HS Code 1514.91 : Rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified, Other, Crude oil
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified, other, crude oil is 1514.91. Under the 2026 South Korea (KCS / HSK), the representative MFN general duty rate is 5% [WTO Tariff Database 2025].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 15
Rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified
Heading 1514
Rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified
Subheading .91
.91
Other, Crude oil
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
South Korea (KCS / 관세청 Tariff 2026)
1514.91.00.00
MODULE 5: SOUTH KOREA IMPORT DUTY & TAX BREAKDOWN
KORUS / RCEP / CKFTA PREFERENTIAL ELIGIBILITY
Qualifying originating goods under KORUS FTA (US origin) or RCEP or Canada-Korea FTA satisfying product-specific rules enter South Korea duty-free or at preferential tariff rates with a valid Certificate of Origin.
Notice: South Korean customs entry, HSK classification, MFN tariffs, and VAT are governed by the Korea Customs Service (관세청 / KCS). Always verify declarable 10-digit HSK commodity codes with KCS or a licensed customs broker prior to import.
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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 Rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified, Other, Crude oil
MODULE 11: KCS Advance Classification Ruling (품목분류 사전심사)
Legally binding tariff classification rulings issued by Korea Customs Service Valuation Institute for HS 1514.91.
Query official KCS Advance Rulings portal:
Search Official KCS Customs Portal for 1514.91 →KCS Korean HSK Commodity Lines (1514.91)
National line-level (8/10-digit) detail for South Korea (KCS / HSK): coverage in progress.
Universal 6-digit WCO backbone applied rate: 5%. Confirm the full national commodity code at the official source (WTO Tariff Database 2025).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 1514.11 | Subheading under Heading 1514 | Compare Subheading 1514.11 → |
| 1514.19 | Subheading under Heading 1514 | Compare Subheading 1514.19 → |
| 1514.99 | Subheading under Heading 1514 | Compare Subheading 1514.99 → |
Official Primary Sources & Authority References
Korea Customs Service (KCS / 관세청) ↗
Official South Korean 10-digit HSK commodity codes and KCS MFN duty rates.
KCS Customs Valuation and Classification Institute (관세평가분류원) ↗
KCS official advance tariff classification rulings (품목분류 사전심사) database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and South Korea (KCS / HSK) general duty for Rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified, Other, Crude oil?
Under WCO Harmonized System 2022 and South Korea (KCS / HSK), Rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified, Other, Crude oil is classified under HS 1514.91 (Heading 1514, Chapter 15). The representative KR MFN general duty rate is 5%.
How is HS 1514.91 distinguished within Heading 1514 (Rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified)?
Heading 1514 covers Rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified. Subheading 1514.91 specifically isolates Other, Crude oil. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 1514.
What are the primary candidate subheadings related to HS 1514.91?
Related subheadings under Heading 1514 include 1514.11, 1514.19, 1514.99. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified, Other, Crude oil?
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 1514.91 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 Rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified, Other, Crude oil?
Commercial shipments of Rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified, Other, Crude oil 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 1514.91?
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 1514.91?
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.
What is the import VAT rate for HS 1514.91 in South Korea?
South Korea assesses a standard 10% Value-Added Tax (부가가치세 / VAT) on imports, calculated on CIF value + statutory customs duty. Essential agricultural goods or specific items may carry exemptions under KCS rules.
What is South Korea's de minimis duty and tax threshold?
South Korea's de minimis threshold for express parcel imports is USD $150 (or USD $200 for qualifying goods originating from the United States under the KORUS FTA). Below this threshold, entry is duty-free and tax-free.
Which agency regulates customs entry and tariff classification in South Korea?
Customs declarations and advance tariff classification rulings (품목분류 사전심사) are administered by the Korea Customs Service (관세청 / KCS) under the Harmonized System Korea (HSK).
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