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

HS 1515Animal,vegetable or microbial fats and oils and their cleavage products, prepared edible fats, animal or vegetable waxes: other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified

Customs duty
100%
18 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
10% to 20%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

8 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
1515 11 00Crude oil100%5%kg
1515 19Other100%5%kg
1515 21 00Crude oil100%5%kg
1515 29Other100%5%kg
1515 30Castor oil and its fractions100%5%kg
1515 50Seasame oil and its fractions100%5%kg
1515 60 00Microbial fats and oils and their fractions100%5%kg
1515 90Other100%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 18 tariff items: 100%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 18 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 92Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%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
1515Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified0.15%—

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 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 18 tariff items

China: the same goods (1515)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 13 in force under 1515. 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
1515.11.00.00Virgin linseed oil初榨亚麻子油15%MFN rate (no APTA concession on this line)15%9%0%ABMRSPQ
1515.19.00.00Refined linseed oil and its fractions精制的亚麻子油及其分离品15%MFN rate (no APTA concession on this line)15%9%0%ABRS
1515.21.00.00Virgin maize (corn) oil初榨的玉米油10%MFN rate (no APTA concession on this line)10%9%0%ABRSPQ
1515.29.00.00Refined maize (corn) oil and its fractions精制的玉米油及其分离品10%MFN rate (no APTA concession on this line)10%9%0%ABRS
1515.30.00.00Castor oil and its fractions蓖麻油及其分离品10%MFN rate (no APTA concession on this line)10%13%13%ABMSPQ
1515.50.00.00Sesame oil and its fractions芝麻油及其分离品12%MFN rate (no APTA concession on this line)12%9%0%ABRSPQ
1515.60.00.00Microbial oils and fats and their fractions微生物油、脂及其分离品20%MFN rate (no APTA concession on this line)20%13%0%ABMNPQRS
1515.90.10.00Jojoba oil and its fractions希蒙得木油及其分离品20%MFN rate (no APTA concession on this line)20%13%13%ABRSPQ
1515.90.20.00Neem oil and its fractions印楝油及其分离品20%MFN rate (no APTA concession on this line)20%13%13%ABSRSPQ
1515.90.30.00Tung oil and its fractions桐油及其分离品20%MFN rate (no APTA concession on this line)20%13%13%ABRSPQ
1515.90.90.10Korean pine nut oil红松籽油20%MFN rate (no APTA concession on this line)20%13%0%ABERSPQ
1515.90.90.20Rice bran oil, fennel oil, walnut oil, prickly ash oil, almond oil, grape seed oil, peony seed oil米糠油、茴油、核桃油、花椒油、杏仁油、葡萄籽油、牡丹籽油20%MFN rate (no APTA concession on this line)20%9%0%ABERSPQ
1515.90.90.90Other fixed vegetable fats and oils and their fractions其他固定植物油、脂及其分离品20%MFN rate (no APTA concession on this line)20%13%0%ABNMRSPQ
  • 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.

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

Previous1514Rape, colza or mustard oil and its fractions thereof, whether or not refined, but not chemically modifiedOne level upChapter 15Animal,vegetable or microbial fats and oils and their cleavage products, prepared edible fats, animal or vegetable waxesNext1516Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared not refined, but not further prepared

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.