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

HS 1515 90Animal,vegetable or microbial fats and oils and their cleavage products, prepared edible fats, animal or vegetable waxes: other

Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified

Customs duty: 100%; 6 tariff items
GST now: 5%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 20%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

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

Codes under this code
Code	Description	Customs duty	GST now	Unit
1515 90 10	Fixed vegetable oils, namely the following: chul moogra oil, mawra oil, kokam oil, tobacco seed oil, sal oil	100%	5%	kg
1515 90 20	Fixed vegetable oils, namely the following: neem seed oil, karanj oil, silk cotton seed oil, khakhon oil, water melon oil, kusum oil, rubber seed oil, dhup oil, undi oil, maroti oil, pisa oil, nahar oil	100%	5%	kg
1515 90 30	Fixed vegetable oils, namely the following: cardamom oil, chillies or capsicum oil, turmeric oil, ajwain seed oil, niger seed oil, garlic oil	100%	5%	kg
1515 90 40	Fixed vegetable oils of edible grade namely the following: mango kernel oil, mahua oil, rice bran oil	100%	5%	kg
1515 90 91	Edible grade	100%	5%	kg
1515 90 99	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 6 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: 6 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
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 92	Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified	5%

History

GST rate 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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
1515	Other fixed vegetable or microbial fats and oils (including jojoba oil) and their 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: 6 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 1515 90, and China's below.

China: the same goods (1515 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force under 1515 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
1515.90.10.00	Jojoba oil and its fractions希蒙得木油及其分离品	20%MFN rate (no APTA concession on this line)	20%	13%	13%	ABRSPQ
1515.90.20.00	Neem oil and its fractions印楝油及其分离品	20%MFN rate (no APTA concession on this line)	20%	13%	13%	ABSRSPQ
1515.90.30.00	Tung oil and its fractions桐油及其分离品	20%MFN rate (no APTA concession on this line)	20%	13%	13%	ABRSPQ
1515.90.90.10	Korean pine nut oil红松籽油	20%MFN rate (no APTA concession on this line)	20%	13%	0%	ABERSPQ
1515.90.90.20	Rice bran oil, fennel oil, walnut oil, prickly ash oil, almond oil, grape seed oil, peony seed oil米糠油、茴油、核桃油、花椒油、杏仁油、葡萄籽油、牡丹籽油	20%MFN rate (no APTA concession on this line)	20%	9%	0%	ABERSPQ
1515.90.90.90	Other fixed vegetable fats and oils and their fractions其他固定植物油、脂及其分离品	20%MFN rate (no APTA concession on this line)	20%	13%	0%	ABNMRSPQ

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

1515.90.10Jojoba oil and its fractions

1515.90.10.00Jojoba oil and its fractions希蒙得木油及其分离品

Whether or not refined, but not chemically modified不论是否精制,但未经化学改性

Unit: kg
MFN import duty: 20%
Provisional import duty: None
General import duty: 70%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 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

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.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.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4%
Maldives: 12%
Cambodia: 0%
Nicaragua: 16%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 10%
Brunei: 10%
Cambodia: 10%
South Korea: 10%
Laos: 10%
Malaysia: 10%
New Zealand: 12%
Singapore: 10%
Thailand: 10%
Vietnam: 10%
Japan: 13.8%
Indonesia: 10%
Philippines: 10%
Myanmar: 10%

CIQ codes

1515901000101Jojoba oil and its fractions (whether or not refined, but not chemically modified) (virgin edible tung oil)希蒙得木油及其分离品(不论是否精制,但未经化学改性)(初榨食用桐油)
1515901000102Jojoba oil and its fractions, whether or not refined, but not chemically modified (other crude fixed vegetable edible oil)希蒙得木油及其分离品(不论是否精制,但未经化学改性)(其他初榨植物食用油)

1515.90.20Neem oil and its fractions

1515.90.20.00Neem oil and its fractions印楝油及其分离品

Whether or not refined, but not chemically modified不论是否精制,但未经化学改性

Unit: kg
MFN import duty: 20%
Provisional import duty: None
General import duty: 70%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 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
SPesticide import/export registration certificate进出口农药登记证明

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
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.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.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4%
Maldives: 12%
Cambodia: 0%
Nicaragua: 16%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 10%
Brunei: 10%
Cambodia: 10%
South Korea: 10%
Laos: 10%
Malaysia: 10%
New Zealand: 12%
Singapore: 10%
Thailand: 10%
Vietnam: 10%
Japan: 13.8%
Indonesia: 10%
Philippines: 10%
Myanmar: 10%

CIQ codes

1515902000101Neem oil and its fractions (whether or not refined, but not chemically modified) (other virgin edible vegetable oils)印楝油及其分离品(不论是否精制,但未经化学改性)(其他初榨植物食用油)
1515902000102Neem oil and its fractions (whether or not refined, but not chemically modified) (edible tea oil)印楝油及其分离品(不论是否精制,但未经化学改性)(食用茶油)
1515902000103Neem oil and its fractions, whether or not refined, but not chemically modified (other edible vegetable oils)印楝油及其分离品(不论是否精制,但未经化学改性)(其他食用植物油)
1515902000999Neem oil and its fractions (whether or not refined, but not chemically modified)印楝油及其分离品(不论是否精制,但未经化学改性)

