HS Code 1504.10 : Fish-liver oils and their fractions
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for fish-liver oils and their fractions is 1504.10. Under the 2026 Brazil (RFB / NCM), the representative MFN general duty rate is 5.4% [Receita Federal do Brasil (RFB)].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 15
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
Heading 1504
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
Subheading .10
.10
Fish-liver oils and their fractions
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
Brazil (Receita Federal do Brasil / NCM Tariff 2026)
1504.10.00.00
MODULE 5: BRAZIL IMPORT DUTY & COMPOUND TAX BREAKDOWN
MERCOSUR COMMON EXTERNAL TARIFF (CET) PREFERENTIAL ELIGIBILITY
Qualifying originating goods from Mercosur member states (Argentina, Uruguay, Paraguay) satisfying rules of origin enter Brazil under 0% preferential tariffs with a valid Certificate of Origin.
Notice: Brazilian customs clearance, NCM classification, import duties (II), federal taxes (IPI, PIS/COFINS), and state ICMS are governed by Receita Federal do Brasil (RFB) and Portal Único Siscomex. Always verify declarable 8-digit NCM codes with RFB or a licensed Brazilian despachante alfandegário prior to import.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 1504.10
Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 1504.10.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Fish-liver oils and their fractions
MODULE 11: RFB Solução de Consulta (NCM Classification)
Legally binding tariff classification rulings issued by Receita Federal do Brasil (RFB) for HS 1504.10.
Query official RFB Solução de Consulta database:
Search Official RFB Portal for 1504.10 →RFB NCM 8-Digit Commodity Lines (1504.10)
National line-level (8/10-digit) detail for Brazil (RFB / NCM): coverage in progress.
Universal 6-digit WCO backbone applied rate: 5.4%. Confirm the full national commodity code at the official source (Receita Federal do Brasil (RFB)).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 1504.20 | Subheading under Heading 1504 | Compare Subheading 1504.20 → |
| 1504.30 | Subheading under Heading 1504 | Compare Subheading 1504.30 → |
Official Primary Sources & Authority References
Receita Federal do Brasil (RFB / Siscomex) ↗
Official Brazilian 8-digit NCM tariff items and RFB MFN import duty (II) rates.
RFB Solução de Consulta (COSIT / NCM Classification) ↗
Receita Federal official binding tariff classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Brazil (RFB / NCM) general duty for Fish-liver oils and their fractions?
Under WCO Harmonized System 2022 and Brazil (RFB / NCM), Fish-liver oils and their fractions is classified under HS 1504.10 (Heading 1504, Chapter 15). The representative BR MFN general duty rate is 5.4%.
How is HS 1504.10 distinguished within Heading 1504 (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. Subheading 1504.10 specifically isolates Fish-liver oils and their fractions. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 1504.
What are the primary candidate subheadings related to HS 1504.10?
Related subheadings under Heading 1504 include 1504.20, 1504.30. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Fish-liver oils and their fractions?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 1504.10 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Fish-liver oils and their fractions?
Commercial shipments of Fish-liver oils and their fractions with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 1504.10?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What FDA Prior Notice requirements apply to commercial imports under HS 1504.10?
Under the Public Health Security and Bioterrorism Preparedness and Response Act (21 CFR 1.276), FDA Prior Notice must be submitted electronically via ACE or FDA PNSI before arrival.
Does Brazil assess a single import VAT on HS 1504.10?
No. Brazil does not assess a single VAT; imports incur a compound tax stack: II (Import Duty, shown as headline MFN rate) + IPI (federal excise) + PIS/COFINS-Importação + ICMS (state tax ~17%–18%).
What is Brazil's de minimis threshold for express parcel imports?
Under the Remessa Conforme program, compliant e-commerce shipments valued up to US$50 enter free of II (Import Duty), though ICMS state tax still applies.
Which agency regulates customs entry and tariff classification in Brazil?
Customs declarations, NCM 8-digit tariff items, and binding Solução de Consulta rulings are administered by Receita Federal do Brasil (RFB) and Portal Único Siscomex under the Mercosur Common External Tariff (CET).
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