Subheading · Chapter 15 · Section III, Animal, vegetable or microbial fats and oils and their cleavage prod…
HS 1511 90Palm 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
- 100%
- 4 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 2% to 9%
- On Indian goods
Codes under this subheading
4 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 |
|---|---|---|---|---|
| 1511 90 10 | Refined bleached deodorised palm oil | 100% | 5% | kg |
| 1511 90 20 | Refined bleached deodorised palmolein | 100% | 5% | kg |
| 1511 90 30 | Refined bleached deodorised palm stearin | 100% | 5% | kg |
| 1511 90 90 | Other | 100% | 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 4 tariff items: 100%. 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: 4 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 88 | Palm oil and its fractions, whether or not refined, but not chemically modified. | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% | 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 |
|---|---|---|---|
| 1511 | Palm oil and its fractions, whether or not refined, but not chemically modified | 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: 4 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1511 90, and China's below.
China: the same goods (1511 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 1511 90. 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 |
|---|---|---|---|---|---|---|
| 1511.90.10.00 | Palm olein棕榈液油 | 9%MFN rate (no APTA concession on this line) | 9% | 9% | 0% | 7ABMRS |
| 1511.90.20.01 | Solid palm stearin固态棕榈硬脂 | 2%China's provisional rate, lower than MFN | 8% | 9% | 0% | 7ABMRS |
| 1511.90.20.90 | Other palm stearin (melting point 44℃ to <50℃)其他棕榈硬脂(44摄氏度≤熔点<50摄氏度) | 8%MFN rate (no APTA concession on this line) | 8% | 9% | 0% | ABMRS |
| 1511.90.90.00 | Other refined palm oil其他精制棕榈油 | 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
1511.90.10Palm olein (melting point 19℃-24℃)
1511.90.10.00Palm olein棕榈液油
Melting point 19℃ to 24℃, not chemically modified熔点为19℃24℃,未经化学改性
- Unit
- kg
- MFN import duty
- 9%
- Provisional import duty
- None
- General import duty
- 60%
- 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.Processing method (refined, etc.)加工方法(精制等)
- 3.Degree of processing (not chemically modified)加工程度(未经化学改性)
- 4.Packing specifications包装规格
- 5.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)
- 6.Melting point熔点
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1511901000999Palm olein (melting point 19℃-24℃, not chemically modified)棕榈液油(熔点为19℃-24℃,未经化学改性)
1511.90.20Palm stearin (melting point 44℃-56℃)
1511.90.20.01Solid palm stearin固态棕榈硬脂
Melting point 50°C to 56°C, not chemically modified50摄氏度≤熔点≤56摄氏度,未经化学改性
- Unit
- kg
- MFN import duty
- 8%
- Provisional import duty
- 2%
- General import duty
- 60%
- 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.Processing method (refined, etc.)加工方法(精制等)
- 3.Degree of processing (not chemically modified)加工程度(未经化学改性)
- 4.Packing specifications包装规格
- 5.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)
- 6.Melting point熔点
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1511902001101Solid palm stearin (melting point 50°C to 56°C) (not chemically modified) (for edible use only or as food raw material)固态棕榈硬脂(50摄氏度≤熔点≤56摄氏度)(未经化学改性)(仅食用或用于食品原料)
- 1511902001990Solid palm stearin (melting point 50°C to 56°C) (not chemically modified) (other)固态棕榈硬脂(50摄氏度≤熔点≤56摄氏度)(未经化学改性)(其他)
- 1511902001999Solid palm stearin (melting point 50℃ to 56℃) (not chemically modified)固态棕榈硬脂(50摄氏度≤熔点≤56摄氏度)(未经化学改性)
1511.90.20.90Other palm stearin (melting point 44℃ to <50℃)其他棕榈硬脂(44摄氏度≤熔点<50摄氏度)
not chemically modified未经化学改性
- Unit
- kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 60%
- 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
- 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.Processing method (refined, etc.)加工方法(精制等)
- 3.Degree of processing (not chemically modified)加工程度(未经化学改性)
- 4.Packing specifications包装规格
- 5.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)
- 6.Melting point熔点
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1511902090999Other palm stearin (44°C ≤ melting point < 50°C) (not chemically modified)其他棕榈硬脂(44摄氏度≤熔点<50摄氏度)(未经化学改性)
1511.90.90Other palm oil and its fractions
1511.90.90.00Other refined palm oil其他精制棕榈油
Including fractions of palm oil, not chemically modified包括棕榈油的分离品,但未经化学改性
- Unit
- kg
- MFN import duty
- 9%
- Provisional import duty
- None
- General import duty
- 60%
- 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.Processing method (refined, etc.)加工方法(精制等)
- 3.Degree of processing (not chemically modified)加工程度(未经化学改性)
- 4.Packing specifications包装规格
- 5.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)
- 6.Melting point熔点
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1511909000999Other refined palm oil (including its fractions, but not chemically modified)其他精制棕榈油(包括棕榈油的分离品,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
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.