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

HS 1517 90Mmargarine, 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: other

Animal,vegetable or microbial fats and oils and their cleavage products, prepared edible fats, animal or vegetable waxes

Customs duty
100%
4 tariff items
GST now
5%
Import policy
Mostly Free
Prohibited: 1 item
Export policy
Free
Unit
kg
Duty in China
25%
On Indian goods
Search codesDuty abroadRates as on 19 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 90 10Sal fat (processed or refined)100%5%kg
1517 90 30Imitation lard of animal origin100%5%kg
1517 90 40Imitation lard of vegetable origin100%5%kg
1517 90 90Other vide. Finance Bill 2022, dt. 01.02.2022100%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 19 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 5% or 12%, depending on the goods.
  • Change: Changed.

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 20255% or 12%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 19 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 90, and China's below.

China: the same goods (1517 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 1 expired under 1517 90. 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
1517.90.10.01Shortening of animal fats动物油脂制造的起酥油25%MFN rate (no APTA concession on this line)25%13%13%ABPRS
1517.90.10.90Shortening made from microbial oils and fats微生物油脂制造的起酥油25%MFN rate (no APTA concession on this line)25%9%0%ABRS
1517.90.90.01Other edible fats or oils of animal origin or fractions thereof, mixed其他混合制成的动物质食用油脂或制品25%MFN rate (no APTA concession on this line)25%13%13%ABPRS
1517.90.90.02Other edible fats or oils of vegetable origin or fractions thereof, mixed其他混合制成的植物质食用油脂或制品25%MFN rate (no APTA concession on this line)25%9%0%ABRS
1517.90.90.03Other edible fats and oils or their fractions, of microbial origin, mixed其他混合制成的微生物质食用油脂或制品25%MFN rate (no APTA concession on this line)25%9%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

1517.90.10Shortening

1517.90.10.01Shortening of animal fats动物油脂制造的起酥油

Excluding edible fats and oils and their fractions of heading 1516品目1516的食用油、脂及其分离品除外

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
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
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • 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.Ingredient content成分含量
  • 3.Processed materials (soybean oil, rapeseed oil, palm oil, microbial fats and oils)加工原料(豆油、菜子油、棕榈油、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%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
Mauritius
0%
Maldives
15%
Cambodia
0%
Nicaragua
20%
Ecuador
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
18.8%
Brunei
18.8%
Cambodia
18.8%
South Korea
25%
Laos
18.8%
Malaysia
18.8%
New Zealand
20%
Singapore
18.8%
Thailand
18.8%
Vietnam
18.8%
Japan
19%
Indonesia
18.8%
Philippines
18.8%
Myanmar
18.8%
CIQ codes
  • 1517901001301Shortening from animal fats (excl. edible fats, oils and their fractions of heading 1516) (food additives without quarantine requirements)动物油脂制造的起酥油(品目1516的食用油、脂及其分离品除外)(无检疫要求食品添加剂)
  • 1517901001999Shortening from animal fats (excl. edible fats and oils and their fractions of heading 1516) (edible shortening from animal fats)动物油脂制造的起酥油(品目1516的食用油、脂及其分离品除外)(动物油脂制造的食用起酥油)
1517.90.10.90Shortening made from microbial oils and fats微生物油脂制造的起酥油

Excluding edible fats and oils and their fractions of heading 1516品目1516的食用油、脂及其分离品除外

