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Customs code · HS subheading 1509 40

Final code reached

Untreated virgin olive oil, EU category 3

Extracted only by mechanical or other physical processes

This is a complete 8-digit customs code. Exports and Intrastat use it as it is. For an import into the EU the declaration uses 1509 40 00 00: this code with 00 added.

This code covers untreated virgin olive oil made from the fruit of the olive tree. It must be extracted only by mechanical or other physical processes under conditions that do not impair the oil.

For example

  • Untreated EU category 3 virgin olive oil made from olive fruit by mechanical extraction
  • Bulk untreated EU category 3 virgin olive oil extracted from olive fruit only by physical processes
See the official tariff text

Official tariff text

Virgin olive oil "EU cat. 3" obtained from the fruit of the olive tree solely by mechanical or other physical means under conditions that do not lead to deterioration of the oil, untreated

You are seeing what applies when you export from the EU. Switch above if you import.

You are seeing what applies when you import into the EU. Switch above if you export.

Your answer for export

The full EU export code is 1509 40 00.

You do not pick a 10-digit EU import line for an export declaration or Intrastat. The destination classifies the goods under its own tariff.

8 digits, ready

Selling to Norway, Great Britain and the United States

What they charge on arrival.

Norway, Great Britain and the United States use their own tariff lines under the 6-digit HS code. The rates below are what their customs charge on goods arriving from the EU. Match the goods against each country's own wording before you rely on a rate.

Norway

The rate depends on the line.

  • Their lines2 Norwegian lines

15.09.4010 For feed purpose

Norwegian tariff data checked Sept. 13, 2026.

Great Britain

102 GBP / 100 kg

  • Their lines1 British line
  • EU originDuty free

1509 40 00 00 Other virgin olive oils

Northern Ireland follows other rules.

UK tariff data checked Sept. 13, 2026.

United States

5¢/kg on contents and container. Unless this line is exempt, the additional US duty brings its duty to 10.0%

Estimated from published US measures

  • Their lines4 US lines
  • Entry dateSept. 18, 2026

1509.40.20.30 Olive oil and its fractions, whether or not refined, but not chemically modified

The US importer of record files the entry.

US tariff data checked Sept. 16, 2026.

See the 2 Norwegian lines

Selling to Norway

Norway splits the 6-digit category its own way, so these are Norway's own lines under it, not this EU code. Check your product against their wording; what Norwegian customs charges is shown per line.

  • 15.09.4010

    For feed purpose

    Ordinary duty
    4,88 NOK per kg
    Goods of EU origin
    The ordinary rate applies. Norway lists no separate rate for goods from the EU.

  • 15.09.4090

    Other

    Ordinary duty
    Duty free

Norwegian tariff data version 1.5/1.2, last checked Sept. 13, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

See the 1 British line

Selling to Great Britain

What UK customs charges when goods like these arrive in Great Britain.

  • 1509 40 00 00

    Other virgin olive oils

    Ordinary duty
    102 GBP / 100 kg
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1599, last checked Sept. 13, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

See the 4 US lines

Selling to the United States

What US customs charges when goods like these arrive from the EU. The US importer of record files the entry and pays the duty.

  • 1509.40.20.30

    Olive oil and its fractions, whether or not refined, but not chemically modified, Other virgin olive oils, Weighing with the immediate container under 18 kg, Certified organic

    General rate
    5¢/kg on contents and container
    From the EU
    No single figure Estimated from published US measures 5¢/kg on contents and container. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where the ordinary duty is lower. The amount depends on the quantity and the customs value, so we do not turn it into a percentage. US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

  • 1509.40.20.90

    Olive oil and its fractions, whether or not refined, but not chemically modified, Other virgin olive oils, Weighing with the immediate container under 18 kg, Other

    General rate
    5¢/kg on contents and container
    From the EU
    No single figure Estimated from published US measures 5¢/kg on contents and container. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where the ordinary duty is lower. The amount depends on the quantity and the customs value, so we do not turn it into a percentage. US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

  • 1509.40.90.30

    Olive oil and its fractions, whether or not refined, but not chemically modified, Other virgin olive oils, Other, Certified organic

    General rate
    3.4¢/kg
    From the EU
    No single figure Estimated from published US measures 3.4¢/kg. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where the ordinary duty is lower. The amount depends on the quantity and the customs value, so we do not turn it into a percentage. US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

  • 1509.40.90.90

    Olive oil and its fractions, whether or not refined, but not chemically modified, Other virgin olive oils, Other

    General rate
    3.4¢/kg
    From the EU
    No single figure Estimated from published US measures 3.4¢/kg. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where the ordinary duty is lower. The amount depends on the quantity and the customs value, so we do not turn it into a percentage. US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

Worked out for an entry on Sept. 18, 2026.

US tariff schedule 2026HTSRev19, last checked Sept. 16, 2026.

Last change we recorded: Revision 19 (2026), Sept. 16, 2026.

Anti-dumping and countervailing duties, US import taxes and customs fees are not included.

The descriptions above are the US tariff texts, which the United States publishes in English only.

