EU court excludes low-triglyceride fish oils from heading 1516

Re-esterified omega-3 fish-oil concentrates with a triglyceride content of 60.5% to 83.7% are not 'fats and oils' under heading 1516 of the Combined Nomenclature. The General Court held on 11 November 2026Europa, in Case T-701/25Europa, that such products — the balance consisting predominantly of mono- and diglycerides left over from re-esterification — fall outside heading 1516Europa. The answer endorses the outcome the German customs office had reached, while the final classification of the goods stays with the referring Federal Fiscal Court.

The products, imported from Chile and manufactured from concentrated omega-3 fatty acids obtained from crude fish oil, were declared under CN code 1516 10 90 on their 2016–2017 release for free circulation, with about 0.28% vitamin E added as an antioxidant. The Principal Customs Office classified them instead under code 2106 90 92 60 9, taking the view that goods below 85% triglycerides do not belong in Chapter 15. The Fiscal Court agreed, and the Federal Fiscal Court asked the EU judicature what minimum triglyceride content heading 1516 requires where the remainder is partial glycerides produced as re-esterification by-products. The reference, lodged in September 2025, reached the General Court by transfer from the Court of Justice in October 2025 and was decided without an Advocate General Opinion.

The Court refused to read any fixed percentage into the heading: neither the CN nor its explanatory notes state a minimum, and the 15% thresholds the referring court had invoked — Note 1(c) to Chapter 15 and the HS notes to heading 1517 — concern butter and milkfat products and heading 1517 goods only. The decisive test comes instead from the Court of Justice's 2024 Golden Omega rulingEuropa: fats and oils consist 'mainly' of glycerol esters in triglyceride formEuropa. Because the HS notes define re-esterification itself as the production of triglycerides, a re-esterified oil must carry a triglyceride content comparable to the natural state — generally significantly more than 90%Europa. The 60.5–83.7% range differs considerably from that level, while products at 90%, as in the WCO classification opinion, or up to 96.5%, as in a German binding tariff information, remain comparable.

For importers and brokers the practical line is comparative rather than numerical: concentrates whose triglyceride share sits well below natural-oil levels belong outside heading 1516 even though re-esterification is a process listed in that headingEuropa. The importer did not dispute that higher triglyceride levels are attainable, only that they require additional complex and costly separation steps. The decision on costs lies with the referring court, and the published judgment text is marked provisional.

Legal basis: judgment of the General Court of 11 November 2026, Fischölimporteur A v Hauptzollamt C, T-701/25Europa, interpreting heading 1516 of the Combined Nomenclature in Council Regulation (EEC) No 2658/87.