HS code 1504 10 91: Squid liver oil
HS code 1504 10 91 covers squid liver oil in chapter 15 (animal, vegetable or microbial fats and oils). Total import duty is about 39.65% of the import value.
Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.
Key facts
| Tariff item (8-digit HS code) | 1504 10 91 |
|---|---|
| Description | Squid liver oil |
| Chapter | 15: Animal, vegetable or microbial fats and oils |
| Heading | 1504: Fish liver oils and their fractions |
| Unit | kg. |
| Basic customs duty (tariff rate) | 30% |
| Basic customs duty charged | 30% |
| Social welfare surcharge | 10% of BCD |
| IGST | 5% |
| Total import duty | about 39.65% of the import value |
Import duty (with Budget 2026 changes)
- About ₹39,650 duty on every ₹1,00,000 of import value (CIF).
Questions about HS code 1504 10 91
What is the import duty on HS code 1504 10 91 in India?
About 39.65% of the import value: basic customs duty 30%, social welfare surcharge 10% of BCD and IGST 5%. IGST can usually be claimed back as input tax credit.
Other lines under heading 1504
Sources: Customs Tariff of India (CBIC) · Notification 45/2025-Customs and Budget 2026 amendments · IGST rates, Notification 9/2025-Integrated Tax (Rate) · DGFT ITC(HS) import and export policy · CBIC Customs (ADD) notifications · Export Import Data Bank (DGCI&S). Guidance from official lists, not legal advice; confirm the classification with your customs broker.
