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Indian ITC-HS · Section III

Chapter 15

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

19 Headings51 Subheadings124 Tariff Items
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Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2024, CBIC)
Section III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
Showing each item's best available FTA rate beside its MFN baseline.

Headings, subheadings & tariff items

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All tariff codes in Chapter 15

Flat index of every 8-digit tariff item in this chapter, grouped by 4-digit heading.

1501PIG FATS (INCLUDING LARD) AND POULTRY FAT, OTHER THAN THAT OF HEADING 0209 OR 1503

1502FATS OF BOVINE ANIMALS , SHEEP OR GOATS, OTHER THAN THOSE OF HEADING 1503

1504FATS AND OILS AND THEIR FRACTIONS, OF FISH OR MARINE MAMMALS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED

1505WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM (INCLUDING LANOLIN)

1506OTHER ANIMAL FATS AND OILS AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED

1507SOYA-BEAN OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED

1508GROUND-NUT OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED

1509OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED

1510OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF HEADING 1509

1511PALM OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED

1512SUNFLOWER SEED, SAFFLOWER OR COTTON SEED OIL AND THEIR FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED thereof :

1513COCONUT (COPRA), PALM KERNEL OR BABASSU OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED

1514RAPE, COLZA OR MUSTARD OIL AND ITS FRACTIONS THEREOF, WHETHER OR NOT REFINED , BUT NOT CHEMICALLY MODIFIED fractions :

1515OTHER FIXED VEGETABLE OR MICROBIAL FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED

  • 15151100Crude oil
  • 15151910Edible grade
  • 15151990Other
  • 15152100Crude oil
  • 15152910Edible grade
  • 15152990Other
  • 15153010Edible grade
  • 15153090Other
  • 15155010Crude oil
  • 15155091- Edible grade
  • 15155099- Other
  • 15156000Microbial fats and oils and their fractions
  • 15159010Fixed vegetable oils, namely the following: chul moogra oil, mawra oil, kokam oil, tobacco seed oil, sal oil
  • 15159020Fixed vegetable oils, namely the following: neem seed oil, karanj oil, silk cotton seed oil, khakhon oil, water melon oil, kusum oil, rubber seed oil, dhup oil, undi oil, maroti oil, pisa oil, nahar oil
  • 15159030Fixed vegetable oils, namely the following: cardamom oil, chillies or capsicum oil, turmeric oil, ajwain seed oil, niger seed oil, garlic oil
  • 15159040Fixed vegetable oils of edible grade namely the following: mango kernel oil, mahua oil, rice bran oil
  • 15159091- Edible grade
  • 15159099- Other

1516ANIMAL, 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

1517MARGARINE; 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 AND OILS OR THEIR FRACTIONS OF HEADING 1516

1518ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF HEADING 1516; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED

1521VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES), BEESWAX, OTHER INSECT WAXES AND SPERMACETI, WHETHER OR NOT REFINED OR COLOURED

