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

HS 1504 20 30Sperm oil

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 › Fats and oils and their fractions of fish, other than liver oils

Customs duty: 30%; Tariff rate
GST now: 5%
Import policy: Prohibited
Export policy: Free
Unit: kg
Duty in China: 8% to 12%; On Indian goods

Landed cost Search codes Duty 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
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	30%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + AIDC
Integrated GST (IGST)	5%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
ASEAN–India FTA	0%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs	0%	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 CEPA	0%	Japan
India–Malaysia CECA	0%	Malaysia
India–Sri Lanka FTA	0%	Sri Lanka
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA	5%	Sri Lanka
India–UAE CEPA	6%	United Arab Emirates
SAPTA	15%	Bangladesh, Bhutan, Maldives, Nepal
India–EFTA TEPA52/2025-Customs	18%	Norway
India–EFTA TEPA53/2025-Customs	21.43%	Iceland
India–EFTA TEPA51/2025-Customs	24%	Switzerland, Liechtenstein
India–Oman CEPA20/2026-Customs	24%	Oman

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
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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 incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 2.4% of the FOB value, capped at Rs. 4.1 per kg, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 1.4% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

Wildlife Crime Control Bureau (WCCB): a clearance or certificate before export, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.

*AS PER S.NO 92 OF SCHED. 2 OF ITC HS EXPORT POLICY;EXPORTS OF ALL VARIETIES OF EDIBLE OILS UNDER CHAPTER 15 OF SCH. 1 (IMPORT POLICY) OF ITC (HS) CLASSIFICATION OF EXPORT & IMPORT ITEMS 2017 , EXCEPT MUSTARD OIL, IS PERMITTED FREELY . EXPORT OF MUSTARD OIL IN BRANDED CONSUMER PACKING OF UPTO 5 KGS ALLOWED WITH A MINIMUM EXPORT PRICE OF USD 900 PMT.* REFER TO DGFT NOTFN. NO. 01/2018 DATED 06.04.2018. *EXPORT OF ALL WILD ANIMALS, ANIMAL ARTICLES INCLUDING THEIR PRODUCTS AND DERIVATIVES EXCLUDING THOSE FOR WHICH OWNERSHIP CERTIFICATES HAVE BEEN GRANTED AND ALSO THOSE REQUIRED FOR TRANSACTIONS FOR EDUCATION, SCIENTIFIC RESEARCH AND MANAGEMENT UNDER WILD LIFE (PROTECTION) ACT, 1972 INCLUDING THEIR PARTS AND PRODUCTS. IS PROHIBITED REF - SL. NO. 1 OF SCHEDULE-2 ITC HS EXPORT POLICY* *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)

Free under DGFT 01/2015-20 of 6 Apr 2018.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 1504 20, and China's below.

China: the same goods (1504 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 3 expired under 1504 20. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
1504.20.00.11	Endangered fish oil soft capsules濒危鱼油软胶囊	8%China's provisional rate, lower than MFN	12%	13%	0%	ABEFRSPQ
1504.20.00.19	Other fish oils, fats and their fractions, of endangered fish濒危鱼其他鱼油、脂及其分离品	12%MFN rate (no APTA concession on this line)	12%	13%	0%	ABEFRSPQ
1504.20.00.91	Other fish oil soft capsules其他鱼油软胶囊	8%China's provisional rate, lower than MFN	12%	13%	13%	ABRSPQ
1504.20.00.99	Other fish oils and fats and their fractions其他鱼油、脂及其分离品	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

1504.20.00Fish oils, fats and their fractions, other than liver oils

1504.20.00.11Endangered fish oil soft capsules濒危鱼油软胶囊

Excluding cod-liver oil鱼肝油除外

Unit: kg
MFN import duty: 12%
Provisional import duty: 8%
General import duty: 50%
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: 4.8%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 9.6%
Ecuador: 4.8%
Serbia: 4.8%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 6%
Brunei: 6%
Cambodia: 6%
South Korea: 6%
Laos: 6%
Malaysia: 6%
New Zealand: 7.2%
Singapore: 6%
Thailand: 6%
Vietnam: 6%
Japan: 6.5%
Indonesia: 6%
Philippines: 6%
Myanmar: 6%

