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

HS 1517 10Margarine, excluding liquid margarine

Animal,vegetable or microbial fats and oils and their cleavage products, prepared edible fats, animal or vegetable waxes › Mmargarine, edible mixture or preparations of animal,vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, other than edible fats and oils or their fractions of heading 1515

Customs duty
100%
4 tariff items
GST now
5%
Import policy
Mostly Free
Prohibited: 1 item
Export policy
Free
Unit
kg
Duty in China
30%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

4 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
1517 10 10Of animal origin100%5%kg
1517 10 21Edible grade100%5%kg
1517 10 22Linoxyn100%5%kg
1517 10 29Other100%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: 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: 3 tariff items
  • Prohibited: 1 tariff item

GST

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

  • Now 5%.
  • Until 21 September 2025 18%.
  • Change: Down.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 95Margarine, linoxyn; Edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15165%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%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
1517Margarine; edible mixture or preparations of animal,vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, other than edible fats and oils or their fractions of heading 15160.15%—

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: 4 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 1517 10, and China's below.

China: the same goods (1517 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 1517 10. 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
1517.10.00.00Margarine人造黄油30%MFN rate (no APTA concession on this line)30%13%0%ABMRS
  • 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

1517.10.00Margarine, other than liquid

1517.10.00.00Margarine人造黄油

but not including liquid但不包括液态的

Unit
kg
MFN import duty
30%
Provisional import duty
None
General import duty
80%
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
  • 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.Processing method加工方法
  • 3.Processing raw materials (animal fats and oils, vegetable fats and oils, microbial fats and oils)加工原料(动物油脂、植物油脂、微生物油脂)
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Costa Rica
0%
Australia
0%
Mauritius
0%
Maldives
18%
Cambodia
0%
Nicaragua
24%
Ecuador
24.7%
Serbia
12%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
22.5%
Brunei
22.5%
Cambodia
22.5%
South Korea
30%
Laos
22.5%
Malaysia
22.5%
New Zealand
24%
Singapore
22.5%
Thailand
22.5%
Vietnam
22.5%
Japan
22.9%
Indonesia
22.5%
Philippines
22.5%
Myanmar
22.5%
CIQ codes
  • 1517100000101Margarine (excluding liquid margarine) (edible vegetable cream)人造黄油(但不包括液态的)(食用植物奶油)
  • 1517100000102Margarine (excluding liquid margarine) (other prepared edible fats and oils)人造黄油(但不包括液态的)(食用其他加工油脂)
  • 1517100000301Margarine (excluding liquid margarine) (food additives with no quarantine requirements)人造黄油(但不包括液态的)(无检疫要求食品添加剂)

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

Previous1516 20Vegetable fats and oils and their fractionsOne level up1517Mmargarine, edible mixture or preparations of animal,vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, other than edible fats and oils or their fractions of heading 1515Next1517 90Other

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.