Subheading · Chapter 15 · Section III, Animal, vegetable or microbial fats and oils and their cleavage prod…
HS 1504 10Fish liver oils and their fractions
Animal,vegetable or microbial fats and oils and their cleavage products, prepared edible fats, animal or vegetable waxes › Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
- Customs duty
- 30%
- 3 tariff items
- GST now
- 5%
- Import policy
- Mostly Free
- Prohibited: 1 item
- Export policy
- Free
- Unit
- kg
- Duty in China
- 12%
- 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 |
|---|---|---|---|---|
| 1504 10 10 | Cod liver oil | 30% | 5% | kg |
| 1504 10 91 | Squid liver oil | 30% | 5% | kg |
| 1504 10 99 | 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 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 2 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 12%.
- Change: Down.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 81 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified | 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 |
|---|---|---|---|
| 1504 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified | — | — |
| 150401 | Fish oil | 2.9% | Rs. 7.51 per Kg |
| 150499 | Others | 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
- Free: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1504 10, and China's below.
China: the same goods (1504 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 1504 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 |
|---|---|---|---|---|---|---|
| 1504.10.00.10 | Endangered fish-liver oils and their fractions濒危鱼鱼肝油及其分离品 | 12%MFN rate (no APTA concession on this line) | 12% | 13% | 0% | ABEFRSPQ |
| 1504.10.00.90 | Other fish-liver oils and their fractions其他鱼鱼肝油及其分离品 | 12%MFN rate (no APTA concession on this line) | 12% | 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
1504.10.00Fish-liver oils and their fractions
1504.10.00.10Endangered fish-liver oils and their fractions濒危鱼鱼肝油及其分离品
- Unit
- kg
- MFN import duty
- 12%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 13%
- 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
- EEndangered species export permit濒危物种允许出口证明书
- FEndangered species import permit濒危物种允许进口证明书
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.Ingredient content成分含量
- 3.Degree of processing (not chemically modified)加工程度(未经化学改性)
- 4.Fish oils and fats and their fractions, for animal feed (specify if refined)饲料用的鱼油、脂及其分离品请注明是否精炼
- 5.Fish oil for health care, please specify DHA+EPA concentration保健用鱼油请注明DHA+EPA浓度
- 6.Brand (Chinese or foreign name; declare manufacturer if no brand)品牌(中文或外文名称,无品牌请申报厂商)
- 7.GTIN
- 8.CAS
- 9.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
- 9.6%
- Ecuador
- 0%
- Serbia
- 4.8%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 6%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 6.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 1504100010101Endangered fish-liver oils and their fractions (edible health food)濒危鱼鱼肝油及其分离品(食用保健食品)
- 1504100010102Endangered fish liver oils & their fractions (raw material of wild fish liver oil)濒危鱼鱼肝油及其分离品(野生鱼鱼肝油原料)
1504.10.00.90Other fish-liver oils and their fractions其他鱼鱼肝油及其分离品
- Unit
- kg
- MFN import duty
- 12%
- 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.Ingredient content成分含量
- 3.Degree of processing (not chemically modified)加工程度(未经化学改性)
- 4.Fish oils and fats and their fractions, for animal feed (specify if refined)饲料用的鱼油、脂及其分离品请注明是否精炼
- 5.Fish oil for health care, please specify DHA+EPA concentration保健用鱼油请注明DHA+EPA浓度
- 6.Brand (Chinese or foreign name; declare manufacturer if no brand)品牌(中文或外文名称,无品牌请申报厂商)
- 7.GTIN
- 8.CAS
- 9.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
- 9.6%
- Ecuador
- 0%
- Serbia
- 4.8%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 6%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 6.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 1504100090101Other fish-liver oils & their fractions (fish oil for industrial use)其他鱼鱼肝油及其分离品(工业用鱼油脂)
- 1504100090102Other fish liver oils and their fractions (other animal fats and oils for industrial use, not elsewhere specified)其他鱼鱼肝油及其分离品(未列出的工业用其他动物油脂)
- 1504100090103Other fish-liver oils & their fractions (fish oil for animal feed)其他鱼鱼肝油及其分离品(饲料用鱼油脂)
- 1504100090104Other fish liver oils and their fractions (other animal fats and oils for animal feed, not elsewhere specified)其他鱼鱼肝油及其分离品(未列出的饲料用其他动物油脂)
- 1504100090105Other fish-liver oils and their fractions (farmed fish-liver oil raw material)其他鱼鱼肝油及其分离品(养殖鱼鱼肝油原料)
- 1504100090106Other fish-liver oils and their fractions (wild fish-liver oil raw material)其他鱼鱼肝油及其分离品(野生鱼鱼肝油原料)
- 1504100090201Other fish-liver oils and their fractions (health food)其他鱼鱼肝油及其分离品(保健食品)
1504.10.00.00Fish-liver oils and their fractions鱼肝油及其分离品Expired
- Unit
- kg
- MFN import duty
- 12%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 17%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 15%
- Updated by China
- 30 Dec 2018
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
- 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
Not listed.
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 2.4%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 3.6%
- Georgia
- 0%
- Mauritius
- 0%
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.