HS 1509Food & Beverage · India

Olive Oil - Extra Virgin - HS 1509 classification, duty and landed cost - Import into India

Duty and tax snapshot for importing food & beverage (HS 1509) into India. Typical MFN duty ~30%, IGST 18% on assessable value + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

30%

IGST

18%

Total taxes / CIF

53.9%

Worked landed-cost example

USD 80,000 FOB parcel of food & beverage (HS 1509) shipped to India.

FOB valueUSD 80,000

Origin chargesUSD 1,200

FreightUSD 6,400

InsuranceUSD 400

CIFUSD 88,000

Assessable value (CIF + 1% landing)USD 88,880

Import duty @ 30%USD 26,664

IGST @ 18%USD 20,798

Destination inlandUSD 1,600

Landed cost ≈ USD 137,062

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
1509.10	Virgin olive oil
1517.90	Preparations for animal feed, other

India duty regime

Basic Customs Duty (BCD) + Social Welfare Surcharge (10% of BCD) + IGST + AIDC where applicable. Preferential rates under India-UAE CEPA, India-Australia ECTA, ASEAN, SAFTA and APTA.

Customs notes

· India uses the ITC(HS) - 8-digit codes based on the 6-digit WCO HS heading. First 6 digits align globally; digits 7-8 are India-specific.
· Customs valuation follows the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - broadly WTO transaction value with adjustments.
· SWS (Social Welfare Surcharge) is 10% of BCD (0% on many petroleum/gold lines). Health cess of 5% applies to specific medical devices.
· Assessable value = CIF + 1% landing charges (this 1% add-on was removed post-2017 for most goods but persists in specific tariff lines - verify per HS).

Frequently asked questions

What is the typical import duty on food & beverage (HS 1509) into India?

India applies an MFN duty of about 30% on HS chapter 1509 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (Basic Customs Duty (BCD) + Social Welfare Surcharge (10% of BCD) + IGST + AIDC where applicable) may reduce this to 0% for qualifying origins.

How is IGST calculated on imports of food & beverage in India?

India charges IGST at 18% on the assessable value (CIF + landing uplift) plus duty. AV = CIF + 1% landing; IGST on AV + BCD

What is the landed cost of a USD 80,000 FOB shipment of food & beverage into India?

On a USD 80,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 88,000. Applying 30% duty and 18% IGST brings total taxes to about USD 47,462 (~53.9% of CIF). Landed at buyer's warehouse ≈ USD 137,062.

Which HS code should I use for food & beverage in India?

Start with the 6-digit international HS heading - for example 1509.10 (Virgin olive oil). India customs then requires the full national code (8-digit ITC(HS)). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping food & beverage to India?

Most importers into India prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and IGST to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does India customs need to clear HS 1509?

India uses the ITC(HS) - 8-digit codes based on the 6-digit WCO HS heading. First 6 digits align globally; digits 7-8 are India-specific. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.