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HS 15Agricultural

HS Code for Edible Oils (Chapter 15)

Chapter 15 covers animal, vegetable and microbial fats and oils. Palm oil (1511), soybean oil (1507), sunflower oil (1512.11) and rapeseed/canola oil (1514) dominate global trade. FOSFA and PORAM contract terms govern shipment; EUDR reshapes palm from Dec 2025.

Reviewed against WCO HS · WTO IDB · National customs schedules5 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
1507.10Soybean oil, crude
1507.90Soybean oil, refined (RBD)
1511.10Crude palm oil (CPO)
1511.90.10RBD palm oil
1511.90.20RBD palm olein
1511.90.90Palm stearin, hydrogenated palm fractions
1512.11Sunflower / safflower oil, crude
1512.19Sunflower / safflower oil, refined
1513.11Coconut (copra) oil, crude
1514.11Rapeseed / canola oil, crude, low erucic acid
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
India (BCD)
0% - 20%
Actively managed - CPO/soybean oil rate changed 5+ times in 2024-25 to control retail inflation.
European Union
0% - 12.8%
EUDR from 30 Dec 2025 on palm oil - full traceability and DDS required.
Pakistan / Bangladesh
5% - 20%
China
9% CPO / 9% soy oil
TRQ regime for soybean oil; 13% VAT.

Worked landed-cost example

5,000 MT CPO (HS 1511.10), CIF Kandla USD 980/MT - Indonesia origin

Cargo valueUSD 4,900,000
India BCD @ 20%USD 980,000
AIDC @ 5%USD 245,000
SWS @ 10% of BCDUSD 98,000
IGST @ 5%USD 311,150
Landed cost ≈ USD 6.53 M - refiners then pay excise on onward CDO/olein under Central Excise/GST.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · EU Deforestation Regulation (EUDR) - palm oil in scope from 30 Dec 2025 (large operators), 30 Jun 2026 (SMEs). Geolocation + DDS mandatory.
  • · FOSFA / PORAM standard contracts govern quality (FFA, M&I), packaging, laytime.
  • · RSPO Segregated / Mass Balance / Book-and-Claim schemes for sustainable palm oil.
  • · IMSBC / IMDG classification - most refined oils are non-hazardous but crude oils have flashpoint restrictions.
  • · India: PFA / FSSAI food standards, blend & fortification norms; APEDA registration for exporters.
Top exporting countries
  • · Indonesia
  • · Malaysia
  • · Argentina
  • · Brazil
  • · Ukraine
  • · Russia
  • · Netherlands

Frequently asked questions

Does EUDR apply to imports of derivatives like biodiesel and fatty acids?

Yes. EUDR covers palm oil, soy, cattle, cocoa, coffee, rubber, wood and their listed derivatives - including margarine, glycerine and biodiesel produced from covered oils. Verify the exact HS codes on Annex I.

What is the difference between CPO and RBD palm olein?

CPO (1511.10) is unrefined crude palm oil, dark red, high FFA. RBD palm olein (1511.90.20) is the liquid fraction after refining, bleaching and deodorising - the retail cooking oil grade. Refining loss and yield split drive the price spread.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for agricultural.

Import into India →
IGST on imports · 5% / 12% / 18% / 28%
Import into China →
Import VAT · 13% standard, 9% reduced, 6% services
Import into United Kingdom →
VAT · 20% standard, 5% reduced, 0% zero-rated
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Netherlands →
BTW (VAT) · 21% standard, 9% reduced
Import into Brazil →
ICMS (state) + PIS/COFINS (federal) · ICMS 17-19% (varies by state); PIS 2.1%; COFINS 9.65%

Agricultural landed-cost pages: every destination market

Jump straight to the agricultural import guide for any of the destination markets we cover.

Related commodity guides

HS 0901Agricultural
HS Code for Coffee (HS 0901) →
HS 1006Agricultural
HS Code for Rice (HS 1006) →
HS 31Agricultural
HS Code for Fertilizers (Chapter 31) →
HS 61 & 62Consumer goods
HS Code for Textiles & Apparel (Chapters 61 and 62) →

Related tools

HS Code Lookup →
Search harmonised codes across 21 sections.
Import Duty & Tax →
Landed cost with duty, VAT/GST and cess.
Landed Cost by HS & Country →
Duty + VAT/GST + Incoterm split for this HS.
CIF ↔ FOB Converter →
Convert customs value between Incoterms.

Sources & citations

Duty rates and regulations compiled from WCO HS, WTO integrated database, national customs authorities and published FTA schedules. Provided for decision-support only - confirm the 10-digit line and current preferential status with your licensed customs broker before acting.

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