Tariff item · Chapter 15 · Section III, Animal, vegetable or microbial fats and oils and their cleavage prod…
HS 1505 00 90Wool grease and fatty substances derived therefrom (including lanolin): other
Animal,vegetable or microbial fats and oils and their cleavage products, prepared edible fats, animal or vegetable waxes
- Customs duty
- 15%
- Notified, 45/2025-Customs
- GST now
- 5%
- Import policy
- Free
- Export policy
- Prohibited
- Unit
- kg
- Duty in China
- 20%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 15% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 5% | Assessable value + BCD + AIDC + SWS |
BCD is the rate notified under 45/2025-Customs (S.No. 40); the tariff's statutory rate is 15%.
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | 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–Malaysia CECA | 0% | Malaysia |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| India–UAE CEPA | 4% | United Arab Emirates |
| SAFTA | 5% | Sri Lanka |
| India–Australia ECTA | 6.4% | Australia |
| SAPTA | 7.5% | Bangladesh, Bhutan, Maldives, Nepal |
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.
"*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)*The Importer must upload the veterinary Health Certificate issued by the exporting country with document code 853AQ1 for the concerned CUStoms tariff items (CTIS) listed in annexure a (SL.NO 1) of circular no 24/2022-CUS dtd 28-11-2022.the Importer must upload the laboratory reports/Certificate of Analysis (COA) with document code 001AQ1, for the concerned CTIS listed in annexure a (SL.NO 2) of circular no 24/2022-CUS dtd 28-11-2022."
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
Notes on these rates
- The statutory rates come from a one-time snapshot of the Indian Trade Portal (CBIC's tariff of 30.06.2025). Changes the Finance Act 2026 made to the tariff from 1 May 2026 are not in it.
- Notification 45/2025-Customs (Table I, S.No. 40) sets a standard rate of 15% for these goods. The statutory rate, 15%, is lower, so that is what customs charges.
- 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).
- 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 82 | Wool grease and fatty substances derived therefrom (including lanolin) | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 1505 | Wool grease and fatty substances derived therefrom (including lanolin) | 0.15% | — |
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
- Agricultural And Processed Food Products Export Development Authority (APEDA): a clearance or certificate before export, under APEDA Act, 1985 (2 of 1986) and APEDA Rules, 2013 and ITC (HS) 2012 Export Policy.
- Chemical & Allied Export Promotion Council (CAPEXIL): a clearance or certificate before export, under Foreign Trade Policy.
*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 S.NO 91B OF SCHED. 2 OF ITC HS EXPORT POLICY;EXPORT OF LANOLIN IS ALLOWED FREELY BUT EXPORT TO EUROPEAN UNION ALLOWED SUBJECT TO PRODUCTION OF CONSIGNMENT-WISE SHIPMENT CLEARANCE CERTIFICATE AS SPECIFIED ISSUED BY THE CAPEXIL AND ISSUANCE OF A POST SHIPMENT HEALTH CERTIFICATE (AS SPECIFIED) CONSIGNMENT-WISE TO THE BUYER.*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 37/2015-20 of 25 Oct 2017.
- Condition: 1. Subject to Policy Condition 01 of the Chapter 2. Export of Lanolin is free subject to following condition i.e. export allowed freely but export to European Union allowed subject to the following conditions : (i) A ?Shipment Clearance Certificate? is to be issued consignment-wise by the CAPEXIL indicating details of the name and address of the exporter, address of the registered plant, IEC No. of the exporter, Plant approval number, nature of export product, quantity, invoice number and date, port of loading (name of the port) and destination (ii) After the shipment is made, the exporter shall also provide a ?Health Certificate? consignment-wise to the buyer giving details of the product with HS Code, packaging, its origin, destination, vessel name, date of departure, health requirements, etc. This Health Certificate would be issued jointly by CAPEXIL and Regional Animal Quarantine Officer, Department of Animal Husbandary, Dairying and Fisheries, Ministry of Agriculture and Farmers Welfare, Government of India.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1505 00, and China's below.
China: the same goods (1505 00)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 1505 00. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 1505.00.00.00 | Lanolin and other wool grease substances羊毛脂及羊毛脂肪物质 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 13% | ABSPQ |
- 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
1505.00.00Lanolin and fatty substances derived therefrom (including anhydrous lanolin)
1505.00.00.00Lanolin and other wool grease substances羊毛脂及羊毛脂肪物质
Including pure lanolin包括纯净的羊毛脂
- Unit
- kg
- MFN import duty
- 20%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- 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
- 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.GTIN
- 3.CAS
- 4.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 16%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 10%
- Brunei
- 10%
- Cambodia
- 10%
- South Korea
- 10%
- Laos
- 10%
- Malaysia
- 10%
- New Zealand
- 12%
- Singapore
- 10%
- Thailand
- 10%
- Vietnam
- 10%
- Japan
- 13.8%
- Indonesia
- 10%
- Philippines
- 10%
- Myanmar
- 10%
CIQ codes
- 1505000000101Lanolin and other wool grease substances (including anhydrous lanolin) (for industrial use)羊毛脂及羊毛脂肪物质(包括纯净的羊毛脂)(工业用羊毛脂)
- 1505000000102Lanolin and other wool grease substances (including anhydrous lanolin) (for feed use)羊毛脂及羊毛脂肪物质(包括纯净的羊毛脂)(饲料用羊毛脂)
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
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 19 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 19 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
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.