CIQ codes

1504200011101Endangered fish oil soft capsules (excluding cod-liver oil) (health food)濒危鱼油软胶囊(鱼肝油除外)(保健食品)
1504200011102Endangered fish oil soft capsules (excluding cod-liver oil) (excluding health food)濒危鱼油软胶囊(鱼肝油除外)(除保健食品以外)

1504.20.00.19Other fish oils, fats and their fractions, of endangered fish濒危鱼其他鱼油、脂及其分离品

Excluding cod-liver oil鱼肝油除外

Unit: kg
MFN import duty: 12%
Provisional import duty: None
General import duty: 50%
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: 4.8%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 9.6%
Ecuador: 4.8%
Serbia: 4.8%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 6%
Brunei: 6%
Cambodia: 6%
South Korea: 6%
Laos: 6%
Malaysia: 6%
New Zealand: 7.2%
Singapore: 6%
Thailand: 6%
Vietnam: 6%
Japan: 6.5%
Indonesia: 6%
Philippines: 6%
Myanmar: 6%

CIQ codes

1504200019101Endangered fish oils and fats and their fractions, other than liver oils (fish oils and fats for industrial use)濒危鱼其他鱼油、脂及其分离品(鱼肝油除外)(工业用鱼油脂)
1504200019102Endangered fish, other fish oils, fats & their fractions (excl. liver oils) (other animal fats & oils, n.e.s., for industrial use)濒危鱼其他鱼油、脂及其分离品(鱼肝油除外)(未列出的工业用其他动物油脂)
1504200019103Endangered fish oils and fats and their fractions, other than liver oils (fish oils and fats for feed)濒危鱼其他鱼油、脂及其分离品(鱼肝油除外)(饲料用鱼油脂)
1504200019104Endangered fish, other fish oils, fats & their fractions (excl. liver oils) (other animal fats & oils, n.e.s., for feeding)濒危鱼其他鱼油、脂及其分离品(鱼肝油除外)(未列出的饲料用其他动物油脂)
1504200019105Fats and oils and their fractions, of other endangered fish (excl. liver oils)濒危鱼其他鱼油、脂及其分离品(鱼肝油除外)(养殖鱼鱼油)
1504200019106Fats and oils and their fractions, of other endangered fish (excl. liver oils)濒危鱼其他鱼油、脂及其分离品(鱼肝油除外)(野生鱼鱼油)
1504200019107Endangered fish oils and fats and their fractions (excluding liver oils) (health food)濒危鱼其他鱼油、脂及其分离品(鱼肝油除外)(保健食品)

1504.20.00.91Other fish oil soft capsules其他鱼油软胶囊

Excluding cod-liver oil鱼肝油除外

Unit: kg
MFN import duty: 12%
Provisional import duty: 8%
General import duty: 50%
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: 4.8%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 9.6%
Ecuador: 4.8%
Serbia: 4.8%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 6%
Brunei: 6%
Cambodia: 6%
South Korea: 6%
Laos: 6%
Malaysia: 6%
New Zealand: 7.2%
Singapore: 6%
Thailand: 6%
Vietnam: 6%
Japan: 6.5%
Indonesia: 6%
Philippines: 6%
Myanmar: 6%

CIQ codes

1504200091101Other fish oil soft capsules (excl. cod-liver oil) (health food)其他鱼油软胶囊(鱼肝油除外)(保健食品)
1504200091102Other fish oil soft capsules (excl. cod-liver oil) (other than health food)其他鱼油软胶囊(鱼肝油除外)(除保健食品以外)

1504.20.00.99Other fish oils and fats and their fractions其他鱼油、脂及其分离品

Excluding cod-liver oil鱼肝油除外

Unit: kg
MFN import duty: 12%
Provisional import duty: None
General import duty: 50%
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: 4.8%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 9.6%
Ecuador: 4.8%
Serbia: 4.8%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 6%
Brunei: 6%
Cambodia: 6%
South Korea: 6%
Laos: 6%
Malaysia: 6%
New Zealand: 7.2%
Singapore: 6%
Thailand: 6%
Vietnam: 6%
Japan: 6.5%
Indonesia: 6%
Philippines: 6%
Myanmar: 6%

