Anointing Oil: Product Composition and Customs Classification

Technical information for customs authorities, freight forwarders and international shipping partners

Proposed EU Combined Nomenclature (CN) code: 1518 00 99

Product Identification

Anointing oil is a prepared vegetable oil intended for religious and ceremonial use. It is supplied in small retail bottles and is used in limited quantities during traditional anointing practices.

Although the product is sometimes mistaken for a cosmetic, perfume or medicinal preparation, these descriptions do not accurately reflect its composition, presentation or primary intended purpose.

House of Anointing, operated by the Netherlands-based organisation LoveUnlimited Ministries, supplies anointing oil consisting of 95% pure olive oil and 5% essential oil.

This document explains the product's characteristics and the rationale for proposing classification under EU Combined Nomenclature code 1518 00 99.

1. Composition and Characteristics

The product has a straightforward formulation:

Olive oil forms the principal component and carrier of the preparation. Essential oil is added to provide the product's characteristic aromatic composition.

Different product varieties may contain different essential oils, but the basic composition remains 95% olive oil and 5% essential oil.

The finished product is a prepared oil rather than unblended olive oil. It is supplied for a specific non-food purpose and is not marketed or intended for human consumption.

Each bottle is supplied in an individually sealed retail box, protecting the contents during storage, handling and transportation.

2. Proposed Customs Classification: 1518 00 99

Under the international Harmonized System, heading 1518 includes certain prepared, non-edible mixtures or preparations of animal, vegetable or microbial fats and oils that are not more specifically classified elsewhere.

The European Union further subdivides this heading through its Combined Nomenclature.

For the product described in this document, the proposed classification is:

HS heading: 1518
HS subheading: 1518.00
EU CN code: 1518 00 99
Category: Other inedible mixtures or preparations of fats and oils, not elsewhere specified or included.

This classification is proposed on the basis of the finished product's composition and intended use. Olive oil is the predominant ingredient, while the additional essential oil creates a preparation intended for non-food use.

The product does not contain animal fats or oils and is not described as a chemically modified oil. It is supplied as a finished retail preparation rather than as a bulk industrial raw material.

These characteristics make CN 1518 00 99 the most relevant classification candidate within heading 1518, subject to confirmation by the competent customs authority.

For EU import declarations, the applicable ten-digit TARIC subdivision and any associated measures must also be checked.

3. Why Heading 1509 Is Not the Preferred Classification

Heading 1509 covers olive oil and its fractions, whether or not refined, provided they have not been chemically modified.

However, the finished product supplied by House of Anointing is not simply olive oil. It is a formulated preparation containing 95% olive oil and 5% added essential oil.

The additional ingredients are intentionally incorporated during production and form part of the finished commercial product.

Consequently, classification should be based on the complete preparation as presented for customs clearance, rather than solely on its predominant ingredient.

For this reason, heading 1509 is not considered the preferred classification for the finished product described here.

4. Distinction from Cosmetic and Perfumery Products

The presence of essential oil does not automatically establish that a preparation is a cosmetic or perfume.

Under Regulation (EC) No 1223/2009, the classification of a product as a cosmetic is closely connected to its primary intended purpose, including cleaning, perfuming, changing appearance, protecting or maintaining the external parts of the human body.

The product described here is not marketed for these purposes. It is not presented as skincare, a beauty treatment, massage oil, perfume or personal fragrance. Nor is it presented as a medicinal preparation.

Its aromatic ingredients form part of the preparation, but personal perfuming or cosmetic treatment is not its primary commercial function.

It is therefore important that customs and logistics personnel assess the actual product rather than relying exclusively on the appearance of a small bottle or the presence of fragrance ingredients.

Equally, the product's stated purpose does not independently establish its tariff classification. The applicable tariff heading must be determined from its objective characteristics, formulation, presentation and the relevant legal provisions.

5. Other Classification Considerations

Heading 1517 concerns edible mixtures and preparations of fats and oils. This does not correspond with the stated non-food purpose of the finished anointing-oil preparation.

Certain headings within Chapter 33 cover essential oils, fragrance preparations, perfumes and cosmetic or toilet preparations. Their applicability depends on the characteristics and principal function of the finished goods.

The presence of 5% essential oil should not, by itself, result in the entire preparation being treated as an essential oil or perfume. The product must be assessed as supplied, taking account of its predominantly olive-oil composition and its specific intended use.

The proposed classification under CN 1518 00 99 reflects this combination of characteristics.

6. Information for Customs Clearance and Transportation

To assist accurate identification, the following product description is recommended for supporting shipping documentation:

Product: Religious anointing oil – prepared vegetable oil

Composition: 95% pure olive oil, 5% essential oil.

Intended use: Non-food religious and ceremonial use.

Presentation: Liquid preparation in a sealed retail bottle and individual protective box.

Proposed EU CN code: 1518 00 99.

Product identification: Not marketed as a cosmetic, perfume, medicinal preparation or food product.

Where required, additional product-specific documentation may be requested to establish the formulation, confirm the relevant classification and assess applicable transport requirements.

Customs classification, transport safety requirements and product regulatory status are separate considerations. The proposed tariff code does not, by itself, establish whether additional carrier documentation or transport restrictions apply.

7. Regulatory Basis and Classification Confirmation

The proposed classification is based on the European Union's Combined Nomenclature applicable from 1 January 2026, established through Commission Implementing Regulation (EU) 2025/1926, together with the relevant Harmonized System headings and chapter notes.

The general rules for interpretation of the Combined Nomenclature require goods to be classified according to the wording of the relevant headings and applicable legal notes.

For definitive legal certainty, a Binding Tariff Information (BTI) decision may be obtained from an EU customs authority. Such a decision establishes the tariff classification of the goods described in the application and is generally valid throughout the European Union for three years.

Until a product-specific decision has been issued, CN 1518 00 99 should be regarded as the proposed classification rather than an officially confirmed binding determination.

Contact and Product Documentation

For customs clearance questions, ingredient clarification or requests for supporting documentation, please contact:

House of Anointing
Operated by LoveUnlimited Ministries

Nijverheidsweg 12
7005 BJ Doetinchem
The Netherlands

Email: info@zalving.nl
Telephone: +31 (0)85 800 0778 (option 3)
Website: anointingoil.eu

Regulatory references

• Commission Implementing Regulation (EU) 2025/1926 — Combined Nomenclature applicable for 2026.
• Harmonized System, Chapter 15, headings 1509 and 1518.
• Regulation (EC) No 1223/2009, Article 2(1)(a) — Definition of cosmetic products.
• European Commission — European Binding Tariff Information (EBTI).

This document provides product-identification information and a reasoned proposal for customs classification. It does not constitute a Binding Tariff Information decision.