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

HS 1507 90Soya-bean oil and its fractions, whether or not refined, but not chemically modified: other

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

Customs duty
45%
2 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
9%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
1507 90 10Edible grade45%5%kg
1507 90 90Other45%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: 45%. 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

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5%.
  • Until 21 September 2025 5%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 84Soya-bean oil and its fractions, whether or not refined, but not chemically modified5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%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
1507Soya-bean oil and its frac-tions, whether or not refined, but not chemically modified0.15%—

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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 1507 90, and China's below.

China: the same goods (1507 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 1507 90. 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
1507.90.00.00Refined soya-bean oil and its fractions精制的豆油及其分离品9%MFN rate (no APTA concession on this line)9%9%0%7ABMRS
  • 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

1507.90.00Other soybean oil and its fractions

1507.90.00.00Refined soya-bean oil and its fractions精制的豆油及其分离品

Including fractions of crude soya-bean oil, not chemically modified包括初榨豆油的分离品,但未经化学改性

Unit
kg
MFN import duty
9%
Provisional import duty
None
General import duty
190%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • 7Automatic import licence自动进口许可证
  • 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
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Method of processing (virgin, non-virgin)加工方法(初榨、非初榨)
  • 3.Degree of processing (not chemically modified)加工程度(未经化学改性)
  • 4.GTIN
  • 5.CAS
  • 6.Other其他
China's agreement rates
Hong Kong
0%
Macao
0%
CIQ codes
  • 1507900000101Refined soya-bean oil and its fractions (incl. fractions of virgin soya-bean oil, but not chemically modified) (virgin edible soya-bean oil)精制的豆油及其分离品(包括初榨豆油的分离品,但未经化学改性)(初榨食用大豆油)
  • 1507900000102Refined soya-bean oil and its fractions (including those of virgin soya-bean oil, but not chemically modified) (edible soya-bean oil)精制的豆油及其分离品(包括初榨豆油的分离品,但未经化学改性)(食用豆油)

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

Previous1506 00Other animal fats and oils and their fractions, whether or not refined, but not chemically modifiedOne level up1507Soya-bean oil and its fractions, whether or not refined, but not chemically modifiedNext1508 90Other

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.