CIQ codes

1504200099101Other fish oils, fats and their fractions (excluding liver oils) (fish oils and fats for industrial use)其他鱼油、脂及其分离品(鱼肝油除外)(工业用鱼油脂)
1504200099102Other fish oils, fats and their fractions (excluding liver oils) (other animal fats and oils, n.e.s., for industrial use)其他鱼油、脂及其分离品(鱼肝油除外)(未列出的工业用其他动物油脂)
1504200099103Other fish oils, fats and their fractions (excluding liver oils) (fish oils and fats for animal feed)其他鱼油、脂及其分离品(鱼肝油除外)(饲料用鱼油脂)
1504200099104Other fish oils, fats and their fractions (excluding liver oils) (other animal fats and oils, n.e.s., for feed use)其他鱼油、脂及其分离品(鱼肝油除外)(未列出的饲料用其他动物油脂)
1504200099105Other fish oils, fats and their fractions (excl. liver oils) (farmed fish oil)其他鱼油、脂及其分离品(鱼肝油除外)(养殖鱼鱼油)
1504200099106Other fish oils, fats and their fractions (excl. liver oils) (wild fish oil)其他鱼油、脂及其分离品(鱼肝油除外)(野生鱼鱼油)
1504200099107Other fish oils and fats and their fractions (excluding liver oils) (health food)其他鱼油、脂及其分离品(鱼肝油除外)(保健食品)
1504200099301Other fish oils, fats and their fractions (excl. liver oils) (food additives)其他鱼油、脂及其分离品(鱼肝油除外)(食品添加剂)

1504.20.00.00Other fish oils, fats and their fractions (excluding liver oils)其他鱼油、脂及其分离品(鱼肝油除外 )Expired

Excluding cod-liver oil鱼肝油除外

Unit: kg
MFN import duty: 12%
Provisional import duty: None
General import duty: 50%
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: 5.6%
Iceland: 0%
Australia: 0%
South Korea: 3.6%
Georgia: 0%
Mauritius: 9.6%

1504.20.00.10Other fish oils, fats and their fractions, of endangered fish濒危鱼其他鱼油、脂及其分离品Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

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: 5.6%
Iceland: 0%
Australia: 0%
South Korea: 3.6%
Georgia: 0%
Mauritius: 9.6%

CIQ codes

1504200010101Endangered fish oils and fats and their fractions, other than liver oils (fish oils and fats for industrial use)濒危鱼其他鱼油、脂及其分离品(鱼肝油除外)(工业用鱼油脂)
1504200010102Endangered fish, other fish oils, fats & their fractions (excl. liver oils) (other animal fats & oils, n.e.s., for industrial use)濒危鱼其他鱼油、脂及其分离品(鱼肝油除外)(未列出的工业用其他动物油脂)
1504200010103Endangered fish oils and fats and their fractions, other than liver oils (fish oils and fats for feed)濒危鱼其他鱼油、脂及其分离品(鱼肝油除外)(饲料用鱼油脂)
1504200010104Endangered fish, other fish oils, fats & their fractions (excl. liver oils) (other animal fats & oils, n.e.s., for feeding)濒危鱼其他鱼油、脂及其分离品(鱼肝油除外)(未列出的饲料用其他动物油脂)
1504200010105Endangered fish oils and fats and their fractions, other than liver oils (farmed salmon oil)濒危鱼其他鱼油、脂及其分离品(鱼肝油除外)(养殖鲑鱼鱼油)
1504200010106Other fish oils and fats and their fractions, of endangered fish (excl. liver oils) (farmed freshwater fish oil)濒危鱼其他鱼油、脂及其分离品(鱼肝油除外)(养殖淡水鱼鱼油)
1504200010107Other fish oils and fats and their fractions, of endangered fish (excluding liver oils) (other farmed marine fish oil)濒危鱼其他鱼油、脂及其分离品(鱼肝油除外)(其他养殖海水鱼鱼油)
1504200010108Fats and oils and their fractions, of other endangered fish (excl. liver oils)濒危鱼其他鱼油、脂及其分离品(鱼肝油除外)(野生凤尾鱼)
1504200010109Endangered fish oils and fats and their fractions, other than liver oils (wild salmon oil)濒危鱼其他鱼油、脂及其分离品(鱼肝油除外)(野生鲑鱼鱼油)
1504200010110Other fish oils and fats and their fractions, of endangered fish (excl. liver oils) (wild freshwater fish oil)濒危鱼其他鱼油、脂及其分离品(鱼肝油除外)(野生淡水鱼鱼油)
1504200010111Other fish oils and fats and their fractions, of endangered fish (excluding liver oils) (other wild marine fish oil)濒危鱼其他鱼油、脂及其分离品(鱼肝油除外)(其他野生海水鱼鱼油)
1504200010112Oils, fats & their fractions, of other fish, n.e.s. (excl. liver oils) (oil of wild tuna)濒危鱼其他鱼油、脂及其分离品(鱼肝油除外)(野生金枪鱼鱼油)
1504200010113Other fish oils and fats and their fractions, of endangered fish (excl. liver oils) (wild sardine fish oil)濒危鱼其他鱼油、脂及其分离品(鱼肝油除外)(野生沙丁鱼鱼油)
1504200010114Other fish oils and fats and their fractions, of endangered fish (excluding liver oils) (with health food approval number)濒危鱼其他鱼油、脂及其分离品(鱼肝油除外)(具有保健食品批准文号)

