Subheading · Chapter 15 · Section III, Animal, vegetable or microbial fats and oils and their cleavage prod…
HS 1502 10Tallow
Animal,vegetable or microbial fats and oils and their cleavage products, prepared edible fats, animal or vegetable waxes › Fats of bovine animals, sheep or goats, other than those of heading 1503
- Customs duty
- 15%
- 2 tariff items
- GST now
- 5%
- Import policy
- Prohibited
- Export policy
- Prohibited
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
2 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 |
|---|---|---|---|---|
| 1502 10 10 | Mutton tallow | 15% | 5% | kg |
| 1502 10 90 | Other | 15% | 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 2 tariff items: 15%. 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
- Prohibited: 2 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 12%.
- Change: Down.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 79 | Fats of bovine animals, sheep or goats, other than those of heading 1503 | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 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 |
|---|---|---|---|
| 1502 | Fats of bovine animals, sheep or goats, other than those of heading 1503 | 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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Prohibited: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1502 10, and China's below.
China: the same goods (1502 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 1502 10. 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 |
|---|---|---|---|---|---|---|
| 1502.10.00.00 | Fats of bovine and ovine animals牛、羊油脂 | 0%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | ABMRSPQ |
- 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
1502.10.00Fats of bovine and ovine animals
1502.10.00.00Fats of bovine and ovine animals牛、羊油脂
Excluding goods of heading 1503但品目1503的货品除外
- Unit
- kg
- MFN import duty
- 8%
- Provisional import duty
- 2%
- General import duty
- 30%
- 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
- 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
- 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.Processing method加工方法
- 3.Whether containing lean meat是否含瘦肉
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 4.4%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 1502100000101Bovine or ovine fats (excl. those of heading 15.03) (bovine fats for industrial use)牛、羊油脂(但品目1503的货品除外)(工业用牛油脂)
- 1502100000102Bovine or ovine fats (excl. those of heading 15.03) (ovine fats for industrial use)牛、羊油脂(但品目1503的货品除外)(工业用羊油脂)
- 1502100000103Fats of bovine or ovine animals (excluding products of heading 1503) (fats of wild swine, bovine or ovine animals for industrial use)牛、羊油脂(但品目1503的货品除外)(工业用野生猪、牛、羊油脂)
- 1502100000104Bovine or ovine fats (excl. those of heading 15.03) (bovine fats for feeding purposes)牛、羊油脂(但品目1503的货品除外)(饲料用牛油脂)
- 1502100000105Bovine or ovine fats (excl. those of heading 15.03) (ovine fats for feeding purposes)牛、羊油脂(但品目1503的货品除外)(饲料用羊油脂)
- 1502100000106Fats of bovine or ovine animals (excluding products of heading 1503) (fats of wild swine, bovine or ovine animals for feed use)牛、羊油脂(但品目1503的货品除外)(饲料用野生猪、牛、羊油脂)
- 1502100000107Fats of bovine animals or sheep (excluding products of heading 15.03) (unrendered edible bovine fats)牛、羊油脂(但品目1503的货品除外)(未炼制的食用牛油(脂))
- 1502100000108Fats of bovine animals or sheep (excluding products of heading 15.03) (unrendered edible ovine fats)牛、羊油脂(但品目1503的货品除外)(未炼制的食用羊油(脂))
- 1502100000109Fats of bovine animals or sheep (excluding products of heading 15.03) (rendered edible bovine fats)牛、羊油脂(但品目1503的货品除外)(已炼制的食用牛油(脂))
- 1502100000110Fats of bovine animals or sheep (excluding products of heading 15.03) (rendered edible ovine fats)牛、羊油脂(但品目1503的货品除外)(已炼制的食用羊油(脂))
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.