CHAPTER 15 (Chapter Notes)

Relevant Circulars

Relevant Judgements

 

Tariff Item

 

Description of goods

 

Unit

 

 Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective rate of duty Specified countries

(1)

(2)

(3)

 (4) (5) (6) (7) (8)
1501

PIG FATS (INCLUDING LARD  ) AND POULTRY FAT, OTHER THAN THAT OF HEADING 0209 OR 1503

            
1501 10 00 - Lard kg. Prohibited 30% - IGST: 12% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1501 20 00 - Other pig fat kg. Prohibited 30% - IGST: 12% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1501 90 00 - Other kg. Prohibited 30% - IGST: 12% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1502

FATS OF BOVINE ANIMALS  , SHEEP OR GOATS, OTHER THAN THOSE OF HEADING 1503

            
1502 10 - Tallow  :            
1502 10 10      --- Mutton Tallow kg. Prohibited 15% - IGST: 12%
SWS: NIL		 UAE: 6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1502 10 90      --- Other kg. Prohibited 15% - IGST: 12%
SWS: NIL		 UAE: 6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1502 90 - Other:            
1502 90 10      --- Unrendered fats kg. Prohibited 15% - IGST: 12%
SWS: NIL		 UAE: 6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1502 90 20      --- Rendered fats or solvent extraction fats kg. Prohibited 15% - IGST: 12%
SWS: NIL		 UAE: 6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1502 90 90      --- Other kg. Prohibited 15% - IGST: 12%
SWS: NIL		 UAE: 6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1503 00 00

LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO-OIL AND TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE PREPARED

 kg. Prohibited 30% - IGST: 12% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1504

FATS AND OILS AND THEIR FRACTIONS, OF FISH OR MARINE MAMMALS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED

           
1504 10 - Fish liver oils and their fractions:            
1504 10 10      --- Cod liver oil  kg. Free 30% - IGST: 12% Mauritius: 21%
UAE: 12%
Australia: 12.9%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
       --- Other :            
1504 10 91           ---- Squid liver oil  kg. Free 30% - IGST: 12% Mauritius: 21%
UAE: 12%
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1504 10 99           ---- Other kg. Prohibited 30% - IGST: 12% Mauritius: 21%
UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1504 20 - Fats and oils and their fractions of fish, other than liver oils :            
1504 20 10      --- Fish body oil kg. Restricted  30% - BCD: NIL1
IGST: 12%		 Mauritius: 21%
UAE: 12%
Australia: 12.9%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1504 20 20      --- Fish lipid oil kg. Free  30% - BCD: NIL1
IGST: 12%		 Mauritius: 21%
UAE: 12%
Australia: 12.9%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1504 20 30      --- Sperm oil kg. Prohibited 30% - BCD: NIL1
IGST: 12%		 UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1504 20 90      --- Other kg. Prohibited 30% - BCD: NIL1
IGST: 12%		 Mauritius: 21%
UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1504 30 00 - Fats and oils and their fractions, of marine mammals kg. Prohibited 30% - IGST: 12% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1505 Wool grease  and fatty substances derived therefrom (including lanolin)             
1505 00 - Wool grease and fatty substances derived therefrom (including lanolin) :            
1505 00 10      --- Wool alcohol (including lanolin alcohol) Kg, Free 30% - BCD: 15%
 IGST: 12%		 UAE: 8%
Australia: 6.4%
Malaysia: Nil
SAFTA: 5%
1505 00 20      --- Wool grease , crude  Kg, Free 30% - BCD: 15%
 IGST: 12%		 UAE: 8%
Australia: 6.4%
Malaysia: Nil
SAFTA: 5%
1505 00 90      --- Other Kg, Free 30% - BCD: 15%
 IGST: 12%		 UAE: 8%
Australia: 6.4%
Malaysia: Nil
SAFTA: 5%
1506

OTHER ANIMAL FATS AND OILS AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED

            
1506 00

- Other animal fats and oils and their fractions, whether or not refined, but not chemically modified :

            
1506 00 10      --- Neats Foot oil and fats from bone or waste kg. Prohibited 30% - IGST: 12% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1506 00 90      --- Other kg. Prohibited 30% - IGST: 12% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1507

