Subheading · Chapter 15 · Section III, Animal, vegetable or microbial fats and oils and their cleavage prod…
HS 1516 20Vegetable fats and oils and their fractions
Animal,vegetable or microbial fats and oils and their cleavage products, prepared edible fats, animal or vegetable waxes › Animal, 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
- Customs duty
- 100%
- 8 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 25%
- On Indian goods
Codes under this subheading
8 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 |
|---|---|---|---|---|
| 1516 20 11 | Edible grade | 100% | 5% | kg |
| 1516 20 19 | Other | 100% | 5% | kg |
| 1516 20 21 | Edible grade | 100% | 5% | kg |
| 1516 20 29 | Other | 100% | 5% | kg |
| 1516 20 31 | Edible grade | 100% | 5% | kg |
| 1516 20 39 | Other | 100% | 5% | kg |
| 1516 20 91 | Edible grade | 100% | 5% | kg |
| 1516 20 99 | Other | 100% | 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 8 tariff items: 100%. 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: 8 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 5% or 12%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 93 | Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 94 | Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% or 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 |
|---|---|---|---|
| 1516 | Animal, 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 | 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: 8 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1516 20, and China's below.
China: the same goods (1516 20)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 1516 20. 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 |
|---|---|---|---|---|---|---|
| 1516.20.00.00 | Vegetable fats and oils, hydrogenated, inter-esterified, re-esterified or elaidinised氢化、酯化或反油酸化植物油、脂 | 25%MFN rate (no APTA concession on this line) | 25% | 13% | 0% | ABRS |
- 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
1516.20.00Hydrogenated, inter-esterified, re-esterified or elaidinised vegetable oils and fats and their fractions
1516.20.00.00Vegetable fats and oils, hydrogenated, inter-esterified, re-esterified or elaidinised氢化、酯化或反油酸化植物油、脂
Including their separate chemically defined elements, whether or not refined, but not further worked包括其分离品,不论是否精制,但未经进一步加工
- Unit
- kg
- MFN import duty
- 25%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 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
- 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 (wholly or partly hydrogenated, inter-esterified, re-esterified or elaidinised)加工方法(全部或部分氢化、相互酯化、再酯化或反油)
- 3.GTIN
- 4.CAS
- 5.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Iceland
- 0%
- Australia
- 0%
- Mauritius
- 0%
- Maldives
- 15%
- Cambodia
- 0%
- Nicaragua
- 20%
- Ecuador
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 1516200000101Hydrogenated, interesterified, reesterified or elaidinized vegetable fats and oils and their fractions, whether or not refined, but not further prepared (other edible vegetable oils)氢化、酯化或反油酸化植物油、脂(包括其分离品,不论是否精制,但未经进一步加工)(其他食用植物油)
- 1516200000103Hydrogenated, interesterified or re-esterified vegetable fats and oils (including their fractions, whether or not refined, but not further prepared) (edible shortening)氢化、酯化或反油酸化植物油、脂(包括其分离品,不论是否精制,但未经进一步加工)(食用起酥油)
- 1516200000104Hydrogenated, interesterified or re-esterified vegetable fats & oils (incl. their fractions, whether or not refined, but not further prepared) (other edible processed fats & oils)氢化、酯化或反油酸化植物油、脂(包括其分离品,不论是否精制,但未经进一步加工)(食用其他加工油脂)
- 1516200000301Hydrogenated, interesterified, reesterified or elaidinized vegetable fats and oils and their fractions, whether or not refined, but not further prepared (hydrogenated vegetable oil (food additive without quarantine requirements))氢化、酯化或反油酸化植物油、脂(包括其分离品,不论是否精制,但未经进一步加工)(氢化植物油(无检疫要求食品添加剂))
- 1516200000302Hydrogenated, inter-esterified or re-esterified vegetable oils and fats (including their fractions, whether or not refined, but not further prepared) (hydrogenated vegetable oil (to be declared for industrial use only, not for food additives, no quarantine requirements for chemicals))氢化、酯化或反油酸化植物油、脂(包括其分离品,不论是否精制,但未经进一步加工)(氢化植物油(需申报仅用于工业用途不用于食品添加剂无检疫要求的化学品))
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.