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

HS 1517Mmargarine, edible mixture or preparations of animal,vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, other than edible fats and oils or their fractions of heading 1515

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

Customs duty
100%
8 tariff items
GST now
5%
Import policy
Mostly Free
Prohibited: 2 items
Export policy
Free
Unit
kg
Duty in China
25% to 30%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

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
1517 10Margarine, excluding liquid margarine100%5%kg
1517 90Other100%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 8 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
  • Prohibited: 2 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5%.
  • Until 21 September 2025 5% or 12%, depending on the goods.
  • Change: Changed.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 95Margarine, linoxyn; Edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15165%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255% or 12%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
1517Margarine; edible mixture or preparations of animal,vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, other than edible fats and oils or their fractions of heading 15160.15%—

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: 8 tariff items

China: the same goods (1517)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force and 1 expired under 1517. 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
1517.10.00.00Margarine人造黄油30%MFN rate (no APTA concession on this line)30%13%0%ABMRS
1517.90.10.01Shortening of animal fats动物油脂制造的起酥油25%MFN rate (no APTA concession on this line)25%13%13%ABPRS
1517.90.10.90Shortening made from microbial oils and fats微生物油脂制造的起酥油25%MFN rate (no APTA concession on this line)25%9%0%ABRS
1517.90.90.01Other edible fats or oils of animal origin or fractions thereof, mixed其他混合制成的动物质食用油脂或制品25%MFN rate (no APTA concession on this line)25%13%13%ABPRS
1517.90.90.02Other edible fats or oils of vegetable origin or fractions thereof, mixed其他混合制成的植物质食用油脂或制品25%MFN rate (no APTA concession on this line)25%9%0%ABRS
1517.90.90.03Other edible fats and oils or their fractions, of microbial origin, mixed其他混合制成的微生物质食用油脂或制品25%MFN rate (no APTA concession on this line)25%9%0%ABRS
  • 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.

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

Previous1516Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared not refined, but not further preparedOne level upChapter 15Animal,vegetable or microbial fats and oils and their cleavage products, prepared edible fats, animal or vegetable waxesNext1518Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included

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.