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

HS 1509 90Olive 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
40%
2 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
10%
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
1509 90 10Edible grade40%5%kg
1509 90 90Other40%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: 40%. 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. 86Olive 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
1509Olive oil and its fractions, 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 1509 90, and China's below.

China: the same goods (1509 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 1509 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
1509.90.00.00Refined olive oil and its fractions精制的油橄榄油及其分离品10%MFN rate (no APTA concession on this line)10%9%0%7ABRS
  • 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

1509.90.00Other olive oil and its fractions

1509.90.00.00Refined olive oil and its fractions精制的油橄榄油及其分离品

Fractions of virgin olive oil, not chemically modified包括初榨油橄榄油的分离品,但未经化学改性

Unit
kg
MFN import duty
10%
Provisional import duty
None
General import duty
30%
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
  • 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.Use用途
  • 5.Packing specifications包装规格
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Free acidity (expressed as oleic acid)游离酸度(以油酸计)
  • 8.Origin产区
  • 9.GTIN
  • 10.CAS
  • 11.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
South Korea
0%
Cambodia
0%
Nicaragua
7%
Hong Kong
0%
Macao
0%
CIQ codes
  • 1509900000101Refined olive oil and its fractions (incl. fractions of virgin olive oil, but not chemically modified) (for edible or food ingredient use only)精制的油橄榄油及其分离品(包括初榨油橄榄油的分离品,但未经化学改性)(仅食用或用于食品原料)
  • 1509900000990Refined olive oil and its fractions (including fractions of virgin olive oil, but not chemically modified) (other)精制的油橄榄油及其分离品(包括初榨油橄榄油的分离品,但未经化学改性)(其他)
  • 1509900000999Refined olive oil and its fractions (including fractions of virgin olive oil, but not chemically modified)精制的油橄榄油及其分离品(包括初榨油橄榄油的分离品,但未经化学改性)

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

Previous1508 90OtherOne level up1509Olive oil and its fractions, whether or not refined, but not chemically modifiedNext1510 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.