Import duty on potatoes, fresh or chilled (other than seed) from Dubai (UAE) to India
HS 07019000 · 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 of Potatoes from Bhutan is permitted freely, without any license, up to 30th June,2027. 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 07019000 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 potatoes, fresh or chilled (other than seed) (HS 07019000) from the UAE to India attracts a 30% MFN basic customs duty, and the India–UAE CEPA preferential rate is 15%. Table potatoes get a partial cut under CEPA, not elimination: the schedule steps the duty down to a floor and holds it there, because potatoes are a price-sensitive domestic crop. A contract priced on eventual duty-free entry is built on a misreading — this line never reaches zero on the current schedule. IGST is 5%. Origin is the hard part: the rule is Wholly Obtained, so only potatoes actually harvested in the UAE qualify, and UAE production is small relative to the volume moving through its ports, which means most fresh-potato offers quoted from Dubai are re-exports that will fail origin verification. The line is also Restricted under the ITC(HS) policy, requiring an import authorisation — a permission question that precedes the rate question. A DPPQS permit, phytosanitary certificate and FSSAI licence are all mandatory. 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 potatoes, fresh or chilled (other than seed) (HS 07019000) 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 potatoes, fresh or chilled (other than seed) 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 potatoes, fresh or chilled (other than seed)?
- 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 potatoes, fresh or chilled (other than seed)?
- 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.