Section III Animal or Vegitable Fats and Oils and their Cleavage Products ;
Prepared Edible Fats; Animal or Vegetable Waxes
CHAPTER 15
Animal or Vegetable Fats and oils
Edible Fats; Animal or Vegetable Waxes
EXIM Code Item Description Policy Policy Conditions Basic Duty Pref. Duty CVD+E. Ed. Cess Custom Ed. Cess Spl. CVD Total Duty %
1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified Free              
1507 10 00 Crude, whether or not degummed Free   Nil* 35 0 2+12 0ß Free†
1507 90 Other :                
1507 90 10 Edible grade   Free   7.5* 35 0 2+12  4ß 12.03400†
1507 90 90 Other  Free   45 35 0 2+12  4ß 52.20400†
1508 Groundnut oil and its fractions, whether or not refined but not chemically modified                  
1508 10 00 Crude  Free   100** 90 0 2+12  4ß 111.12000†
1508 90 Other :                
1508 90 10 Deodorized (Salad Oil)   Free   100** 90 0 2+12  4ß 111.12000†
  Other :                
1509 Olive oil and its fractions, whether or not refined but not chemically modified                  
1509 10 00 Virgin  Free   45** 35 0 2+12  4ß 52.20400†
1509 90 Other :                
1509 90 10 Edible grade   Free   7.5** 30 0 2+12  4ß 12.03400†
1509 90 90 Other  Free   40** 35 0 2+12  4ß 46.84800†
1510 Other Oils and their functions, 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 00 10 Crude oil   Free   45** 35 0 2+12  4ß 52.20400†
1510 00 91 Edible grade   Free   7.5** 35 0 2+12  4ß 12.03400†
1510 00 99 Other  Free   45** 35 0 2+12  4ß 52.20400†
15113 Palm Oil and its fractions, whether or not refined, but not chemically modified                  
1511 10 00 Crude Free Import not permitted through any port in kerala 100 90 8.24 2+1 4ß 128.77338†
1511 90 Other:                 
1511 90 10 Refined bleached deodorised palm oil Free Import not permitted through any port in kerala 7.5* 90 0 2+1 4ß 12.03400†
1511 90 20 Refined bleached deodorised palmolein Free Import not permitted through any port in kerala 7.5* 90 0 2+1 4ß 12.03400†
1511 90 10 Other Free Import not permitted through any port in kerala 7.5* 90 0 2+1 4ß 12.03400†
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   Free   Nil* 90 0 2+1 0ß Free†
1512 11 20 Safflower Seed Oil (Kardi Seed Oil)   Free   100** 90 0 2+1 4ß 111.12000†
1512 19 Other :                
1512 19 10 Sunflower oil, edible garde   Free   7.5* 90 0 2+1 4ß 12.03400†
1512 19 20 Sunflower oil, non-edible garde (other than crude oil)   Free   100 90 0 2+1 4ß 111.12000†
1512 19 30 Saffola oil, edible grade   Free   7.5* 90 0 2+1 4ß 12.03400†
1512 19 40 Saffola oil, non-edible grade   Free   100 90 0 2+1 4ß 111.12000†
1512 19 90 Other  Free   100 90 0 2+1 4ß 111.12000†
  Cotton Seed Oil and its fractions :                  
1512 21 00 Crude Oil, whether or not gossypol has been removed   Free   100** 90 0 2+1 4ß 111.12000†
1512 29 Other:                 
1512 29 10 Edible grade   Free   85** 90 0 2+1 4ß 95.05200†
1512 29 90 Other  Free   100** 90 0 2+1 4ß 111.12000†
1513 Coconut (copra), palm oil and fractions, thereof whether or not refined, but not chemically modified                  
  Coconut (copra) oil and its fractions :                  
1513 11 00 Crude oil   State Trading Enterprise Import allowed through STC subject to para 2.11 of Foreign Trade Policy 100** 90 0 2+1 4ß 111.12000†
1512 29 90 Other  State Trading Enterprise Import allowed through STC subject to para 2.11 of Foreign Trade Policy 100** 90 0 2+1 4ß 111.12000†
  Palm Kernel or Babassu oil and fractions thereof :                  
1513 21 Crude Oil :                
1513 21 103 Palm Kernel Oil   Free Import not permitted through any port in Kerala 100** 90 0 2+1 4ß 111.12000†
1513 21 20 Babassu Oil   Free   100** 90 0 2+1 4ß 111.12000†
1513 29 Other :                
1513 29 103 Palm Kernel Oil and its fractions   Free Import not permitted through any port in Kerala 100** 90 0 2+1 4ß 111.12000†
1513 29 20 Babassu Oil and fractions edible grade   Free   85** 90 0 2+1 4ß 95.05200†
1513 29 30 Babassu Oil and fractions, other than edible grade   Free   100** 90 0 2+1 4ß 111.12000†
1513 29 90 Other  Free   100** 90 0 2+1 4ß 111.12000†
Next
* Vide Notification No. 21/2002-Cus., dated 1-3-2002 - See GENERAL EXEMPTION No. 122 in part 8.
** Rate of duty for all goods of crude and edible grade is nil, while for refined and edible grade is 7.5% vide Notification No. 21/2002-Cus., dated 1-3-2002 - See GENERAL EXEMPTION No. 122 in part 8.
2 All goods falling under heading 1507, 1509 or 1510 other than the goods covered under item (A) in column against S. No. 30 of the Table annexed to the Notification No. 21/2002-Customs, dated 1st March 2002, exempt from Customs Education Cess by Notification No. 69/2004-Cus., dated 9-7-2004 read with Notification No. 28/2007-Cus., dated 1-3-2007.
3 Substituted by M.C. & I.(D.C.) Notification No. 63(RE-2007)/2004-09, dated 24-12-2007.
ß Edible grade vegetable oils and their edible grade fractions exempt from Spl. CVD vide Notification No. 20/2006-Cus., dated 1-3-2006.
† Total duty calculated on 'Basic Duty'.
Import duty on edible oils as amended on 9th April, 2008
vide notification 21/2002 DT 01/03/02 & 42/2008 DT 01/04/08 ex rate $1=40.25
Oils Import Policy   C.I.F CIF tariff fixed After budget Duty Post Budget 07-08 Rate 40.20 (w.e.f 01/04/08) Duty X @Rs40.45 + Add 3% Ed. CESS Effective Duty in %
Duty + Landing + H/S Comm
     28/2008 CUSTOMS (N.T.) DTD. 17/03/2008 Notification No. 42/2008 custom dt 01/04/08 in Loose Bulk Edible Grade  
     $ Rs.  
RBD PALMOLEIN FREE 15.11 $1,270.00 $484.00 7.5% 36.30 1468 + 44 2.86%
  (OLD)   $484.00        
CRUDE PALMOLEIN FREE 15.11   $481.00 0% 0.00 0 + 0  
  (OLD)   $481.00        
RBD PALM OIL FREE 15.11 $1,250.00 $476.00 7.5% 35.70 1444 + 43 2.86%
  (OLD)   $476.00        
CRUDE PALM OIL FREE 15.11 $1,140.00 $447.00 0% 0.00 0 + 0 0.00%
  (OLD)   $447.00        
OTHER PALM OIL FREE 15.11   $462.00 7.50% 34.65 1402 + 42  
  (OLD)   $462.00        
OTHER PALM OLEIN FREE 15.11   $483.00 7.50% 36.23 1465 + 44 0.00%
  (OLD)   $483.00        
CRUDE SOYABEAN OIL FREE 15.07 CESS exempted vide notification 69/CUS/9th July item 6,7 & 8 $ 1,330.00 $580.00 0%

