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

HS 1503 00 00Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

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

Customs duty
30%
Tariff rate
GST now
5%
Import policy
Prohibited
Export policy
Prohibited
Unit
kg
Duty in China
10%
On Indian goods
Landed costSearch codesDuty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate30%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)5%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Japan CEPA0%Japan
India–Malaysia CECA0%Malaysia
India–Sri Lanka FTA0%Sri Lanka
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA5%Sri Lanka
India–UAE CEPA6%United Arab Emirates
SAPTA15%Bangladesh, Bhutan, Maldives, Nepal

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Clearance by other agencies

  • Animal Quarantine & Certification Services (AQCS): a no-objection at customs clearance, under 1. Livestock Importation Act (Act No. IX. of 1898) as amended by the Livestock Importation (Amendment) Act, 2001 (5.7.2001), 2. DADF Notification No. S.O.2666 (E) dated 16.10.2014, Notification No. S.O.3112 (E) dated 30.09.16, Notification Nos. S.O.1495 (E) and 1496 (E) dated 10.6.2014.

"*Import of items under this CTI is Prohibited as per ITC HS policy*In case of PGA facilitated bills i.e. which have not been routed through PGA for NOC,Proper Officer should verify and ensure that the mandatory documents-Health Certificate[6360AQ]have been uploaded in (E-Sanchit) before giving Out-of -Charge(OOC)*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Prohibited.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 80Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512%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
1503Lard stearin, lard oils, oleostearin, oleo-oil and tallow oil,not emulsified or mixed or otherwise prepared0.15%—

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 incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

*AS PER S.NO 91 OF SCHED. 2 OF ITC HS EXPORT POLICY;EXPORT OF TALLOW, FAT AND/OR OILS OF ANY ANIMAL ORIGIN EXCLUDING BUFFALO TALLOW, FISH OIL AND LANOLIN IS PROHIBITED.FOR EXPORT OF FISH OIL OR LANOLIN VERIFY BY TESTING THAT THE GOODS ARE FISH OIL OR LANOLIN BEFORE ALLOWING EXPORT. FOR EXPORT OF BUFFALO TALLOW ENSURE EXPORTER IS HAVING APEDA REGISTERED INTEGRATED MEAT PLANT HAVING RENDERING FACILITIES SUBJECT TO COMPULSORY PRE-SHIPMENT BIO-CHEMICAL TEST BY LABORATORY APPROVED BY APEDA.*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Prohibited under DGFT 104(RE-2013)/2009-2014 of 31 Dec 2014.
  • Condition: Subject to Policy Condition 01 of the Chapter.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 1503 00, and China's below.

China: the same goods (1503 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 1503 00. 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
1503.00.00.00Lard stearin, oleostearin and tallow stearin, not prepared未经制作的猪油硬脂、油硬脂等10%MFN rate (no APTA concession on this line)10%13%13%ABRSPQ
  • 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

1503.00.00Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified, mixed or otherwise prepared, for food or non-food uses

1503.00.00.00Lard stearin, oleostearin and tallow stearin, not prepared未经制作的猪油硬脂、油硬脂等

Incl. liquid lard and other pig fat, not emulsified, mixed or otherwise prepared包括液体猪油及脂油,未经乳化、混合或其他方法制作

Unit
kg
MFN import duty
10%
Provisional import duty
None
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
  • 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.Degree of working (not emulsified, mixed or otherwise prepared)加工程度(未经乳化、混合或其他方法制作)
  • 3.GTIN
  • 4.CAS
  • 5.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
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
8.5%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
5.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 1503000000101Lard stearin, oleostearin and other unrendered pig fat (including liquid lard and oleo oil, not emulsified, mixed or otherwise prepared) (pig fat for industrial use)未经制作的猪油硬脂、油硬脂等(包括液体猪油及脂油,未经乳化、混合或其他方法制作)(工业用猪油脂)
  • 1503000000102Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared (other wild even-toed ungulates fats and oils, for industrial use)未经制作的猪油硬脂、油硬脂等(包括液体猪油及脂油,未经乳化、混合或其他方法制作)(工业用其他野生偶蹄动物油脂)
  • 1503000000103Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared (other animal fats and oils, n.e.s., for industrial use)未经制作的猪油硬脂、油硬脂等(包括液体猪油及脂油,未经乳化、混合或其他方法制作)(未列出的工业用其他动物油脂)
  • 1503000000104Lard stearin, oleostearin and other unrendered pig fat (including liquid lard and oleo oil, not emulsified, mixed or otherwise prepared) (pig fat for feed use)未经制作的猪油硬脂、油硬脂等(包括液体猪油及脂油,未经乳化、混合或其他方法制作)(饲料用猪油脂)
  • 1503000000105Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared (other wild even-toed ungulates fats and oils, for feed use)未经制作的猪油硬脂、油硬脂等(包括液体猪油及脂油,未经乳化、混合或其他方法制作)(饲料用其他野生偶蹄动物油脂)
  • 1503000000106Unrendered pig fat, stearin, oleo-stearin, etc. (including liquid pig fat and lard oil, not emulsified, mixed or otherwise prepared) (unrefined edible pig fat (lard))未经制作的猪油硬脂、油硬脂等(包括液体猪油及脂油,未经乳化、混合或其他方法制作)(未炼制的食用猪油(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

Previous1502 90 90OtherOne level up1503Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise preparedNext1504 10 10Cod liver oil

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.