Subheading · Chapter 15 · Section III, Animal, vegetable or microbial fats and oils and their cleavage prod…
HS 1521 90Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured: other
Animal,vegetable or microbial fats and oils and their cleavage products, prepared edible fats, animal or vegetable waxes
- Customs duty
- 30%
- 3 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 20%
- On Indian goods
Codes under this subheading
3 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 |
|---|---|---|---|---|
| 1521 90 10 | Beewax whether or not coloured | 30% | 5% | kg |
| 1521 90 20 | Shellac wax whether or not coloured | 30% | 5% | kg |
| 1521 90 90 | Other | 30% | 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 3 tariff items: 30%. 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
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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 98 | Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 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 |
|---|---|---|---|
| 1521 | Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured | 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
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1521 90, and China's below.
China: the same goods (1521 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 1521 90. 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 |
|---|---|---|---|---|---|---|
| 1521.90.10.00 | Beeswax蜂蜡 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 13% | ABRSPQ |
| 1521.90.90.10 | Spermaceti鲸蜡 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 13% | AFEBPQ |
| 1521.90.90.90 | Other insect waxes其他虫蜡 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 13% | ABPQ |
- 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
1521.90.10Beeswax
1521.90.10.00Beeswax蜂蜡
Whether or not refined or coloured不论是否精制或着色
- Unit
- kg
- MFN import duty
- 20%
- Provisional import duty
- None
- General import duty
- 80%
- 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
- 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
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.GTIN
- 3.CAS
- 4.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%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 12%
- Cambodia
- 0%
- Nicaragua
- 16%
- Serbia
- 14%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 10%
- Brunei
- 10%
- Cambodia
- 10%
- South Korea
- 10%
- Laos
- 10%
- Malaysia
- 10%
- New Zealand
- 12%
- Singapore
- 10%
- Thailand
- 10%
- Vietnam
- 10%
- Japan
- 13.8%
- Indonesia
- 10%
- Philippines
- 10%
- Myanmar
- 10%
CIQ codes
- 1521901000101Beeswax, whether or not refined or coloured (other animal products)蜂蜡(不论是否精制或着色)(其他动物产品)
- 1521901000102Beeswax (whether or not refined or coloured) (beeswax for food additive use)蜂蜡(不论是否精制或着色)(食品添加剂用蜂蜡)
- 1521901000103Beeswax (whether or not refined or coloured) (beeswax for food additives)蜂蜡(不论是否精制或着色)(食品添加剂用蜂蜡净油)
- 1521901000104Beeswax (whether or not refined or coloured) (unprocessed beeswax for industrial use)蜂蜡(不论是否精制或着色)(工业用未经加工蜂蜡)
- 1521901000301Beeswax (whether or not refined or coloured) (food additive)蜂蜡(不论是否精制或着色)(食品添加剂)
1521.90.90Other insect waxes and spermaceti
1521.90.90.10Spermaceti鲸蜡
Whether or not refined or coloured不论是否精制或着色
- Unit
- kg
- MFN import duty
- 20%
- Provisional import duty
- None
- General import duty
- 80%
- 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
- FEndangered species import permit濒危物种允许进口证明书
- EEndangered species export permit濒危物种允许出口证明书
- 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
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.GTIN
- 3.CAS
- 4.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%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 12%
- Cambodia
- 0%
- Nicaragua
- 16%
- Serbia
- 14%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 15%
- Brunei
- 15%
- Cambodia
- 15%
- South Korea
- 20%
- Laos
- 15%
- Malaysia
- 15%
- New Zealand
- 16%
- Singapore
- 15%
- Thailand
- 15%
- Vietnam
- 15%
- Japan
- 15.2%
- Indonesia
- 15%
- Philippines
- 15%
- Myanmar
- 15%
CIQ codes
- 1521909010999Spermaceti (whether or not refined or coloured)鲸蜡(不论是否精制或着色)
1521.90.90.90Other insect waxes其他虫蜡
Whether or not refined or coloured不论是否精制或着色
- Unit
- kg
- MFN import duty
- 20%
- Provisional import duty
- None
- General import duty
- 80%
- 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
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.GTIN
- 3.CAS
- 4.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%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 12%
- Cambodia
- 0%
- Nicaragua
- 16%
- Serbia
- 14%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 15%
- Brunei
- 15%
- Cambodia
- 15%
- South Korea
- 20%
- Laos
- 15%
- Malaysia
- 15%
- New Zealand
- 16%
- Singapore
- 15%
- Thailand
- 15%
- Vietnam
- 15%
- Japan
- 15.2%
- Indonesia
- 15%
- Philippines
- 15%
- Myanmar
- 15%
CIQ codes
- 1521909090101Other insect waxes (whether or not refined or coloured) (other animal products)其他虫蜡(不论是否精制或着色)(其他动物产品)
- 1521909090102Other insect waxes (whether or not refined or coloured) (medicinal gallnut)其他虫蜡(不论是否精制或着色)(药用五倍子)
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 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 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 18 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.