Unit
kg
MFN import duty
25%
Provisional import duty
None
General import duty
70%
Import VAT
9%
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.Ingredient content成分含量
  • 3.Processed materials (soybean oil, rapeseed oil, palm oil, microbial fats and oils)加工原料(豆油、菜子油、棕榈油、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%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
Mauritius
0%
Maldives
15%
Cambodia
0%
Nicaragua
20%
Ecuador
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
18.8%
Brunei
18.8%
Cambodia
18.8%
South Korea
25%
Laos
18.8%
Malaysia
18.8%
New Zealand
20%
Singapore
18.8%
Thailand
18.8%
Vietnam
18.8%
Japan
19%
Indonesia
18.8%
Philippines
18.8%
Myanmar
18.8%
CIQ codes
  • 1517901090101Shortening from microbial fats and oils (excl. edible fats and oils and their fractions of heading 1516) (edible blended vegetable oil)微生物油脂制造的起酥油(品目1516的食用油、脂及其分离品除外)(食用植物调和油)
  • 1517901090102Shortening from microbial fats and oils (excl. edible fats and oils and their fractions of heading 1516) (other processed edible fats and oils)微生物油脂制造的起酥油(品目1516的食用油、脂及其分离品除外)(食用其他加工油脂)
  • 1517901090301Shortening from microbial oils and fats (excluding edible fats and oils and their fractions of heading 1516) (food additives without quarantine requirements)微生物油脂制造的起酥油(品目1516的食用油、脂及其分离品除外)(无检疫要求食品添加剂)

1517.90.90Other edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter (excluding products of heading 15.16)

1517.90.90.01Other edible fats or oils of animal origin or fractions thereof, mixed其他混合制成的动物质食用油脂或制品

Excluding edible fats and oils and their fractions of heading 1516品目1516的食用油、脂及其分离品除外

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
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
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • 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.Ingredient content成分含量
  • 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.Packing specifications包装规格
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
10%
Iceland
0%
Cambodia
0%
Nicaragua
20%
Ecuador
21.3%
Hong Kong
0%
Macao
0%
CIQ codes
  • 1517909001101Other animal fats and oils and their fractions, mixed, edible (excluding those of heading 1516)其他混合制成的动物质食用油脂或制品(品目1516的食用油、脂及其分离品除外)(混合制成的动物质食用油(脂)或制品)
  • 1517909001102Other prepared edible animal fats or oils or their fractions (excl. those of heading 1516) (Other processed edible fats)其他混合制成的动物质食用油脂或制品(品目1516的食用油、脂及其分离品除外)(食用其他加工油脂)
  • 1517909001103Other prepared edible fats or oils of animal origin or fractions thereof (excluding edible fats, oils and their fractions of heading 1516)其他混合制成的动物质食用油脂或制品(品目1516的食用油、脂及其分离品除外)(白脱脂)
  • 1517909001301Other edible animal fats or oils or their fractions, mixed (excl. those of heading 1516) (food additives, no quarantine required)其他混合制成的动物质食用油脂或制品(品目1516的食用油、脂及其分离品除外)(无检疫要求食品添加剂)
1517.90.90.02Other edible fats or oils of vegetable origin or fractions thereof, mixed其他混合制成的植物质食用油脂或制品

Excluding edible fats and oils and their fractions of heading 1516品目1516的食用油、脂及其分离品除外

Unit
kg
MFN import duty
25%
Provisional import duty
None
General import duty
70%
Import VAT
9%
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.Ingredient content成分含量
  • 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.Packing specifications包装规格
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
10%
Iceland
0%
Cambodia
0%
Nicaragua
20%
Ecuador
21.3%
Hong Kong
0%
Macao
0%
CIQ codes
  • 1517909002101Other mixed edible vegetable fats or oils or preparations (excl. edible fats, oils and their fractions of heading 1516) (edible blended vegetable oil)其他混合制成的植物质食用油脂或制品(品目1516的食用油、脂及其分离品除外)(食用植物调和油)
  • 1517909002102Other mixed edible vegetable fats or oils or preparations (excl. edible fats, oils and their fractions of heading 1516) (other edible vegetable oils)其他混合制成的植物质食用油脂或制品(品目1516的食用油、脂及其分离品除外)(其他食用植物油)
  • 1517909002103Other prepared edible vegetable fats or oils or their fractions (excl. those of heading 1516) (Other processed edible fats)其他混合制成的植物质食用油脂或制品(品目1516的食用油、脂及其分离品除外)(食用其他加工油脂)
  • 1517909002301Other edible vegetable fats or oils or their fractions, mixed (excl. those of heading 1516) (food additives, no quarantine required)其他混合制成的植物质食用油脂或制品(品目1516的食用油、脂及其分离品除外)(无检疫要求食品添加剂)
1517.90.90.03Other edible fats and oils or their fractions, of microbial origin, mixed其他混合制成的微生物质食用油脂或制品