1522DEGRAS: RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES

  • 15220010Degras
  • 15220020Soap stocks
  • 15220090Other Safeguard duty on Refined Bleached Deodorized Palmolein and Refined Bleached Deodorized Palm Oil imported from Malaysia [Notifn. No. 22/2020-Customs, dt. 12.05.2020] G.S.R.293 (E). - Whereas the Directorate General of Trade Remedies (hereinafter referred to as the 'designated authority') in the matter concerning imports of "Refined Bleached Deodorized Palmolein and Refined Bleached Deodorized Palm Oil" (hereinafter referred to as the 'subject goods'), falling under tariff item [1511 90 10] or tariff item [1511 90 20] of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), initiated an investigation in terms of rule 9 of the India Malaysia Comprehensive Economic Cooperation Agreement (Bilateral Safeguard Measures) Rules, 2017 (hereinafter referred to as the said rules) vide notice of initiation Case No. (SG) 04/2019, dated the 14th August 2019, published in the Gazette of India, Extraordinary, Part-I, Section 1, dated the 14th August 2019. And Whereas, in the preliminary findings issued vide notification (Bilateral Safeguard Investigation) case no (SG) 04/2019, dated the 26th August 2019, published in the Gazette of India, Extraordinary, Part-I, Section 1 dated the 26th August, 2019, the designated authority came to a preliminary conclusion that critical circumstances exist where delay in imposition of safeguard measures would cause irreparable damage to the domestic producers and recommended an increase in rate of duty of customs by 5 percent, for a period of 180 days, on imports of subject goods, originating in Malaysia and imported under India- Malaysia Comprehensive Economic Cooperation Agreement (hereinafter referred to as the 'CECA'). And Whereas, on basis of the aforesaid findings of the designated authority, the Central Government imposed provisional Bilateral Safeguard Duty on the subject goods vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 29/2019-Customs, dated the 4th September 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 632 (E), dated the 4th September 2019 by making further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.53/2011-Customs, dated the 1st July, 2011, published in the Gazette of India, vide number G.S.R. 499 (E), dated the 1st July, 2011. And Whereas, the designated authority in its final findings issued vide notification (Bilateral Safeguard Investigation) case no (SG) 04/2019, dated the 28th February 2020, published in the Gazette of India, Extraordinary, Part-I, Section 1, dated the 28th February 2020 has noted and made the following conclu- sions namely: - (a) when the investigation was underway, the Government amended the import policy of items under HS Code 151190 10 (Refined Bleached Deodorised palm oil, HS Code 151190 20 (Refined Bleached Deodorised Palmolein) and HS Code 151190 90 (others) vide Notification No. 39/2015-2020, dated the 8th January 2010 thus placing the subject goods under "Restricted" category. (b) that basic customs duty under Free Trade Agreement between the Governments of Member States of the Association of South East Asian Nations (hereinafter referred to as the 'ASEAN FTA') and the Republic of India (which includes Malaysia) and CECA has also changed w.e.f. 1st January, 2020 and the difference between crude palm oil and Refined Palmolein or Palm Oil is 7.5% in both these Agreements. (c) safeguard duty in the present agreement without similar duty under ASEAN FTA would mean a futile safeguard duty, as the consumers would utilise benefit under ASEAN FTA. (d) in view of the above stated facts, it is considered that the bilateral safeguard duty imposed vide notifi- cation no. 29/2019-customs, dated 4th September, 2019 under the CECA on the import of Refined Bleached Deodorised Palm Oil" and "Refined Bleached Deodorised Palmolein" for a period of 180 days from the date of imposition of the provisional duty is sufficient in the present circumstances and it may not be necessary to impose safeguard duty beyond the current period of 180 days. and has confirmed the Preliminary Findings issued vide Notification No. 22/4/2019, dated the 26th August, 2019 and recommend that: - (a) bilateral safeguard duty may be imposed on imports of subject goods from the subject country in the form and manner described in the Preliminary findings issued vide Notification No. 22/4/2019 dated the 26th August, 2019 under the CECA on the import of Refined Bleached Deodorised Palm Oil" and "Re- fined Bleached Deodorised Palmolein" for a period of 180 days from the date of imposition of the provi- sional duty by the Central Government issued vide Notification No. 29/2019-Customs dated the 4th September, 2019. (b) in view of the above conclusions, no further extension of bilateral safeguard duty is required. Now, therefore, in exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with rule 9 of the said Rules, the Central Government, after considering the aforesaid final findings of the designated authority, hereby confirms the imposition of bilateral safeguard duty on the subject goods falling under tariff item [1511 90 10] or tariff item [1511 90 20] of the First Schedule to the Customs Tariff Act, originating in Malaysia and imported under India-Malaysia Compre- hensive Economic Cooperation Agreement for a period of 180 days from the date of initial imposition of such duty (i.e. the 4th of September 2019), and was notified vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 29/2019-Cus dated 4th September 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 632 (E), dated the 4th September 2019. Exempts to the goods specified in column (3) of the Table below: [Notifn. No. 48/21-Cus., dt. 13.10.2021 as amended by 53/21, 16/22, 46/22, 65/22, 39/23, 02/24] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below, falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in column (2) of the said Table, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as is in excess of the amount calculated at the standard rate specified in the corresponding entry in column (4) of the said Table, namely - TABLE Sr. No. Chapter or Heading or sub- Description of goods Standard heading or tariff item Rate 1. 