SOYA-BEAN OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED

            
1507 10 00 - Crude oil, whether or not degummed kg. Free 45% 35% BCD: 20%
 IGST: 5%
AIDC: 5%		 SAFTA: 5%
1507 90 - Other :            
1507 90 10      --- Edible grade kg. Free 45% 35% BCD: 32.5%
 IGST: 5%		 UAE: 11%
SAFTA: 5%
1507 90 90      --- Other kg. Free 45% 35% IGST: 5% UAE: 18.5%
SAFTA: 5%
1508

GROUND-NUT OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED

           
1508 10 00 - Crude oil kg. Free 100% 90% BCD: 35%/45%
 IGST: 5%		 UAE: 26%
SAFTA: 5%
1508 90 - Other :            
1508 90 10      --- Deodorized (Salad Oil) kg. Free 100% 90% BCD: 35%/45%
  IGST: 5%		 UAE: 32.5%
SAFTA: 5%
       --- Other :            
1508 90 91           ---- Edible grade kg. Free 100% 90% BCD: 35%/45%
  IGST: 5%		 UAE: 32.5%
SAFTA: 5%
1508 90 99           ---- Other kg. Free 100% 90% BCD: 35%/45%
  IGST: 5%		 UAE: 70%
SAFTA: 5%
1509

OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED

           
1509 20 00 - Extra virgin olive oil kg. Free 45% 35% BCD: 35%/40%
  IGST: 5%		 UAE: 16%
Australia: 15.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 22%
1509 30 00 - Virgin olive oil kg. Free 45% 35% BCD: 35%/40%
  IGST: 5%		 UAE: 16%
Australia: 15.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 22%
1509 40 00 - Other virgin olive oils kg. Free 45% 35% BCD: 35%/40%
  IGST: 5%		 UAE: 16%
Australia: 15.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 22%
1509 90 - Other :            
1509 90 10      --- Edible grade kg. Free 40% 30% BCD: 35%/40%
  IGST: 5%
SWS: NIL		 UAE: 16%
Australia: 17.1%
Chile: 10%
Malaysia: Nil
SAFTA: 5%
Korea: 20%
1509 90 90      --- Other kg. Free 40% 30% BCD: 35%/40%
  IGST: 5%
SWS: NIL		 UAE: 16%
Australia: 17.1%
Chile: 10%
Malaysia: Nil
SAFTA: 5%
Korea: 20%
1510

OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF HEADING 1509

            
1510 10 00      --- Crude olive pomace oil  kg. Free 45% 35% BCD: 35%/45%
  IGST: 5%		 UAE: 26%
Australia: 15.0%
SAFTA: 8%
1510 90 - Other:            
1510 90 10      --- Refined olive pomace oil kg. Free 45% 35% BCD: 35%/45%
  IGST: 5%
SWS: NIL		 UAE: 32.5%
SAFTA: 5%
1510 90 90      --- Other kg. Free 45% 35% BCD: 35%/45%
  IGST: 5%
SWS: NIL		 UAE: 32.5%
Australia: 15.0%
SAFTA: 8%
1511

PALM OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED

           
1511 10 00 - Crude oil kg. Free  100% 90% BCD: 20%
IGST: 5%
 AIDC: 5%		 Malaysia: 37.50%
SAFTA: 5%
1511 90 - Other :            
1511 90 10      --- Refined bleached deodorised palm oil kg. Free  100% 90% BCD: 32.5%
IGST: 5%		 UAE: 11%
Malaysia: 45%/50%
SAFTA: 5%
1511 90 20      --- Refined bleached deodorised palmolein kg. Free  100% 90% BCD: 32.5%
IGST: 5%		 UAE: 11%
Malaysia: 45%/50%
SAFTA: 5%
1511 90 30      --- Refined bleached deodorised palm stearin kg. Free  100% 90% BCD: 32.5%
IGST: 5%		 UAE: 4%
Malaysia: 45%/50%
SAFTA: 5%
1511 90 90      --- Other kg. Free  100% 90% BCD: 32.5%
IGST: 5%		 UAE: 8%
Malaysia: 45%/50%
SAFTA: 5%
1512