1504.20.00.90Other fish oils and fats and their fractions其他鱼油、脂及其分离品Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

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: 5.6%
Iceland: 0%
Australia: 0%
South Korea: 3.6%
Georgia: 0%
Mauritius: 9.6%

CIQ codes

1504200090101Other fish oils, fats and their fractions (excluding liver oils) (fish oils and fats for industrial use)其他鱼油、脂及其分离品(鱼肝油除外)(工业用鱼油脂)
1504200090102Other fish oils, fats and their fractions (excluding liver oils) (other animal fats and oils, n.e.s., for industrial use)其他鱼油、脂及其分离品(鱼肝油除外)(未列出的工业用其他动物油脂)
1504200090103Other fish oils, fats and their fractions (excluding liver oils) (fish oils and fats for animal feed)其他鱼油、脂及其分离品(鱼肝油除外)(饲料用鱼油脂)
1504200090104Other fish oils, fats and their fractions (excluding liver oils) (other animal fats and oils, n.e.s., for feed use)其他鱼油、脂及其分离品(鱼肝油除外)(未列出的饲料用其他动物油脂)
1504200090105Other fish oils, fats and their fractions (excl. liver oils) (other farmed marine fish oil)其他鱼油、脂及其分离品(鱼肝油除外)(其他养殖海水鱼鱼油)
1504200090106Other fish oils, fats and their fractions (excluding liver oils) (farmed salmon oil)其他鱼油、脂及其分离品(鱼肝油除外)(养殖鲑鱼鱼油)
1504200090107Other fish oils, fats and their fractions (excl. liver oils) (farmed freshwater fish oil)其他鱼油、脂及其分离品(鱼肝油除外)(养殖淡水鱼鱼油)
1504200090108Other fish oils, fats and their fractions (excl. liver oils) (other wild marine fish oil)其他鱼油、脂及其分离品(鱼肝油除外)(其他野生海水鱼鱼油)
1504200090109Other fish oils, fats and their fractions (excl. liver oils) (wild sardine fish oil)其他鱼油、脂及其分离品(鱼肝油除外)(野生沙丁鱼鱼油)
1504200090110Other fish oils, fats and their fractions (excl. liver oils) (wild anchovy fish oil)其他鱼油、脂及其分离品(鱼肝油除外)(野生凤尾鱼鱼油)
1504200090111Other fish oils & fats & their fractions (excl. liver oils) (wild tuna fish oil)其他鱼油、脂及其分离品(鱼肝油除外)(野生金枪鱼鱼油)
1504200090112Other fish oils, fats and their fractions (excluding liver oils) (wild salmon oil)其他鱼油、脂及其分离品(鱼肝油除外)(野生鲑鱼鱼油)
1504200090113Other fish oils, fats and their fractions (excl. liver oils) (wild freshwater fish oil)其他鱼油、脂及其分离品(鱼肝油除外)(野生淡水鱼鱼油)
1504200090114Other fish oils and fats and their fractions (excluding liver oils) (with health food approval number)其他鱼油、脂及其分离品(鱼肝油除外)(具有保健食品批准文号)

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

Previous1504 20 20Fish lipid oil One level up1504 20Fats and oils and their fractions of fish, other than liver oils Next1504 20 90Other

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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
HS code descriptions (archived file)Checked 29 Sep 2026
India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
India's preferential tariff schedules (CBIC notifications)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
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
CBIC Compliance Information Portal (CIP)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.