1507 10 00 Crude Soya-bean oil, whether or not Nil degummed 2. 1507 90 10 Soya-bean oil, edible grade 12.5% 3. 1511 10 00 Crude Palm Oil Nil 4. 1511 90 Refined bleached deodorized(RBD) palm 12.5% 5. 1512 11 10 Crude Sunflower seed oil Nil 6. 1512 19 10 Sunflower oil, edible grade 12.5% 7. 0713 20 20 Bengal gram (desi chana) Nil 2. This notification shall come into effect on the 14th October, 2021, and will remain in force up to and inclusive of the 31st March, 2025. Exempts to the goods specified in column (3) of the Table below: [Notifn. No. 49/21-Cus., dt. 13.10.2021 as amended by 16/22, 44/22, 46/22, 65/23, 02/24 ,24/24] G.S.R. ……(E). - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with section 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in column (2) of the said Table, from so much of the Agriculture Infrastructure and Development Cess leviable thereon under the said section of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate specified in column (4) of the said Table, namely: - TABLE Sr. No. Chapter or Heading or sub- Description of goods Standard heading or tariff item Rate 1. 1507 10 00 Crude Soya-bean oil, whether or not 5% degummed 2. 1511 10 00 Crude Palm Oil 5% 3. 1512 11 10 Crude Sunflower seed oil 5% 4. 0713 40 00 Lentil (Mosur) Nil 5. 0713 20 20 Bengal gram (desi chana) Nil 2. This notification shall come into effect on the 14th October, 2021, and will remain in force up to and inclusive of the 31st March, 2025. Exempts to the goods specified in column (3) of the Table below: [Notifn. No. 30/22-Cus., dt. 24.05.202 as amended by 15/23] G.S.R.......(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with section 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the descrip- tion specified in column (3) of the Table below, falling under the sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the 'Customs Tariff Act'), as specified in the corresponding entry in column (2) of the said Table, in such quantity of total imports of such goods in a financial year, as specified in column (4) below (herein after referred to as the 'Tariff Rate Quota (TRQ) quantity'), when imported into India, from the whole of the customs duty leviable thereon under the First Schedule to the Customs Tariff Act and from the whole of the Agriculture Infrastructure and Develop- ment Cess leviable thereon under the said section of the Finance Act, 2021, subject to the condition specified in the Annexure to this notification, namely: - TABLE Sr. No. Sub- heading or tariff item Description of goods Tariff Rate Quota (TRQ) quantity per financeal year 1. 1507 10 00 Crude Soya-bean oil, 20,00,000 MT whether or not degummed 2. 1512 11 10 Crude Sunflower seed oil 20,00,000 MT Annexure Condition (a) The TRQ is allotted to the importer by the Directorate General of Foreign Trade, in accordance with the relevant procedure as specified in the Hand Book of Procedures, 2015-20; (b) The TRQ authorization shall contain name and address of the importer, IEC code, Customs notification No., sub- heading or tariff item as applicable, quantity and validity period of certificate; (c) The TRQ authorization shall be issued electronically by the Directorate General of Foreign Trade and transmitted to ICES system; (d) Imports made against the TRQ shall be allowed only upon debiting electronically in the ICES system. 2. This notification shall come into force on the 25th day of May, 2022, and nothing contained in this notification shall apply to the goods specified against serial number 1 and 2 of the Table above after the 31st day of March, 2023. Exempts to the goods specified in column (3) of the Table below: [Notifn. No. 37/23-Cus., dt. 10.05.2023 ] G.S.R.......(E).- -In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with section 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the descrip- tion specified in column (3) of the Table below, falling under the sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the 'Customs Tariff Act'), as specified in the corresponding entry in column (2) of the said Table, when imported into India, from the whole of the customs duty leviable thereon under the First Schedule to the Customs Tariff Act and from the whole of the Agriculture Infrastructure and Development Cess leviable thereon under the said section of the Finance Act, 2021, subject to the conditions specified in the Annexure to this notification, namely: - TABLE Sr. No. Sub- heading or tariff item Description of goods 1. 1507 10 00 Crude Soya-bean oil, whether or not degummed 2. 1512 11 10 Crude Sunflower seed oil Annexure Condition (a) Importer produces to the Deputy Commissioner or the Assistant Commissioner of Customs, as the case may be, a valid Tariff Rate Quota (TRQ) authorization for the Financial Year 2022-23 allotted by Directorate General of Foreign Trade; (b) The TRQ is allotted to the importer by the Directorate General of Foreign Trade, in accordance with the relevant procedure as specified in the Hand Book of Procedures, 2015-20 or 2023 as applicable; (c) The TRQ authorization shall contain the name and address of the importer, IEC code, Customs notification No., sub-heading or tariff item as applicable, quantity and validity period of certificate (d) The TRQ authorization shall be issued electronically by the Directorate General of Foreign Trade and transmitted to ICES system; (e) Imports made against the TRQ shall be allowed only upon debiting electronically in the ICES system 2. This notification shall come into force on the 11 th day of May, 2023, and nothing contained in this notification shall apply after the 30th of June, 2023.

Using HSN codes from Chapter 15

  • Expand a heading to see every 6-digit subheading and 8-digit tariff item underneath. Unit of measure and standard duty are shown once per 4-digit heading.
  • The standard duty shown is the Most-Favoured-Nation (MFN) rate from the Indian Customs Tariff.
  • For GST filings, the 4-digit heading is usually sufficient; for customs declarations, the full 8-digit tariff item is required.

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