ITC (HS), 2022
SCHEDULE 1 – IMPORT POLICY

SECTION III ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

CHAPTER 15
Animal Or Vegetable Fats And Oils And Their Cleavage Products; Prepared Edible Fats; Animal Or Vegetable Waxes.

NOTES:

1.        This Chapter does not cover:

(a)    Pig fat or poultry fat of heading 0209;
(b)   Cocoa butter, fat or oil (heading 1804);
(c)    Edible preparations containing by weight more than 15 % of the products of heading 0405 (generally Chapter 21);
(d)   Greaves (heading 2301) or residues of headings 2304 to 2306;
(e)    Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
(f)    Factice derived from oils (heading 4002).

2. Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).

3. Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522.

SUB-HEADING NOTE:

1. For the purposes of sub-heading 1509 30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/ 100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.

2. For the purposes of sub-headings 151411 and 151419, the expression "low erucic acid rape or colza oil" means the fixed oil which has an erucic acid content of less than 2% by weight.

Policy Conditions of this Chapter:

³[(1) All Vegetable Oils/ Refined Vegetable Oils/ Solvent extracted Oils specified in Food Safety and Standards (Food Products Standards and Food Additives) Regulation, 2011 (made under the Food Safety & Standards Act, 2006) and conforming to standards specified in these regulations are freely importable except where otherwise stated. Import of coconut/copra oil is permitted through State Trading Enterprises.]

^[helldodold[(1) All Oils which are included in the Food Safety & Standards Act, 2006 as also all solvent extracted Oils conforming to the standards specified in the Third Schedule of Solvent Extracted Oil, Deoiled Meal and Edible Flour Control Order, 1967 (details can be accessed from website: http://fssai.gov.in/Portals/0/Pdf/solvent_Extracted.pdf) except coconut oil, RBD palm oil, RBD  palm stearin and palm kernel oil are freely importable. Import of coconut/copra oil is permitted through State Trading Enterprises.]^helldod]

(2) Irrespective of the policy indicated in this chapter, import of sulphonated fish oil is freely permitted without an import authorisation from DGFT.

(3) Non-edible Industrial grade Crude Palm Stearin may be imported without an authorisation in accordance with the following conditions:

(i) Imports may be made by only those importers who hold an industrial licence or an authorisation from the Secretariat of Industrial Approvals of the Department of Industrial Development, Government of India or a DGTD registration for the manufacture of fatty acids or registration with Directorate of Vanaspati, Vegetable oils and Fats and who have the facility to split Crude Palm Stearin into fatty acids and glycerol.

(ii) Only Crude Palm Stearin admixed with at least 10% free fatty acids (FFA) will be allowed to be imported.

(iii) Actual User condition shall apply to the imported Crude Palm Stearin, which shall be split into fatty acids and glycerol at the importer's own splitting facility. The imported Crude Palm Stearin shall be used only for being split into fatty acids and glycerol and it shall not be utilised, sold, transferred or disposed of in any other manner without the prior permission in writing of the Director General of Foreign Trade, New Delhi.

(iv) Fatty acids and glycerol manufactured out of the imported Crude Palm Stearin are, however, freely transferable.

(v) Non-edible industrial grade Crude Palm Stearin admixed with at least 3.5% free fatty acids (FFA) will also be allowed to be imported without an import licence by only those importers who are registered with the Directorate of Vanaspati, Vegetable Oils and Fats subject to the condition that the imported Crude Palm Stearin shall be used only for being split into fatty acids and glycerol and it shall not be utilised, sold, transferred or disposed of in any other manner without the permission of the Director General of Foreign Trade. Fatty acids and glycerol manufactured out of such imported Crude Palm Stearin shall be sold only to the actual users of such fatty acid and glycerol.

(vi) The importer shall furnish quarterly statements to the Directorate of Vanaspati, Vegetable Oils & Fats (DVVO&F) giving full details of

(i) quantities and value of CPS imported;
(ii) quantities of fatty acids and glycerol manufactured;
(iii) names and addresses of the companies to whom the fatty acids and glycerol were supplied together with the quantities supplied;
(iv) quantities of fatty acids and glycerol consumed internally; and
(v) opening and closing stocks of CPS, fatty acids and glycerol in the format prescribed at Annexure - A.

