Subheading · Chapter 15 · Section III, Animal, vegetable or microbial fats and oils and their cleavage prod…
HS 1514 99Rape, colza or mustard oil and its fractions thereof, whether or not refined, but not chemically modifie: other
Animal,vegetable or microbial fats and oils and their cleavage products, prepared edible fats, animal or vegetable waxes
- Customs duty
- 75%
- 4 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Mostly Free
- Restricted: 1 item
- Unit
- kg
- Duty in China
- 9%
- On Indian goods
Codes under this subheading
4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 1514 99 10 | Refined colza oil of edible grade | 75% | 5% | kg |
| 1514 99 20 | Refined mustard oil of edible grade | 75% | 5% | kg |
| 1514 99 30 | Refined rapeseed oil of edible grade | 75% | 5% | kg |
| 1514 99 90 | Other | 75% | 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 4 tariff items: 75%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 4 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 5%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 91 | Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% | 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 |
|---|---|---|---|
| 1514 | Rape, colza or mustard oil and its fractions thereof, whether or not refined, but not chemically modified | 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 policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 3 tariff items
- Restricted: 1 tariff item
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1514 99, and China's below.
China: the same goods (1514 99)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 1514 99. 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 |
|---|---|---|---|---|---|---|
| 1514.99.00.10 | Refined rape or colza oil, other than low erucic acid精制非低芥子酸菜籽油 | 9%MFN rate (no APTA concession on this line) | 9% | 9% | 0% | 7ABMRS |
| 1514.99.00.90 | Refined mustard oil精制芥子油 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 0% | 7ABMRS |
- 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
1514.99.00Other rapeseed or colza oil and their fractions
1514.99.00.10Refined rape or colza oil, other than low erucic acid精制非低芥子酸菜籽油
Including their separate isomers, but not chemically modified包括其分离品,但未经化学改性
- Unit
- kg
- MFN import duty
- 9%
- Provisional import duty
- None
- General import duty
- 170%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 11 Sep 2026
Licences and certificates
- 7Automatic import licence自动进口许可证
- 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
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Method of processing (virgin, non-virgin)加工方法(初榨、非初榨)
- 3.Degree of processing (not chemically modified)加工程度(未经化学改性)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 9%
- Hong Kong
- 0%
- Macao
- 0%
1514.99.00.90Refined mustard oil精制芥子油
Including their separate isomers, but not chemically modified包括其分离品,但未经化学改性
- Unit
- kg
- MFN import duty
- 9%
- Provisional import duty
- None
- General import duty
- 170%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 11 Sep 2026
Licences and certificates
- 7Automatic import licence自动进口许可证
- 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
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Method of processing (virgin, non-virgin)加工方法(初榨、非初榨)
- 3.Degree of processing (not chemically modified)加工程度(未经化学改性)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 9%
- Hong Kong
- 0%
- Macao
- 0%
1514.99.00.00Refined low erucic acid rapeseed oil, colza oil精制非低芥子酸菜籽油、芥子油Expired
Including their separate isomers, but not chemically modified包括其分离品,但未经化学改性
- Unit
- kg
- MFN import duty
- 9%
- Provisional import duty
- None
- General import duty
- 170%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 9 Sep 2026
Licences and certificates
- 7Automatic import licence自动进口许可证
- 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
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Method of processing (virgin, non-virgin)加工方法(初榨、非初榨)
- 3.Degree of processing (not chemically modified)加工程度(未经化学改性)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 9%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1514990000101Refined low erucic acid rapeseed or colza oil and fractions thereof, but not chemically modified (edible rapeseed oil)精制非低芥子酸菜子油、芥子油(包括其分离品,但未经化学改性)(食用菜籽油)
- 1514990000102Refined low erucic acid rape or colza oil and mustard oil (incl. their fractions, but not chemically modified) (other edible vegetable oils)精制非低芥子酸菜子油、芥子油(包括其分离品,但未经化学改性)(其他食用植物油)
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 19 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)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
- 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.