Tariff item · Chapter 15 · Section III, Animal, vegetable or microbial fats and oils and their cleavage prod…

HS 1502 90 10Unrendered fats

Animal,vegetable or microbial fats and oils and their cleavage products, prepared edible fats, animal or vegetable waxes › Fats of bovine animals, sheep or goats, other than those of heading 1503

Customs duty
15%
Tariff rate
GST now
5%
Import policy
Prohibited
Export policy
Prohibited
Unit
kg
Duty in China
0%
On Indian goods
Landed costSearch codesDuty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate15%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)Exempt (11/2018-Customs, S.No. 1)BCD + AIDC11/2018-Customs, S.No. 1
Integrated GST (IGST)5%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Japan CEPA0%Japan
India–Malaysia CECA0%Malaysia
India–Sri Lanka FTA0%Sri Lanka
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–UAE CEPA3%United Arab Emirates
SAFTA5%Sri Lanka
SAPTA7.5%Bangladesh, Bhutan, Maldives, Nepal

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Clearance by other agencies

  • Animal Quarantine & Certification Services (AQCS): a no-objection at customs clearance, under 1. Livestock Importation Act (Act No. IX. of 1898) as amended by the Livestock Importation (Amendment) Act, 2001 (5.7.2001), 2. DADF Notification No. S.O.2666 (E) dated 16.10.2014, Notification No. S.O.3112 (E) dated 30.09.16, Notification Nos. S.O.1495 (E) and 1496 (E) dated 10.6.2014.

"*Import of items under this CTI is Prohibited as per ITC HS policy*In case of PGA facilitated bills i.e. which have not been routed through PGA for NOC,Proper Officer should verify and ensure that the mandatory documents-Health Certificate[6360AQ]have been uploaded in (E-Sanchit) before giving Out-of -Charge(OOC)*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Prohibited.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • SWS is exempt under S.No. 1 of 11/2018-Customs, as amended by 16/2026-Customs.
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5%.
  • Until 21 September 2025 12%.
  • Change: Down.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 79Fats of bovine animals, sheep or goats, other than those of heading 15035%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512%1/2017-Central Tax (Rate)
From 22 Sep 20255%9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
1502Fats of bovine animals, sheep or goats, other than those of heading 15030.15%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

*AS PER S.NO 91 OF SCHED. 2 OF ITC HS EXPORT POLICY;EXPORT OF TALLOW, FAT AND/OR OILS OF ANY ANIMAL ORIGIN EXCLUDING BUFFALO TALLOW, FISH OIL AND LANOLIN IS PROHIBITED.FOR EXPORT OF FISH OIL OR LANOLIN VERIFY BY TESTING THAT THE GOODS ARE FISH OIL OR LANOLIN BEFORE ALLOWING EXPORT. FOR EXPORT OF BUFFALO TALLOW ENSURE EXPORTER IS HAVING APEDA REGISTERED INTEGRATED MEAT PLANT HAVING RENDERING FACILITIES SUBJECT TO COMPULSORY PRE-SHIPMENT BIO-CHEMICAL TEST BY LABORATORY APPROVED BY APEDA.*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Prohibited under DGFT 104(RE-2013)/2009-2014 of 31 Dec 2014.
  • Condition: Subject to Policy Condition 01 of the Chapter.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 1502 90, and China's below.

China: the same goods (1502 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 1502 90. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
1502.90.00.00Other fats of bovine animals or sheep其他牛、羊脂肪0%APTA rate, with an APTA certificate of origin8%13%9%ABMRSPQ
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

