Import duty on shea butter in the UK

HS code

1515.90

UK codes

11

UK import duty

0% – 12%

UK VAT

20%

Source: UK Global Tariff (HMRC Trade Tariff service) · checked 2026-10-31

Shea butter is a vegetable fat, 1515.90.

UK commodity codes under 1515.90

UK commodity codeDescriptionImport dutyVAT
1515 90 11 00Tung oil; jojoba and oiticica oils; myrtle wax and japan wax; their fractions0%20%
1515 90 21 00Tobacco-seed oil and its fractions › Crude oil › For technical or industrial uses other than the manufacture of foodstuffs for human consumption0%conditions apply20%
1515 90 29 00Tobacco-seed oil and its fractions › Crude oil › Other6%20%or 0% (VAT zero rate)
1515 90 31 00Tobacco-seed oil and its fractions › Other › For technical or industrial uses other than the manufacture of foodstuffs for human consumption0%conditions apply20%
1515 90 39 00Tobacco-seed oil and its fractions › Other › Other8%20%or 0% (VAT zero rate)
1515 90 40 00Other oils and their fractions › Crude oils › For technical or industrial uses other than the manufacture of foodstuffs for human consumption2%conditions apply20%
1515 90 51 00Other oils and their fractions › Crude oils › Other › Solid, in immediate packings of a net content not exceeding 1 kg12%20%or 0% (VAT zero rate)
1515 90 59 00Other oils and their fractions › Crude oils › Other › Solid, other; fluid6%20%or 0% (VAT zero rate)
1515 90 60 00Other oils and their fractions › Other › For technical or industrial uses other than the manufacture of foodstuffs for human consumption4%conditions apply20%
1515 90 91 00Other oils and their fractions › Other › Other › Solid, in immediate packings of a net content not exceeding 1 kg12%20%or 0% (VAT zero rate)
1515 90 99Other oils and their fractions › Other › Other › Solid, other; fluid
2 full 10-digit codes
  • 1515 90 99 20 — Other oils and their fractions › Other › Other › Solid, other; fluid › Hazelnut oil
  • 1515 90 99 99 — Other oils and their fractions › Other › Other › Solid, other; fluid › Other
8%20%or 0% (VAT zero rate)

Import duty on shea butter by country

How UK import charges work

The duty shown is the standard rate for goods from countries without a trade deal. Goods from a country with a UK trade agreement may pay less, or nothing, if they meet the rules of origin. A few products from certain countries also pay anti-dumping duties. The UK charges import VAT on the customs value plus shipping, insurance and duty.

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Frequently asked questions

Q1What is the UK commodity code for shea butter?
It depends on the product’s details: 11 UK codes sit under HS 1515.90. The table on this page lists each one with its duty.
Q2What is the import duty on shea butter in the UK?
Between 0% – 12%, depending on the exact code. Goods from countries with a trade agreement may pay less if they meet the rules of origin.
Q3Do I pay VAT on imported shea butter?
Yes. Import VAT of 20% applies on top of duty. The UK charges import VAT on the customs value plus shipping, insurance and duty.
Q4Is the UK code the same as the US HTS code?
Only the first 6 digits (1515.90) are the same. The US adds its own digits and rates: see the US HTS code for shea butter.

Find another product’s UK duty

New to customs terms? Read what an HS code is and our guide on how to calculate landed cost.

Classification guidance only, not a binding ruling or customs advice. The right code depends on your product’s exact material, function and construction. For certainty, get an Advance Tariff Ruling from HMRC, or ask a licensed customs broker.