HS code 1515 50 99: Seasame oil and its fractions: other
HS code 1515 50 99 covers seasame oil and its fractions: other in chapter 15 (animal, vegetable or microbial fats and oils). Total import duty is about 120.5% 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) | 1515 50 99 |
|---|---|
| Description | Seasame oil and its fractions: other |
| Chapter | 15: Animal, vegetable or microbial fats and oils |
| Heading | 1515: Seasame oil and its fractions |
| Unit | kg. |
| Basic customs duty (tariff rate) | 100% |
| Basic customs duty charged | 100% |
| Social welfare surcharge | 10% of BCD |
| IGST | 5% |
| Total import duty | about 120.5% of the import value |
Import duty (with Budget 2026 changes)
- About ₹120,500 duty on every ₹1,00,000 of import value (CIF).
- Lower duty possible under notification 45/2025, S. No. 43 (35% BCD): All goods, crude and edible grade
- Lower duty possible under notification 45/2025, S. No. 44 (45% BCD): All goods, refined and edible grade
India's imports and exports
- India imported 38 tonnes in 2025-26 (down 21.4% on 2024-25) under tariff item 15155099, “Sesame oil and its frctns other than crude excldng edble grade”.
- India exported 2,988 tonnes in 2025-26 (down 13.9% on 2024-25) under tariff item 15155099, “Sesame oil and its frctns other than crude excldng edble grade”.
Questions about HS code 1515 50 99
What is the import duty on HS code 1515 50 99 in India?
About 120.5% of the import value: basic customs duty 100%, social welfare surcharge 10% of BCD and IGST 5%. IGST can usually be claimed back as input tax credit.
Other lines under heading 1515
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.
