continental Free Trade Area (AfCFTA)

The largest free trade area in the world by number of countries, covering the African Arab states (Egypt, Morocco, Algeria, Tunisia, Libya, Sudan, Mauritania, Djibouti, Somalia, Comoros). Practical implementation began in 2021.

• Liberalization mechanism: Tariffs removed gradually on 90% of tariff lines over 5 years (10 years for least-developed countries), 7% "sensitive" lines over a longer period, and 3% excluded entirely.
• What concerns oils: Many oils and fats fall within the 90% slated for liberalization, but some oils may be classified as "sensitive" in certain countries' schedules to protect domestic production — so each country's schedule of concessions must be checked. Notably, fish oil and essential oils were included among the expanded products in the agreement's Guided Trade Initiative.
• Condition for benefit: Meeting the product-specific rules of origin and presenting certified documents. The electronic tariff book is available on the agreement's portal.

d) Euro-Mediterranean and Bilateral Agreements

Most Mediterranean Arab countries (Egypt, Morocco, Tunisia, Jordan, Lebanon, Algeria) are linked to Association Agreements with the European Union that liberalize industrial goods trade and grant broader facilities for agricultural and processed food products (including some oils) within defined quotas and rules of origin. Other agreements also exist, such as EFTA (Iceland, Liechtenstein, Norway, Switzerland) and Mercosur (with Egypt), in addition to various bilateral agreements between Arab countries (such as Tunisia with Algeria and Libya).

💡 The practical rule: Before any shipment, always ask: "Is the origin of this oil linked to the importing country by an agreement?" If yes, the correct certificate of origin may save the duties entirely. The difference between paying 30% and paying 0% can be just one origin document.

4. Tariffs and Taxes by Country

🇪🇬 Egypt

Code structure: 10 digits (format XX/XX/XX/XX/XX). Authorities: Egyptian Customs Authority and the Egyptian Tax Authority.

Egypt has a special tax treatment for edible oils worth noting:

• Edible vegetable oils are NOT subject to the general VAT (14%) — they are treated as "schedule goods" subject to a schedule tax of only 0.5% (for refined and blended oils).
• Unblended crude oil that is refined and sold for food purposes: no schedule tax or VAT is due.
• When oil is sold for non-food (industrial) purposes: it is subject to the general 14% VAT.
• Customs duties: Egypt exempts oilseeds and crude oils (palm, soybean, sunflower) from duties to encourage domestic industry, while refined oils and margarine face higher duties.

🇸🇦🇦🇪🇰🇼🇶🇦🇧🇭🇴🇲 Gulf Cooperation Council (GCC) Countries

Code structure: 12 digits, unified since January 2025 (the new unified customs tariff, which raised the number of lines from about 7,800 to more than 13,400, based on HS 2022).

GCC countries share a unified customs tariff of 5% on most imported food products from outside the region, with many crude oils exempt. However, tax treatment differs substantially between countries:

CountryCustoms Duty on OilsVATSaudi Arabia5% (crude often 0%)15% on oils (no food exemption)UAE5% (crude often 0%)5%Kuwait5% (crude often 0%)None currentlyQatar5% (crude often 0%)None currentlyBahrain5% (crude often 0%)10%Oman5% (crude often 0%)5%

💡 Important note: Unlike Egypt and the UAE, Saudi Arabia applies full VAT (15%) on edible oils with no exemption, as its zero-rated goods base is very limited (covering exports, medicines, and precious metals under conditions).

🇯🇴 Jordan

Code structure: 8 digits. Authority: Jordan Customs Department (CITS system).

• Customs duty scale: five bands — 0%, 5%, 10%, 20%, 30%.
• Basic foodstuffs and raw materials are exempt from customs duties.
• General Sales Tax (GST): 16%, calculated on (CIF value + customs duty).
• ⚠️ Note for importers: Olive oil is a state-monopolized commodity, and importing certain foodstuffs requires a prior license.

🇲🇦 Morocco

Code structure: 10 digits. Authority: Administration of Customs and Indirect Taxes (ADII).

• Morocco is among the countries with relatively high agricultural duties (the agricultural average exceeds 30%), protecting domestic production, especially olive oil.
• Refined oils and margarine face duties typically between 25% and 40%, while crude oils are lower.
• VAT: 20% (standard rate).
• It is strongly advised to check the Moroccan customs portal for the exact code, as additional import charges apply in some cases.

