Tariff item · Chapter 15 · Section III, Animal, vegetable or microbial fats and oils and their cleavage prod…
HS 1511 90 10Refined bleached deodorised palm oil
Animal,vegetable or microbial fats and oils and their cleavage products, prepared edible fats, animal or vegetable waxes › Palm oil and its fractions, whether or not refined, but not chemically modified
- Customs duty
- 27.5%
- Notified, 45/2025-Customs
- GST now
- 5%
- Import policy
- Free
- With a condition
- Export policy
- Free
- Unit
- kg
- Duty in China
- 2% to 9%
- 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), rate notified under 45/2025-Customs | 27.5% | 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 |
BCD is the rate notified under 45/2025-Customs (S.No. 47); the tariff's statutory rate is 32.5%.
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| India–Sri Lanka FTA | 0% | Sri Lanka |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAFTA | 5% | Sri Lanka |
| India–UAE CEPA | 8% | United Arab Emirates |
| India–EFTA TEPA51/2025-Customs | 14% | Switzerland, Iceland, Liechtenstein, Norway |
| Duty-free tariff preference for LDCs | 16.25% | 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 |
| SAPTA | 16.25% | Bangladesh, Bhutan, Maldives, Nepal |
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Clearance by other agencies
- Food Safety And Standards Authority Of India (FSSAI): a no-objection at customs clearance, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
Documents: FSSAI Import License (FSSAI).
"*As per ITC HS Import policy, Import is free until further orders beyond 31-12-2022. Imports are not permitted through any port in Kerala. Refer S.O.6104(e) and DGFT NTFN 51/2015-2020 dated 28-12-2022*Ensure compliance of general notes 4(d) of Sched-I of ITC(HS) 2022 for food Import entry points*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free under DGFT 51/2015-2020 of 28 Dec 2022.
- Condition: Import is free until further orders. Imports are not permitted through any port in Kerala.
Notes on these rates
- The statutory rates come from a one-time snapshot of the Indian Trade Portal (CBIC's tariff of 30.06.2025). Changes the Finance Act 2026 made to the tariff from 1 May 2026 are not in it.
- BCD is the standard rate notified under 45/2025-Customs (Table I, S.No. 47), 27.5%, not the statutory 32.5%: an exemption notification lets customs charge the lower. (As amended by 31/2026-Customs.)
- Table I of 45/2025-Customs also has 1 entries that cover this code for named goods or on a condition (for example S.No. 48: 7.5%). They lower the duty only if the importer meets the condition, so they are not in the totals.
- 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 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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.9% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% of the FOB value, until 31 Dec 2026.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.
*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.*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 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 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.