SUNFLOWER SEED, SAFFLOWER OR COTTON SEED OIL AND THEIR FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED

           
  - Sunflower seed or safflower oil and fractions thereof :            
1512 11      -- Crude oil:            
1512 11 10           --- Sunflower seed oil kg. Free 100% 90% BCD: 20%
 IGST: 5%
AIDC: 5%		  
1512 11 20           --- Safflower seed oil (kardi seed oil) kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 16%
1512 19      -- Other :            
1512 19 10           --- Sunflower oil, edible grade kg. Free 100% 90% BCD: 32.5%
IGST: 5%		 UAE: 8%
1512 19 20           --- Sunflower oil, non-edible grade (other than crude oil) kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 40%
1512 19 30           --- Safflower oil, edible grade kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 20%
1512 19 40           --- Safflower oil, non-edible grade kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 40%
1512 19 90           --- Other kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 40%
  - Cotton-seed oil and its fractions:            
1512 21 00      -- Crude oil, whether or not gossypol has been removed kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 16%
1512 29      -- Other :            
1512 29 10           --- Edible grade kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 18%
1512 29 90           --- Other kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 40%
SAFTA: 5%
1513

COCONUT (COPRA), PALM KERNEL  OR BABASSU OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED

            
  - Coconut (copra) oil and its fractions:            
1513 11 00      -- Crude oil kg. State Trading Enterprise  100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 16%
1513 19 00      -- Other kg. State Trading Enterprise  100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 18%
  - Palm kernel or babassu oil and fractions thereof :            
1513 21      -- Crude Oil :            
1513 21 10           --- Palm kernel oil kg. Free  100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 16%
Malaysia: 45%
1513 21 20           --- Babassu oil kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 16%
Australia: 15.0%
1513 29      -- Other:            
1513 29 10           --- Palm kernel oil and its fractions kg. Free  100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 18%
Australia: 19.3%
Malaysia: 45%
1513 29 20           --- Babassu oil and its fractions edible grade kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 18%
Australia: 19.3%
1513 29 30           --- Babassu oil and its fractions, other than edible grade kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 18%
Australia: 19.3%
1513 29 90           --- Other kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 18%
Australia: 19.3%
1514

RAPE  , COLZA OR MUSTARD OIL AND ITS FRACTIONS THEREOF, WHETHER OR NOT REFINED , BUT NOT CHEMICALLY MODIFIED

           
  - Low erucic acid rape or colza oil  and its fractions :            
1514 11      -- Crude oil:            
1514 11 10           --- colza oil kg. Free 75% 65% BCD: 35%
IGST: 5%		 UAE: 16%
Australia: 15.0%
1514 11 20           --- Rape oil kg. Free 75% 65% BCD: 35%
IGST: 5%		 UAE: 16%
Australia: 15.0%
1514 11 90           --- Other kg. Free 75% 65% BCD: 35%
IGST: 5%		 Australia: 15.0%
1514 19      -- Other :            
1514 19 10           --- Refined colza oil of edible grade kg. Free 75% 65% BCD: 45%
IGST: 5%		 UAE: 18%
Japan: Nil
1514 19 20           --- Refined rapeseed oil of edible grade kg. Free 75% 65% BCD: 45%
IGST: 5%		 UAE: 18%
Japan: Nil
1514 19 90           --- Other kg. Free 75% 65% BCD: 45%
IGST: 5%		 Japan: Nil
  - Other :            
1514 91      -- Crude oil :            
1514 91 10           --- colza oil kg. Free 75% 65% BCD: 35%
IGST: 5%		 UAE: 16%
1514 91 20           --- Mustard oil kg. Free 75% 65% BCD: 35%
IGST: 5%		 UAE: 16%
Japan: Nil
1514 91 90           --- Rapeseed oil kg. Free 75% 65% BCD: 35%
IGST: 5%		 UAE: 16%
1514 99      -- Other:            
1514 99 10           --- Refined colza oil of edible grade kg. Free 75% 65% BCD: 45%
IGST: 5%		 UAE: 18%
1514 99 20           --- Refined mustard oil of edible grade kg. Free 75% 65% BCD: 45%
IGST: 5%		 UAE: 18%
Japan: Nil
1514 99 30           --- Refined rapeseed oil of edible grade kg. Free 75% 65% BCD: 45%
IGST: 5%		 UAE: 18%
1514 99 90           --- Other kg. Free 75% 65% BCD: 45%
IGST: 5%		 UAE: 30%
1515

OTHER FIXED VEGETABLE OR MICROBIAL FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED

           
  - Linseed oil and its fractions :            
1515 11 00      -- Crude oil kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 16%
1515 19      -- Other:            
1515 19 10           --- Edible grade kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 18%
1515 19 90           --- Other kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 40%
  - Maize (Corn) oil and its fractions:            
1515 21 00      -- Crude oil kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 16%
SAFTA: 8%
1515 29      -- Other :            
1515 29 10           --- Edible grade kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 18%
SAFTA: 8%
1515 29 90           --- Other kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 40%
SAFTA: 8%
1515 30 - Castor oil and its fractions:            
1515 30 10      --- Edible grade kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 18%
SAFTA: 8%
1515 30 90      --- Other kg. Free 100% 90% BCD: 35%/45%
IGST: 5%
SWS: NIL		 UAE: 40%
SAFTA: 8%
1515 50 - Seasame oil and its fractions:            
1515 50 10      --- Crude oil kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 16%
Australia: 15.0%
       --- Other :            
1515 50 91           ---- Edible grade kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 18%
1515 50 99           ---- Other kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 40%
1515 60 00 - Microbial fats and oils and their fractions kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 18%/40%
Australia: 42.9%
SAFTA: 8%
1515 90 - Other :            
1515 90 10

     --- Fixed vegetable oils, namely the following: chul moogra oil, mawra oil, kokam oil, tobacco seed oil, sal oil

 kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 18%
Australia: 19.3%
SAFTA: 8%
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

 kg. Free 100%. 90% BCD: 35%/45%
IGST: 5%		 UAE: 18%
Australia: 19.3%
SAFTA: 8%
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

 kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 18%
Australia: 19.3%
SAFTA: 8%
1515 90 40

     --- Fixed vegetable oils of edible grade namely the following: mango kernel oil, mahua oil, rice bran oil

 kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 18%
Australia: 19.3%
SAFTA: 8%
       --- Other :            
1515 90 91           ---- Edible grade kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 18%
Australia: 19.3%
Malaysia: Nil
SAFTA: 8%
1515 90 99           ---- Other kg. Free 100% 90% BCD: 35%/45%
IGST: 5%		 UAE: 40%
Australia: 42.9%
Malaysia: Nil
SAFTA: 8%
1516

ANIMAL, 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 PREPARED

            
1516 10 00 - Animal fats and oils and their fractions kg. Prohibited 100% - BCD: 30%
IGST: 5%/12%		 UAE: 14%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1516 20 - Vegetable fats and oils and their fractions:            
       --- Cotton Seed oil :            
1516 20 11           ---- Edible grade kg. Free 100% - BCD: 45%/80%
 IGST: 5%/12%		 UAE: 18%
Australia: 19.3%
SAFTA: 8%
1516 20 19           ---- Other kg. Free 100% - BCD: 45%/80%
 IGST: 5%/12%		 UAE: 32%
Australia: 34.3%
SAFTA: 8%
       --- Groundnut oil :            
1516 20 21           ---- Edible grade kg. Free 100% - BCD: 45%/80%
 IGST: 5%/12%		 UAE: 18%
Australia: 19.3%
SAFTA: 8%
1516 20 29           ---- Other kg. Free 100% -

 

 BCD: 45%/80%
 IGST: 5%/12%		 UAE: 32%
Australia: 34.3%
SAFTA: 8%
       --- Hydrogenated castor oil (opal-wax):            
1516 20 31           ---- Edible grade kg. Free 100% - BCD: 45%/80%
 IGST: 5%/12%		 UAE: 18%
Australia: 19.3%
SAFTA: 8%
1516 20 39           ---- Other kg. Free 100% - BCD: 45%/80%
 IGST: 5%/12%		 UAE: 32%
Australia: 34.3%
SAFTA: 8%
       --- Other:            
1516 20 91           ---- Edible grade kg. Free 100% - BCD: 45%/80%
 IGST: 5%/12%		 UAE: 18%
Australia: 19.3%
SAFTA: 8%
1516 20 99           ---- Other kg. Free 100% - BCD: 45%/80%
  IGST: 5%/12%		 UAE: 32%
Australia: 34.3%
SAFTA: 8%
1516 30 00 - Microbial fats and oils and their fractions kg. Free 100% - BCD: 45%/80%
 IGST: 5%/12%		 UAE: 32%/18%
Australia: 34.3%
SAFTA: 8%
1517