5. The Rest of the Arab Countries — A Quick Overview

Detailed data for these countries is less available in open sources, and some are going through special circumstances. The ranges below are indicative, and the definitive reference is each country's official authority (see the links table below).

CountryCode DigitsDuty Range on Oils (indicative)🇩🇿 Algeria105% (crude) — up to 30% (refined/olive)🇹🇳 Tunisia1010% — up to 36% (refined/margarine)🇱🇧 Lebanon85% — 10% (VAT 11%)🇮🇶 Iraq85% — up to 35% (processed)🇱🇾 Libya85% — 30% (special circumstances)🇸🇩 Sudan80% — 25% (VAT 17%)🇸🇾 Syria8Variable (domestic olive oil exempt)🇾🇪 Yemen80% — 10% (exceptional circumstances)🇵🇸 Palestine8Close to the Jordanian system (VAT 16%)🇲🇷 Mauritania80% — 20%🇩🇯 Djibouti80% — 5% (broad free-zone exemptions)🇸🇴 Somalia6Limited customs system🇰🇲 Comoros810% — 20%

6. A Practical Guide: How to Find the Right Code and Verify the Duty

1. Define the product precisely: Is the oil crude or refined? Blended or pure? For food or industry? Every detail changes the code and the duty.
2. Start from the 6-digit code in the reference table above — it is valid as a starting point in any country.
3. Enter the official customs portal of the importing country (links below) and search by the code to find the full national digits and the applied duty.
4. Check trade agreements: If the origin is Arab, the duty may be zero under GAFTA — request the certificate of origin.
5. Add local taxes: The customs duty is not the final cost — add VAT and service fees to know the full landed cost.
6. When in doubt, use a licensed customs broker — a classification error can cost fines and delays.

7. Official Customs Authority Links

CountryOfficial AuthorityWebsiteSaudi ArabiaZakat, Tax and Customs Authorityzatca.gov.saUAEFederal Customs Authorityfca.gov.aeEgyptEgyptian Customs Authority / Nafezanafeza.gov.egJordanJordan Customs Departmentcustoms.gov.joMoroccoCustoms and Indirect Taxes Administrationdouane.gov.maKuwaitGeneral Administration of Customscustoms.gov.kwQatarGeneral Authority of Customscustoms.gov.qaBahrainCustoms Affairscustoms.gov.bhOmanGeneral Customs Authoritycustoms.gov.omAlgeriaGeneral Directorate of Customsdouane.gov.dzTunisiaCustoms Directoratedouane.gov.tnLebanonGeneral Directorate of Customscustoms.gov.lbIraqGeneral Authority of CustomsIraqi Customs AuthoritySyriaGeneral Directorate of Customscustoms.gov.syLibyaLibyan Customs Authoritycustoms.gov.lySudanGeneral Authority of Customscustoms.gov.sdYemenYemeni Customs Authoritycustoms.gov.yePalestineMinistry of Finance — Customspmof.psMauritaniaGeneral Directorate of Customsdouanes.gov.mrDjiboutiCustoms and Indirect Taxesdouanes.gouv.djSomaliaSomali Customs Authoritycustoms.gov.soComorosGeneral Directorate of CustomsVia the government portal — see the Ministry of Finance

Note: Some customs websites in countries undergoing special circumstances may be unavailable or have intermittent service at the time of visiting. In these cases, contacting the commercial attaché or the relevant chamber of commerce is advised, or using international databases such as the World Bank's WITS portal.

Disclaimer: This guide was prepared for informational and research purposes and reflects the tariffs available from official sources at the time of writing. Customs and tax tariffs change continuously through government decisions and trade agreements. This guide does not constitute customs or legal advice, and you should verify with the competent official authority or a licensed customs broker before making any commercial decision.

Sources: World Customs Organization (WCO) · World Trade Organization (WTO) · Egyptian Tax Authority (Law 67 of 2016) · Saudi Zakat, Tax and Customs Authority (ZATCA) · Jordan Customs Department · Secretariat of the Greater Arab Free Trade Area (GAFTA).

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