1515.90.30Tung oil and its fractions

1515.90.30.00Tung oil and its fractions桐油及其分离品

Whether or not refined, but not chemically modified不论是否精制,但未经化学改性

Unit: kg
MFN import duty: 20%
Provisional import duty: None
General import duty: 70%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 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

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.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.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4%
Maldives: 12%
Cambodia: 0%
Nicaragua: 16%
Ecuador: 8%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 10%
Brunei: 10%
Cambodia: 10%
South Korea: 10%
Laos: 10%
Malaysia: 10%
New Zealand: 12%
Singapore: 10%
Thailand: 10%
Vietnam: 10%
Japan: 13.8%
Indonesia: 10%
Philippines: 10%
Myanmar: 10%

CIQ codes

1515903000101Tung oil and its fractions (whether or not refined, but not chemically modified) (virgin edible tung oil)桐油及其分离品(不论是否精制,但未经化学改性)(初榨食用桐油)
1515903000102Tung oil and its fractions (whether or not refined, but not chemically modified) (other crude vegetable edible oils)桐油及其分离品(不论是否精制,但未经化学改性)(其他初榨植物食用油)
1515903000103Tung oil and its fractions (whether or not refined, but not chemically modified) (other edible vegetable oils)桐油及其分离品(不论是否精制,但未经化学改性)(其他食用植物油)
1515903000999Tung oil and its fractions (whether or not refined, but not chemically modified)桐油及其分离品(不论是否精制,但未经化学改性)

1515.90.90Fixed vegetable fats and oils and their fractions, n.e.s.

1515.90.90.10Korean pine nut oil红松籽油

Whether or not refined, but not chemically modified不论是否精制,但未经化学改性

Unit: kg
MFN import duty: 20%
Provisional import duty: None
General import duty: 70%
Import VAT: 13%
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
EEndangered species export permit濒危物种允许出口证明书

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
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.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.Ingredient content成分含量
6.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)
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
Cambodia: 0%
Nicaragua: 14%
Ecuador: 16.5%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

1515909010101Korean pine seed oil (whether or not refined, but not chemically modified) (other virgin edible vegetable oils)红松籽油(不论是否精制,但未经化学改性)(其他初榨植物食用油)
1515909010102Korean pine seed oil (whether or not refined, but not chemically modified) (other edible vegetable oils)红松籽油(不论是否精制,但未经化学改性)(其他食用植物油)

1515.90.90.20Rice bran oil, fennel oil, walnut oil, prickly ash oil, almond oil, grape seed oil, peony seed oil米糠油、茴油、核桃油、花椒油、杏仁油、葡萄籽油、牡丹籽油

Whether or not refined, but not chemically modified不论是否精制,但未经化学改性

Unit: kg
MFN import duty: 20%
Provisional import duty: None
General import duty: 70%
Import VAT: 9%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 27 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
EEndangered species export permit濒危物种允许出口证明书

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
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.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.Ingredient content成分含量
6.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)
7.GTIN
8.CAS
9.Other其他

1515.90.90.90Other fixed vegetable fats and oils and their fractions其他固定植物油、脂及其分离品

Whether or not refined, but not chemically modified不论是否精制,但未经化学改性

Unit: kg
MFN import duty: 20%
Provisional import duty: None
General import duty: 70%
Import VAT: 13%
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

NExport commodity inspection出口商品检验
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.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.Ingredient content成分含量
6.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)
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
Cambodia: 0%
Nicaragua: 14%
Ecuador: 16.5%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

1515909090101Other fixed vegetable fats and oils and their fractions (whether or not refined, but not chemically modified) (feed additives)其他固定植物油、脂及其分离品(不论是否精制,但未经化学改性)(饲料添加剂)
1515909090102Other fixed vegetable fats and oils and their fractions (whether or not refined, but not chemically modified) (other virgin vegetable edible oils)其他固定植物油、脂及其分离品(不论是否精制,但未经化学改性)(其他初榨植物食用油)
1515909090103Other fixed vegetable fats and oils and their fractions (whether or not refined, but not chemically modified) (edible camellia oil)其他固定植物油、脂及其分离品(不论是否精制,但未经化学改性)(食用茶油)
1515909090104Other fixed vegetable fats and oils and their fractions (whether or not refined, but not chemically modified) (other edible vegetable oils)其他固定植物油、脂及其分离品(不论是否精制,但未经化学改性)(其他食用植物油)
1515909090301Other fixed vegetable fats and oils and their fractions, whether or not refined, but not chemically modified (hazardous chemicals, used as food additives)其他固定植物油、脂及其分离品(不论是否精制,但未经化学改性)(危险化学品,用作食品添加剂)
1515909090302Other fixed vegetable fats & oils & their fractions (whether or not refined, but not chemically modified) (Other chemicals, not for use as food additives)其他固定植物油、脂及其分离品(不论是否精制,但未经化学改性)(其他化工品,不用作食品添加剂)
1515909090303Other fixed vegetable fats & oils & their fractions (whether or not refined, but not chemically modified) (Hazardous chemicals, not for use as food additives)其他固定植物油、脂及其分离品(不论是否精制,但未经化学改性)(危险化学品,不用作食品添加剂)
1515909090304Other fixed vegetable fats & oils & their fractions (whether or not refined, but not chemically modified) (food additives subject to quarantine requirements)其他固定植物油、脂及其分离品(不论是否精制,但未经化学改性)(有检疫要求食品添加剂)

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

Previous1515 50Seasame oil and its fractions One level up1515Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified Next1516 20Vegetable fats and oils and their fractions

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.