Excluding edible fats and oils and their fractions of heading 1516品目1516的食用油、脂及其分离品除外

Unit
kg
MFN import duty
25%
Provisional import duty
None
General import duty
70%
Import VAT
9%
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.Ingredient content成分含量
  • 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.Packing specifications包装规格
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
10%
Iceland
0%
Cambodia
0%
Nicaragua
20%
Ecuador
21.3%
Hong Kong
0%
Macao
0%
CIQ codes
  • 1517909003101Other prepared edible microbial fats or oils or their fractions (excl. those of heading 1516) (Edible blended vegetable oil)其他混合制成的微生物质食用油脂或制品(品目1516的食用油、脂及其分离品除外)(食用植物调和油)
  • 1517909003102Other prepared edible microbial fats or oils or their fractions (excl. those of heading 1516) (Other edible vegetable oils)其他混合制成的微生物质食用油脂或制品(品目1516的食用油、脂及其分离品除外)(其他食用植物油)
  • 1517909003103Other edible fats and oils or their fractions, of microbial origin, mixed (excluding those of heading 1516) (other processed edible fats and oils)其他混合制成的微生物质食用油脂或制品(品目1516的食用油、脂及其分离品除外)(食用其他加工油脂)
  • 1517909003201Other edible fats and oils or their fractions, of microbial origin, mixed (excluding edible fats and oils and their fractions of heading 1516) (other confectionery)其他混合制成的微生物质食用油脂或制品(品目1516的食用油、脂及其分离品除外)(其他糖果)
  • 1517909003301Other prepared edible fats or oils of microbial origin or their fractions (excl. edible fats and oils and their fractions of heading 1516) (food additives not subject to quarantine requirements)其他混合制成的微生物质食用油脂或制品(品目1516的食用油、脂及其分离品除外)(无检疫要求食品添加剂)
1517.90.90.90Other edible fats and oils or their fractions, of microbial origin, mixed其他混合制成的微生物质食用油脂或制品Expired

Excluding edible fats and oils and their fractions of heading 1516品目1516的食用油、脂及其分离品除外

Unit
kg
MFN import duty
25%
Provisional import duty
None
General import duty
70%
Import VAT
9%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
3 Jan 2024
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.Ingredient content成分含量
  • 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%
Peru
0%
Costa Rica
0%
Switzerland
10.5%
Iceland
0%
CIQ codes
  • 1517909090101Other prepared edible microbial fats or oils or their fractions (excl. those of heading 1516) (Edible blended vegetable oil)其他混合制成的微生物质食用油脂或制品(品目1516的食用油、脂及其分离品除外)(食用植物调和油)
  • 1517909090102Other prepared edible microbial fats or oils or their fractions (excl. those of heading 1516) (Other edible vegetable oils)其他混合制成的微生物质食用油脂或制品(品目1516的食用油、脂及其分离品除外)(其他食用植物油)
  • 1517909090103Other edible fats and oils or their fractions, of microbial origin, mixed (excluding those of heading 1516) (other processed edible fats and oils)其他混合制成的微生物质食用油脂或制品(品目1516的食用油、脂及其分离品除外)(食用其他加工油脂)
  • 1517909090301Other prepared edible fats or oils of microbial origin or their fractions (excl. edible fats and oils and their fractions of heading 1516) (food additives not subject to quarantine requirements)其他混合制成的微生物质食用油脂或制品(品目1516的食用油、脂及其分离品除外)(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

Previous1517 10Margarine, excluding liquid margarineOne 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 1515Next1521 10Vegetable Waxes

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.