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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.

HS Classification for HS Code for Edible Oils (Chapter 15)
In 2026, HS Code for Edible Oils (Chapter 15) is primarily classified under HS Chapter 15. The 6-digit Harmonized System codes are consistent globally, while duty rates and regulatory requirements (like CBAM or export incentives) vary by destination market.

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.

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

5,000 MT CPO (HS 1511.10), CIF Kandla USD 980/MT - Indonesia origin. Run your own numbers in the Import Duty & Tax calculator.

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
Total Landed CostLanded cost ≈ USD 6.53 M - refiners then pay excise on onward CDO/olein under Central Excise/GST.
Model different Incoterms and markets in the landed cost by HS 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.

Import duty and tax by destination market

Typical MFN duty, consumption tax and the tax base applied to agricultural (HS 15) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.

MarketDutyConsumption taxTax baseTax as % of CIF
India30%IGST 18%Assessable value + duty53.9%
United Arab Emirates5%VAT 5%CIF + duty10.3%
Saudi Arabia5%VAT 15%CIF + duty20.8%
Singapore5%GST 9%CIF + duty14.4%
China5%VAT 13%CIF + duty18.6%
United States5%Federal VAT 0%CIF5.3%
United Kingdom5%VAT 20%CIF + duty26.0%
Germany5%USt 19%CIF + duty24.9%
Netherlands5%BTW 21%CIF + duty27.1%
Vietnam5%VAT 10%CIF + duty15.5%
Türkiye5%KDV 20%CIF + duty26.0%
Japan5%JCT 10%CIF + duty15.5%
South Korea5%VAT 10%CIF + duty15.5%
Brazil5%IPI+PIS/COFINS+ICMS 32%CIF + duty38.6%
Indonesia0%PPN 11%CIF + duty13.5%
Mexico5%IVA 16%CIF + duty22.7%
Egypt5%VAT 14%CIF + duty19.7%
Nigeria5%VAT 7.5%CIF + duty14.5%
South Africa5%VAT 15%Assessable value + duty22.8%
Australia5%GST 10%CIF + duty15.5%

Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.

In-depth corridor guides

Full documentation, duty and worked landed-cost breakdowns for the corridors we handle client paperwork on.

Related commodity guides

Related tools

Sources & citations

Source: European Commission - EU Deforestation Regulation 2023/1115Official Resource
Last reviewed: August 2026
Source: International Maritime Organization - IMO IMSBC / IMDG CodesOfficial Resource
Last reviewed: August 2026
Source: FOSFA - FOSFA International ContractsOfficial Resource
Last reviewed: August 2026
Source: World Customs Organization - WCO Harmonized System NomenclatureOfficial Resource
Last reviewed: August 2026
Source: World Trade Organization - WTO Integrated Database (tariff data)Official Resource
Last reviewed: August 2026

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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