Import duty on seed potatoes from Dubai (UAE) to India
HS 07011000 · Dubai / UAE → India · POTATOES
Data last updated: · MFN duty & IGST verified against ICEGATE (Indian Customs EDI). CEPA preferential rate per the India–UAE CEPA schedule. Verify your exact HS line before filing.
Import restricted
DGFT lists this line as Restricted under ITC(HS) Schedule 1 (Import Policy), so it needs an import authorisation or must meet the stated condition — it is not freely importable. DGFT condition: Import permitted for sowing or planting without a licence in accordance with an import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003. source ↗
Duty breakdown on a ₹10,00,000 shipment
Enter your own value to recalculate the table below.
| Component | Standard (MFN) | CEPA |
|---|---|---|
| Basic customs duty | ₹3,00,000 | ₹1,50,000 |
| Social Welfare Surcharge | ₹30,000 | ₹15,000 |
| IGST | ₹66,500 | ₹58,250 |
| Total duty | ₹3,96,500 | ₹2,23,250 |
CEPA duty saving on this example: ₹1,73,250 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
How this duty changes, year by year
India's schedule of tariff concessions (CEPA Annex 2A) sets a preferential rate for each of ten years, not one permanent figure. For HS 07011000 the modality is TR, bottoming out at 15% in 2026.
| Year | 2022 | 2023 | 2024 | 2025 | 2026now | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|
| CEPA BCD | 27% | 24% | 21% | 18% | 15% | 15% | 15% | 15% | 15% | 15% |
Rates as published in India's schedule; the agreement entered into force on 1 May 2022, so Year 1 is 2022. CEPA Annex 2A
What drives the rate
Importing seed potatoes (HS 07011000) from the UAE to India attracts a 30% MFN basic customs duty, and the India–UAE CEPA preferential rate is 15%. Seed potatoes are planting stock, not table stock, and India treats them as a sensitive agricultural line. CEPA does not take this code to zero: the preferential duty steps down to a floor and holds there, so the saving is real but permanent-partial rather than a path to duty-free. IGST is 5%. The origin rule is Wholly Obtained, meaning the tubers must have been grown in the UAE — a consignment merely trans-shipped through Jebel Ali cannot claim the preference, and no value calculation is available to bridge it. Clearance binds before duty does: the line is Restricted under the ITC(HS) policy and needs an import authorisation, plus a DPPQS import permit and phytosanitary certificate, an FSSAI licence, and post-entry quarantine on planting material. The rate is on a published staircase: Annex 2A takes this line from 27% in 2022 down to 15% in 2026 — TR — and stops there rather than reaching zero, with 15% the rate for 2026. The preference is worth 16.5% of assessable value on every consignment — the 15-point basic-duty gap plus the 10% Social Welfare Surcharge that rides on it — so it scales with shipment size rather than with effort, and the Certificate of Origin costs the same either way. Social Welfare Surcharge adds 10% on the basic duty, not on the goods, and IGST of 5% then applies to the CIF + BCD + SWS total — IGST is recoverable as input tax credit, so the durable benefit is the basic duty alone. Confirm the live rate on ICEGATE before filing; ₹10,00,000 is only the worked example above.
Import compliance & clearances
Beyond duty, importing seed potatoes (HS 07011000) into India requires the following regulatory clearances. The CEPA preferential rate does not waive any of these — they apply regardless of origin.
- DGFT Valid IEC (Importer-Exporter Code) required; ITC(HS) import policy: Restricted — import authorisation required unless the DGFT condition is met source ↗
- FSSAI Importer must hold a valid FSSAI licence; every consignment is cleared through FSSAI food-import at the port source ↗
- Plant Quarantine (DPPQS) Import permit and phytosanitary certificate under the Plant Quarantine (Regulation of Import into India) Order, 2003 source ↗
Indicative and non-exhaustive — verify the current DGFT / BIS / FSSAI / CDSCO notification for your exact 8-digit HS line before importing. Not customs or legal advice.
Frequently asked questions
- What is the import duty on seed potatoes from the UAE to India?
- The standard MFN basic customs duty is 30%; under India–UAE CEPA the preferential rate is 15%. SWS adds 10% on the basic duty and 5% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on seed potatoes?
- On a CIF value of ₹10,00,000, total duty falls from ₹3,96,500 (MFN) to ₹2,23,250 (CEPA) — about ₹1,73,250 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on seed potatoes?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 30% MFN rate.