Source: the US International Trade Commission's Harmonized Tariff Schedule (hts.usitc.gov), public domain, and the measures published in the Federal Register.

This is a planning estimate from the US Harmonized Tariff Schedule (revision shown) and the published Federal Register measures as of the date shown, for a shipment of EU origin. It is not a customs entry, legal advice or a broker's opinion, and tariffs.help is not a US-licensed customs broker. The US importer of record or their broker confirms the classification, origin, value and the duty due before filing.

Before you use the code

Check the facts that sit outside the code

The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.

Classify your own product, free Look up the current rates and rules
  1. The product and its form Check that your product really matches this description, including what it is made of and the form it arrives in.
  2. Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
  3. Current tariff measures Check today's rate, any restrictions or licences, and the quantity customs asks for, with Toldstyrelsen or TARIC.

On an import declaration

1509 40 00 00

When these goods are imported into the EU, the declaration uses the 10-digit form 1509400000: this code with 00 added. There is no further split under it.

Look this line up in the EU tariff

Exports from the EU and Intrastat normally use the 8-digit code as it is.

EU tariff data of Sept. 13, 2026.

Rates, origin and documents

Read the signals first. Open only the ones you want to check.

Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.

Data of Sept. 1, 2026

Lower duty for goods from some countries

Possible

Preferential rates exist for goods originating in:

  • San Marino
  • Comoros (excluding Mayotte), Madagascar, Mauritius, Seychelles and dependencies and Zimbabwe
  • Botswana, Eswatini, Lesotho, Mozambique and Namibia
  • Western Sahara
  • Andorra
  • Ivory Coast
  • Cameroon
  • Egypt
  • +34 origins

These rates apply to Economic Partnership Agreements; CARIFORUM except Haiti; GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms); OCTs (Overseas Countries and Territories).

Whether you can use one depends on the origin rules for the goods and on the documentation you can show.

Check this code in the official EU TARIC database

A limited quantity at a lower rate

Check

A tariff quota is recorded for this code. This does not say whether any of the quota is still available. It covers goods originating in:

  • Chile
  • Algeria
  • Jordan
  • Lebanon
  • Tunisia
Check this code in the official EU TARIC database

Restrictions and paperwork

Important

Import restrictions are recorded for goods originating in:

  • any country
  • Ukraine
  • Japan

The EU records document conditions on this code. What customs may ask for depends on where the goods come from, exactly what the product is and the customs procedure.

Proof of origin 2 conditions

If you claim a lower rate for goods from a country the EU has a trade agreement with, customs asks for proof of origin, for example a EUR.1 certificate or an origin declaration.

Show the EU's own wording for these conditions
  • Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
  • Movement certificate EUR.1

Sanctions and restricted regions 2 conditions

Some conditions come from EU sanctions rules. They matter when the goods are linked to a country or region the EU restricts trade with.

Show the EU's own wording for these conditions
  • Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
  • Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

Product controls and permits 2 conditions

Depending on the exact product, customs may ask for a licence, a permit or a control certificate before the goods are released.

Show the EU's own wording for these conditions
  • Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
  • Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Other conditions 11 conditions

These conditions match none of the groups above. Whether customs asks for one depends on the goods, where they come from and the customs procedure.

Show the EU's own wording for these conditions
  • Product not subjected to the provisions of Regulation (EU) 2024/1157
  • Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
  • Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
  • Products which left Japan before 28 March 2011
  • Declaration for the import into the European Union of feed and food originating in or consigned from Japan (Commission Implementing Regulation (EU) No 322/2014)
  • The products are accompanied by a declaration issued before 1 November 2012 in accordance with the Implementing Regulation (EU) No 284/2012 and stating that the products have left Japan before 1 December 2012
  • The products left Japan before 30.10.2012 and comply with Implementing Regulation (EU) No 284/2012
  • The products are accompanied by a declaration issued before 1.6.2013 in accordance with the Implementing Regulation (EU) No 996/2012 and stating that the products have left Japan before 1.7.2013
  • The products left Japan before 2.6.2013 and comply with Implementing Regulation (EU) No 996/2012
  • Declaration for the import into the European Union of feed and food originating in or consigned from Japan (Commission Implementing Regulation (EU) No 322/2014); the products left Japan before 9 January 2016
  • Declaration for the import into the European Union of feed and food originating in or consigned from Japan (Commission Implementing Regulation (EU) No 996/2012) which was issued before 1 April 2014; the products left Japan from 1 April 2014 but before 1 May 2014
Check this code in the official EU TARIC database

EU tariff measure data of Sept. 1, 2026.

One last classification check

Check the path and the nearest alternatives.

Use this view if you are still unsure the code describes the product precisely.

How we got to this code

  1. III
  2. 15
  3. 1509
  4. 1509 40
  5. 1509 40 00
Show the steps

Subheading 1509 40 has only this one 8-digit code, so there is no neighbour to compare with.

Worth comparing

Codes that sit close to this one, for when the material itself could be different.

Browse chapter 15

Similar products elsewhere in the tariff

Often confused with

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with Toldstyrelsen, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.