Directorate of Vanaspati, Vegetable Oils and Fats will issue certification of utilisation by the importer/actual user after satisfying itself about the information furnished in respect of imported Crude Palm Stearin (Non-edible industrial grade) admixed with atleast 3.5% free fatty acids only. The nature of Utilisation Certificate will determine the eligibility of the importer for further imports of the Crude Palm Stearin (Non-edible industrial) admixed with atleast 3.5% free fatty acids (Annexure - B).

The authorization to make future imports shall be given by the Directorate of Vanaspati, Vegetable Oils and Fats on annual basis.

Actual users may also use the services of the State Trading Corporation of India Ltd. (STC) for the import of Crude Palm Stearin. The STC may import Crude Palm Stearin without a licence, approval or authorisation from the Government and arrange for its splitting into fatty acids and glycerol.

ANNEXURE - A

Quarterly return to be furnished by the importer of Crude Palm Stearin (C.P.S) for the quarter ending March, June, September and December. Quantity in MT C.P.S.  Glycerol  Fatty Acid

1) Opening Stock

2) Quantity imported

a) FOB Value per tonne of C.P.S

b) Analysis report of C.P.S

 i) F.F.A %

ii) Moisture & Volatile matter %

iii) Other relevant analytical characteristics

c) Consumption of C.P.S and production of Glycerol and Fatty Acid.

3) Names and Addresses of the companies to whom Glycerol and fatty acids were supplied alongwith the quantities.

3A) Consumption of fatty acids and glycerols.

4) Closing stock

We hereby confirm that the information furnished by us is correct and nothing has been concealed. We are fully conscious that any misrepresentation of facts and/or any violation of the term and conditions set out in hereinabove will make us liable to penal action which may also include disentitlement to further import.

Signature of the applicant:

Name:

Designation:

Full Office Address:

ANNEXURE – B

Government of India

Ministry of Civil Supplies

Consumer Affairs and Public Distribution

Directorate of Vanaspati, Vegetable oils & Fats

Block-2, 5th Floor,

CGO Complex, Lodhi Road,

New Delhi - 110 003.

Dated:

CERTIFICATE

1.  Certified that the under-mentioned quantities of Crude Palm Stearin (C.P.S) have been utilised by M/S---- --------------  for production of Fatty

Acid & Glycerol as indicated below during the period from ------------  to ----------  (In M.T)

PRODUCTION
Consumption of Fatty Acid
Glycerol
Crude Palm Stearin

2. Quantity of C.P.S authorised for further import during the period from  to -

Officer not below the rank of Dy.Director.

All edible oils which are presently freely importable under various Exim Code Heading shall be freely importable subject to the condition that the importer shall have to intimate within 15 days from the date of import indicating the following information to the Directorate of Vanaspati, Vegetable Oils and Fats:-

(i) Type of oil
(ii) Date of contract and actual import
(iii) Quantity
(iv) Price; and
(v) Origin.

In addition to the above information, importer will have to submit monthly statement in enclosed format with this Notification giving the relevant information about the actual import having taken place latest by the 7th of every month.

[Reference: Public Notice No. 14 (PN)/97-02 dated 6th June, 1997 and Public Notice No. 38 (RE-2001)/1997-2002 dated 1^st October, 2001]

(4) Any item importable under this Chapter shall not contain animal tallow in any form.

(5) Import Policy for Fish Body Oil (Refined), covered under this EXIM Code 1504 20 10 or under EXIM Code 1504 20 20, having following quality parameters shall be ‘Free’:

SUPPLEMENTARY NOTES:

1. In this Chapter, “edible grade”, in respect of goods (i.e. edible oil) specified Food Safety & Standards Act, 2006, means the standard of quality specified for such goods in that Act/Rules thereunder/ in an Appendix thereunder.

2. In this Chapter “fixed Vegetable Oil” means oils which cannot easily be distilled without decomposition, which are not volatile and which cannot be carried off by superheated steam (which decomposes and saponifies them).

1. Substituted Vide Notification No. 51/2015-2020 Dated 28.12.2022

2. Substituted Vide Notification No. 08/2023 Dated 29.05.2023

3. Substituted Vide Notification No. 40/2023 Dated 26.10.2023