Tariff item · Chapter 15 · Section III, Animal, vegetable or microbial fats and oils and their cleavage prod…
HS 1504 30 00Fats and oils and their fractions, of marine mammals
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%
- Tariff rate
- GST now
- 5%
- Import policy
- Prohibited
- Export policy
- Free
- Unit
- kg
- Duty in China
- 14%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| 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
| 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 |
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
| 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 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 30, and China's below.
China: the same goods (1504 30)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 1504 30. 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 |
|---|---|---|---|---|---|---|
| 1504.30.00.10 | Oils, fats and their fractions, of endangered mammals濒危哺乳动物的油、脂及其分离品 | 14%MFN rate (no APTA concession on this line) | 14% | 13% | 0% | ABFERSPQ |
| 1504.30.00.90 | Other fats and oils and their fractions, of marine mammals其他海生哺乳动物油、脂及其分离品 | 14%MFN rate (no APTA concession on this line) | 14% | 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
1504.30.00Fats and oils and their fractions, of marine mammals
1504.30.00.10Oils, fats and their fractions, of endangered mammals濒危哺乳动物的油、脂及其分离品
Marine only仅指海生
- Unit
- kg
- MFN import duty
- 14%
- 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
- FEndangered species import permit濒危物种允许进口证明书
- EEndangered species export permit濒危物种允许出口证明书
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.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)
- 5.GTIN
- 6.CAS
- 7.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
- 11.2%
- Serbia
- 9.8%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 7.2%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 7.9%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 1504300010101Fats and oils and their fractions, of endangered marine mammals, for industrial use濒危哺乳动物的油、脂及其分离品(仅指海生)(工业用海生哺乳动物油脂)
- 1504300010102Oils, fats and their fractions, of endangered marine mammals (other animal fats and oils for industrial use, n.e.s.)濒危哺乳动物的油、脂及其分离品(仅指海生)(未列出的工业用其他动物油脂)
- 1504300010103Fats and oils and their fractions, of endangered marine mammals, for animal feed濒危哺乳动物的油、脂及其分离品(仅指海生)(饲料用海生哺乳动物油脂)
- 1504300010104Fats and oils and their fractions, of endangered marine mammals濒危哺乳动物的油、脂及其分离品(仅指海生)(野生鱼鱼油)
1504.30.00.90Other fats and oils and their fractions, of marine mammals其他海生哺乳动物油、脂及其分离品
- Unit
- kg
- MFN import duty
- 14%
- 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.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)
- 5.GTIN
- 6.CAS
- 7.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
- 11.2%
- Serbia
- 9.8%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 7.2%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 7.9%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 1504300090101Other fats and oils and their fractions, of marine mammals (marine mammal fats and oils for industrial use)其他海生哺乳动物油、脂及其分离品(工业用海生哺乳动物油脂)
- 1504300090102Other fats and oils and their fractions, of marine mammals (other animal fats and oils for industrial use, n.e.s.)其他海生哺乳动物油、脂及其分离品(未列出的工业用其他动物油脂)
- 1504300090103Other fats and oils and their fractions, of marine mammals (marine mammal fats and oils for feed use)其他海生哺乳动物油、脂及其分离品(饲料用海生哺乳动物油脂)
- 1504300090104Other fats and oils and their fractions, of marine mammals (wild fish oil)其他海生哺乳动物油、脂及其分离品(野生鱼鱼油)
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 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 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.