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

HS 1514 19Rape, colza or mustard oil and its fractions thereof, whether or not refined, but not chemically modifie: other

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

Customs duty
75%
3 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

3 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
1514 19 10Refined colza oil of edible grade75%5%kg
1514 19 20Refined rapeseed oil of edible grade75%5%kg
1514 19 90Other75%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 3 tariff items: 75%. 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: 3 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. 91Rape, colza or mustard oil and fractions thereof, 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
1514Rape, colza or mustard oil and its fractions thereof, 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: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 1514 19, and China's below.

China: the same goods (1514 19)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 1514 19. 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
1514.19.00.00Other low erucic acid rapeseed oil其他低芥子酸菜籽油9%MFN rate (no APTA concession on this line)9%9%0%7ABMRSPQ
  • 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

1514.19.00Other low erucic acid rapeseed oil and its fractions

1514.19.00.00Other low erucic acid rapeseed oil其他低芥子酸菜籽油

Including their separate isomers, but not chemically modified包括其分离品,但未经化学改性

Unit
kg
MFN import duty
9%
Provisional import duty
None
General import duty
170%
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
  • 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.Processing method (not virgin)加工方法(非初榨)
  • 3.Degree of processing (not chemically modified)加工程度(未经化学改性)
  • 4.Erucic acid content and glucosinolate content per gram of solid matter芥子酸含量及所得固体成分每克葡萄糖苷酸(酯)含量
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
Hong Kong
0%
Macao
0%
CIQ codes
  • 1514190000101Other low erucic acid rapeseed oil (including its fractions, but not chemically modified) (for edible or food ingredient use only)其他低芥子酸菜子油(包括其分离品,但未经化学改性)(仅食用或用于食品原料)
  • 1514190000990Other low erucic acid rape or colza oil (including its fractions but not chemically modified) (other)其他低芥子酸菜子油(包括其分离品,但未经化学改性)(其他)
  • 1514190000999Other low erucic acid rape or colza oil (including its fractions, but not chemically modified)其他低芥子酸菜子油(包括其分离品,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

Previous1514 11Crude oilOne level up1514Rape, colza or mustard oil and its fractions thereof, whether or not refined, but not chemically modifieNext1514 91Crude oil

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.