MARGARINE; 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 AND OILS OR THEIR FRACTIONS OF HEADING 1516

            
1517 10 - Margarine, excluding liquid margarine:            
1517 10 10      --- Of animal origin kg. Prohibited 100% - BCD: 30%
 IGST: 18%		 UAE: 14%
SAFTA: 8%
       --- Of vegetable origin :            
1517 10 21           ---- Edible grade kg. Free 100% - BCD: 45%
 IGST: 18%		 UAE: 18%
Australia: 19.3%
Malaysia: 45%
SAFTA: 8%
1517 10 22           ---- Linoxyn  kg. Free 100% - BCD: 30%
 IGST: 18%		 UAE: 14%
Australia: 12.9%
SAFTA: 8%
1517 10 29           ---- Other kg. Free 100% - BCD: 30%
IGST: 18%		 UAE: 14%
Australia: 12.9%
SAFTA: 8%
1517 90 - Other :            
1517 90 10      --- Sal fat (processed or refined) kg. Free 100% - BCD: 45%
 IGST: 5%/12%		 UAE: 18%
Australia: 19.3%
SAFTA: 8%
1517 90 30      --- Imitation Lard  of animal origin kg. Prohibited 100% - BCD: 30%
IGST: 5%/12%		 UAE: 60%
SAFTA: 8%
1517 90 40      --- Imitation Lard of vegetable origin kg. Free 100% - BCD: 30%
IGST: 5%/12%		 UAE: 40%
Australia: 42.9%
SAFTA: 8%
1517 90 90      --- Other kg. Free 100% - BCD: 30%
IGST: 5%/12%		 UAE: 40%
Australia: 42.9%
SAFTA: 8%
1518

ANIMAL, 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

           
1518 00 - Omitted            
       --- Lin seed oil :            
1518 00 11           ---- Edible grade kg. Free 100% - BCD: 45%
 IGST: 5%/12%		 UAE: 18%
Australia: 19.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1518 00 19           ---- Other kg. Free 100% - BCD: NIL1 /30%
IGST: 5%/12%		 UAE: 14%
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
       --- Castor oil, dehydrated :            
1518 00 21           ---- Edible grade kg. Free 100% - BCD: 45%
 IGST: 5%/12%		 UAE: 18%
Australia: 19.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1518 00 29           ---- Other kg. Free 100% - BCD: NIL1 /30%
IGST: 5%/12%		 UAE: 14%
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
       --- Other Vegetable oil and its fats:            
1518 00 31           ---- Edible grade kg. Free 100% - BCD: 45%
 IGST: 5%/12%		 UAE: 18%
Australia: 19.3%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
1518 00 39           ---- Other kg. Free 100% - BCD: NIL1 /30%
IGST: 5%/12%		 UAE: 14%
Australia: 12.9%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
1518 00 40      --- Other kg. Prohibited 100% - BCD: NIL1 /30%
IGST: 5%/12%		 UAE: 40%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
1520 00 00 GLYCEROL, CRUDE; GLYCEROL WATERS AND GLYCEROL LYES kg. Free 30% - BCD: 2.5%1 /7.5%
 IGST: 18%		 UAE: 12%
Australia: 12.9%
SAFTA: 5%
1521

VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES), BEESWAX, OTHER INSECT WAXES AND SPERMACETI, WHETHER OR NOT REFINED OR COLOURED

            
1521 10 - Vegetable Waxes :            
       --- Carnauba Waxes :            
1521 10 11           ---- Edible wax for waxing fresh fruits and vegetables kg. Free 30% - IGST: 18% UAE: 12%
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1521 10 19           ---- Other kg. Free 30% - IGST: 18% UAE: 12%
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1521 10 90      --- Other kg. Free 30% - IGST: 18% UAE: 12%
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1521 90 - Other :            
1521 90 10      --- Beewax whether or not coloured kg. Free 30% - IGST: 18% UAE: 12%
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1521 90 20      --- Shellac wax  whether or not coloured kg. Free 30% - IGST: 18% UAE: 12%
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1521 90 90      --- Other kg. Free 30% - IGST: 18% UAE: 12%
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1522

DEGRAS  : RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES

           
1522 00

- Degras : residues resulting from the treatment of fatty substances or animal or vegetable waxes :

            
1522 00 10      --- Degras kg. Prohibited 30% - IGST: 18% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1522 00 20      --- Soap stocks kg. Prohibited 30% - IGST: 18% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
1522 00 90      --- Other kg. Prohibited 30% - IGST: 18% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules,2022. (Vide:- Notification No.50/2017-Condition No- 9)