1502.90.00Other fats of bovine animals or sheep

1502.90.00.00Other fats of bovine animals or sheep其他牛、羊脂肪

Excluding goods of heading 1503但品目1503的货品除外

Unit
kg
MFN import duty
8%
Provisional import duty
4%
General import duty
70%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
23 Aug 2026
Licences and certificates
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • MImport commodity inspection进口商品检验
  • RImported food hygiene inspection进口食品卫生监督检验
  • SExported food hygiene inspection出口食品卫生监督检验
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Processing method加工方法
  • 3.Whether containing lean meat是否含瘦肉
  • 4.GTIN
  • 5.CAS
  • 6.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
0%
RCEP rates
Australia
4%
Brunei
4%
Cambodia
4%
South Korea
4%
Laos
4%
Malaysia
4%
New Zealand
4.8%
Singapore
4%
Thailand
4%
Vietnam
4%
Japan
4.4%
Indonesia
4%
Philippines
4%
Myanmar
4%
CIQ codes
  • 1502900000101Other bovine or ovine fats (excl. those of heading 15.03) (Bovine fat for industrial use)其他牛、羊脂肪(但品目1503的货品除外)(工业用牛油脂)
  • 1502900000102Other bovine or ovine fats (excl. those of heading 15.03) (Ovine fat for industrial use)其他牛、羊脂肪(但品目1503的货品除外)(工业用羊油脂)
  • 1502900000103Other bovine or ovine fats (excluding products of heading 15.03) (wild pig, bovine, ovine fats for industrial use)其他牛、羊脂肪(但品目1503的货品除外)(工业用野生猪、牛、羊油脂)
  • 1502900000104Other bovine or ovine fats (excl. those of heading 15.03) (Bovine fat for feed use)其他牛、羊脂肪(但品目1503的货品除外)(饲料用牛油脂)
  • 1502900000105Other fats of bovine animals, sheep or goats (excluding products of heading 15.03) (mutton tallow for feed)其他牛、羊脂肪(但品目1503的货品除外)(饲料用羊油脂)
  • 1502900000106Other bovine or ovine fats (excluding products of heading 15.03) (wild pig, bovine, ovine fats for feed use)其他牛、羊脂肪(但品目1503的货品除外)(饲料用野生猪、牛、羊油脂)
  • 1502900000107Other fats of bovine animals or sheep (excl. products of heading 15.03) (unrendered edible bovine fat)其他牛、羊脂肪(但品目1503的货品除外)(未炼制的食用牛脂肪)
  • 1502900000108Other fats of bovine animals or sheep (excl. products of heading 15.03) (unrendered edible sheep fat)其他牛、羊脂肪(但品目1503的货品除外)(未炼制的食用羊脂肪)
  • 1502900000109Other bovine or ovine fats (excluding products of heading 15.03) (rendered edible beef fat)其他牛、羊脂肪(但品目1503的货品除外)(已炼制的食用牛油(脂))
  • 1502900000110Other bovine or ovine fats (excluding products of heading 15.03) (rendered edible mutton fat)其他牛、羊脂肪(但品目1503的货品除外)(已炼制的食用羊油(脂))
  • 1502900000111Other bovine or ovine fat (excl. products of heading 1503) (unrendered edible bovine fat) (chilled unrendered bovine fat (edible, excl. offal fat))其他牛、羊脂肪(但品目1503的货品除外)(未炼制的食用牛脂肪)(冰鲜未炼制牛脂肪(食用,不包括内脏脂肪))
  • 1502900000112Other bovine or ovine fats (excl. products of heading 1503) (unrendered edible bovine fat) (chilled unrendered bovine fat (edible, excl. offal fat, <12 months old))其他牛、羊脂肪(但品目1503的货品除外)(未炼制的食用牛脂肪)(冰鲜未炼制牛脂肪(食用,不包括内脏脂肪,12月龄以下))
  • 1502900000113Other bovine or ovine fats (excl. products of heading 1503) (unrendered edible bovine fat) (chilled unrendered bovine fat (edible, excl. offal fat, <30 months old))其他牛、羊脂肪(但品目1503的货品除外)(未炼制的食用牛脂肪)(冰鲜未炼制牛脂肪(食用,不包括内脏脂肪,30月龄以下))
  • 1502900000114Other bovine or ovine fat (excl. products of heading 1503) (unrendered edible bovine fat) (frozen unrendered bovine fat (edible, excl. offal fat))其他牛、羊脂肪(但品目1503的货品除外)(未炼制的食用牛脂肪)(冷冻未炼制牛脂肪(食用,不包括内脏脂肪))
  • 1502900000115Other fats of bovine animals, sheep or goats (excl. products of heading 15.03) (Unrendered edible bovine fat) (Frozen unrendered bovine fat (edible, excluding offal fat, < 12 months old))其他牛、羊脂肪(但品目1503的货品除外)(未炼制的食用牛脂肪)(冷冻未炼制牛脂肪(食用,不包括内脏脂肪,12月龄以下))
  • 1502900000116Other fats of bovine animals, sheep or goats (excl. products of heading 15.03) (Unrendered edible bovine fat) (Frozen unrendered bovine fat (edible, excluding offal fat, < 30 months old))其他牛、羊脂肪(但品目1503的货品除外)(未炼制的食用牛脂肪)(冷冻未炼制牛脂肪(食用,不包括内脏脂肪,30月龄以下))
  • 1502900000117Other fats of bovine animals, sheep or goats (excluding products of heading 1503) (unrendered edible sheep fat) (chilled unrendered sheep fat (edible, excluding offal fat))其他牛、羊脂肪(但品目1503的货品除外)(未炼制的食用羊脂肪)(冰鲜未炼制绵羊脂肪(食用,不包括内脏脂肪))
  • 1502900000118Other fats of bovine animals, sheep or goats (excluding products of heading 1503) (unrendered edible sheep fat) (chilled unrendered goat fat (edible, excluding offal fat))其他牛、羊脂肪(但品目1503的货品除外)(未炼制的食用羊脂肪)(冰鲜未炼制山羊脂肪(食用,不包括内脏脂肪))
  • 1502900000119Other fats of bovine animals, sheep or goats (excluding products of heading 15.03) (unrendered edible sheep fat) (frozen unrendered sheep fat (edible, excluding offal fat))其他牛、羊脂肪(但品目1503的货品除外)(未炼制的食用羊脂肪)(冷冻未炼制绵羊脂肪(食用,不包括内脏脂肪))
  • 1502900000120Other fats of bovine animals, sheep or goats (excluding products of heading 1503) (unrendered edible sheep fat) (frozen unrendered goat fat (edible, excluding offal fat))其他牛、羊脂肪(但品目1503的货品除外)(未炼制的食用羊脂肪)(冷冻未炼制山羊脂肪(食用,不包括内脏脂肪))
  • 1502900000121Other bovine or ovine fats (excl. those of heading 1503) (frozen unrendered sheep or lamb fat (edible, excl. internal organ fat))其他牛、羊脂肪(但品目1503的货品除外)(冷冻未炼制绵羊羔羊脂肪(食用,不包括内脏脂肪))
  • 1502900000122Other bovine, sheep or goat fat (excl. of heading 1503) (frozen unrendered goat or lamb fat) (edible, excl. offal fat)其他牛、羊脂肪(但品目1503的货品除外)(冷冻未炼制山羊羔羊脂肪)(食用,不包括内脏脂肪))

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous1502 10 90OtherOne level up1502 90OtherNext1502 90 20Rendered fats or solvent extraction fats

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.