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

HS 1521 10Vegetable waxes

Animal,vegetable or microbial fats and oils and their cleavage products, prepared edible fats, animal or vegetable waxes › Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured

Customs duty: 30%; 3 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

3 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
1521 10 11	Edible wax for waxing fresh fruits and vegetables	30%	5%	kg
1521 10 19	Other	30%	5%	kg
1521 10 90	Other	30%	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: 30%. 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 18%.
Change: Down.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 98	Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured	5%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	18%	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
1521	Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured	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: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 1521 10, and China's below.

China: the same goods (1521 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 1521 10. 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
1521.10.00.10	Candelilla wax小烛树蜡	20%MFN rate (no APTA concession on this line)	20%	13%	13%	ABEFRPQ
1521.10.00.90	Other vegetable waxes其他植物蜡	20%MFN rate (no APTA concession on this line)	20%	13%	13%	ABRSPQ

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

1521.10.00Vegetable waxes

1521.10.00.10Candelilla wax小烛树蜡

Unit: kg
MFN import duty: 20%
Provisional import duty: None
General import duty: 80%
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
EEndangered species export permit濒危物种允许出口证明书
FEndangered species import permit濒危物种允许进口证明书

Inspection and quarantine

RImported food hygiene inspection进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.Ingredients成分
3.GTIN
4.CAS
5.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 12%
Cambodia: 0%
Nicaragua: 16%
Serbia: 14%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 15%
Brunei: 10%
Cambodia: 10%
South Korea: 10%
Laos: 10%
Malaysia: 10%
New Zealand: 16%
Singapore: 10%
Thailand: 10%
Vietnam: 10%
Japan: 10.9%
Indonesia: 10%
Philippines: 10%
Myanmar: 10%

CIQ codes

1521100010999Candelilla wax小烛树蜡

1521.10.00.90Other vegetable waxes其他植物蜡

Unit: kg
MFN import duty: 20%
Provisional import duty: None
General import duty: 80%
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.Ingredients成分
3.GTIN
4.CAS
5.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 12%
Cambodia: 0%
Nicaragua: 16%
Serbia: 14%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 15%
Brunei: 10%
Cambodia: 10%
South Korea: 10%
Laos: 10%
Malaysia: 10%
New Zealand: 16%
Singapore: 10%
Thailand: 10%
Vietnam: 10%
Japan: 10.9%
Indonesia: 10%
Philippines: 10%
Myanmar: 10%

CIQ codes

1521100090101Other vegetable waxes (morpholine fatty acid salt (fruit wax))其他植物蜡(吗琳脂肪酸盐(果蜡))
1521100090102Other vegetable waxes (carnauba wax)其他植物蜡(巴西棕榈蜡)

1521.10.00.00Vegetable waxes植物蜡Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 4%
Iceland: 0%
Australia: 0%
South Korea: 10.6%
Georgia: 0%
Mauritius: 0%

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

Previous1517 90Other One level up1521Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured Next1521 90Other

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.