0.00

 0 0.00%
      $580.00        
REFINED SOYABEAN FREE H/S     0.00%

 

    
  SELF     0.00%      
REFINED SUNFLOWER OIL FREE H/S $ 1,750.00   0% + 3% CESS

 

    
  SELF     0% + 3% CESS      
CURDE RAPESEED, MUSTARD / COLZA /CANOLA OILS FREE & REFINERY SELF     0% + 3% CESS

 

    
  VANASPATI & REFINERY H/S     0% + 3% CESS      
REFINED RAPESEED FREE H/S     0.00%

 

    
  SELF     0.00%      
PARTLY OR WHOLLY HYDROGENATED INTER-ESTERIFIED, RE-ESTERIFIED, VEGETABLE FATS & OILS & THEIR FRACTIONS 15.16 H/S     7.6510% + CESS 3%

 

    
  SELF     7.58% + CESS 3%      
PFAD 38.23 SELF   $645.00   36.34 234.4188 9482 + 284  

FOB as per MPOB /or S.E.A (Current Rate Not Available)

  PALM OIL (RS)  PALM OLEIN (RS)AVERAGE FOB
CRUDE0 +[0]  0 +[0]    
REFINED1444+[43] 1468+[44]  
DUTY DIFF1444+[43] 1468+[44]  

Note:

  1. For the duty calculation on tariff basis landing and High seas commission not taken into account since not applicable.
  2. For the non-tariff items Landing and High seas commission taken into calculation.