Crude oil, whether or not degummed

Crude soya-bean oil, whether or not degummed

FSSAI CLEARANCE

HSN 1507 10 00 (Crude soya-bean oil, whether or not degummed) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, with mandatory e-Sanchit document upload before out-of-charge. The Directorate General of Foreign Trade (DGFT) administers a Tariff Rate Quota (TRQ) regime under ITC (HS) policy for this tariff line, and consignments must enter through designated food-import ports per General Note 4(D) of Schedule I of the ITC (HS) 2022.

What this is

HSN code

1507 10 00

Chapter

15 · Animal or vegetable fats and oils; prepared edible fats; animal or vegetable waxes

Primary regulator

FSSAI · Food Safety and Standards Act, 2006

Customs documentation

Import Licence from FSSAI
Certificate of Analysis from FSSAI
Specimen copy of label from FSSAI

Applicable Partner Government Agencies

FSSAIFSSAI·Food Safety and Standards Authority of India

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.

Compliance steps

1
Obtain a valid FSSAI Import Licence (document code 911001) and upload it in e-Sanchit before filing the bill of entry. Also upload the Certificate of Analysis for food and supplements (document code 0010FS) and the specimen copy of the label (document code 0110FS); the customs proper officer will verify all three before granting out-of-charge.
Food Safety and Standards Act, 2006 · FSSAI Import Licence document code 911001 · document codes 0010FS and 0110FS · General Note 4(D) of Schedule I of the ITC (HS) 2022
2
Apply for a DGFT Tariff Rate Quota allocation under Para 2.60(b) of the Handbook of Procedures (HBP) for duty-exempt import of crude soya-bean oil. The TRQ duty exemption is available under Ministry of Finance (Department of Revenue) Notification No. 30/2022-Customs dated 24-05-2022; allocations per eligible applicant are decided by the EXIM Facilitation Committee per Para 2.51 of the HBP 2015-20.
DGFT PN No. 10/2015-20 dated 24-05-2022 · PN No. 15/2015-20 dated 14-06-2022 · PN No. 24/2015-20 dated 12-09-2022 · PN No. 50/2015-20 dated 11-01-2023 · PN No. 60/2015-20 dated 01-03-2023 · MoF Notification 30/2022-Customs dated 24-05-2022
3
Note that soya-bean oil is assessable at the tariff value notified under Notification 36/2001-Cus (NT) dated 03-08-2001 as amended; the bill of entry assessable value must be computed at this tariff value, not the transaction CIF value, for duty purposes.
Notification 36/2001-Cus (NT) dated 03-08-2001 as amended

A word of counsel

The most common error on this tariff line is conflating TRQ eligibility with the right to claim the duty exemption at the bill of entry: a TRQ allocation under Para 2.60(b) does not automatically apply the concessional duty rate unless the Notification 30/2022-Customs benefit is explicitly claimed and the allocation certificate is on record. Separately, soya-bean oil is assessed at the CBIC tariff value under Notification 36/2001-Cus (NT), not at the invoice CIF — filing at the invoice value without the tariff-value adjustment results in short-levy detection during audit and consequential demand with interest.

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Frequently asked

Does HSN 1507 10 00 require BIS certification?

No, crude soya-bean oil is not covered by any BIS Quality Control Order. Import is governed by the Food Safety and Standards Authority of India under the Food Safety and Standards Act, 2006, with a DGFT Tariff Rate Quota overlay and customs assessment at the CBIC-notified tariff value.

Which document codes must be uploaded in e-Sanchit for this tariff line?

Three documents are mandatory: FSSAI Import Licence (911001), Certificate of Analysis for food and supplements (0010FS), and specimen copy of label (0110FS); all must be uploaded before the customs proper officer grants out-of-charge.

Are TRQ allocations for crude soya-bean oil available on an ongoing basis?

No. TRQ allocations are announced by DGFT for specific financial years and are subject to application windows and EXIM Facilitation Committee decisions; the fy 2022-23 TRQ validity was extended to 30 June 2023 for bills of lading dated on or before 31 March 2023, and subsequent year allocations are invited separately.

Last verified against gazette notifications: 2026-05-16. Source: FSSAI / DGFT / Indian Customs CUSDATA.