Import duty on garlic from Dubai (UAE) to India
HS 07032000 · Dubai / UAE → India · ONIONS
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.
No CEPA benefit
This line is excluded from India's India–UAE CEPA tariff offer, so the 100% MFN basic customs duty applies regardless of origin. The goods are normally importable — there is simply no preferential rate to claim.
Duty breakdown on a ₹10,00,000 shipment
Enter your own value to recalculate the table below.
| Component | Standard (MFN) | CEPA |
|---|---|---|
| Basic customs duty | ₹10,00,000 | ₹10,00,000 |
| Social Welfare Surcharge | ₹1,00,000 | ₹1,00,000 |
| IGST | ₹1,05,000 | ₹1,05,000 |
| Total duty | ₹12,05,000 | ₹12,05,000 |
CEPA duty saving on this example: ₹0 (no basic-duty benefit at these rates). Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing garlic (HS 07032000) from the UAE to India attracts a 100% MFN basic customs duty, and CEPA does not reduce it — this line is excluded from India's tariff offer, so the 100% MFN rate applies whatever the origin. Garlic is on India's CEPA exclusion list, and Annex 2A carries EXC in all ten year columns — a UAE-origin import pays the full duty and no Certificate of Origin unlocks a lower one, permanently under the current schedule. India protects garlic heavily to defend domestic farmers from cheap third-country supply that often routes through re-export hubs, which is exactly the traffic this corridor carries. Importers expecting an FTA discount on garlic are routinely caught out; the realistic planning rate is the full MFN. IGST is 5%. The origin rule would be Wholly Obtained if a concession existed, so garlic grown anywhere but the UAE could never have qualified anyway — the exclusion and the origin rule point the same way. What does govern the consignment is food and plant control: an FSSAI import licence, consignment-level food-import clearance with residue checks, and a Plant Quarantine import permit with a phytosanitary certificate. Budget for those, not for a preference. There is no basic-duty gap to claim on this line at current rates, so a Certificate of Origin buys nothing here today; it is worth re-checking when either the MFN rate or the CEPA schedule moves. 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, but the basic duty here is a real, unrecoverable cost. Confirm the live rate on ICEGATE before filing; ₹10,00,000 is only the worked example above.
Import compliance & clearances
Beyond duty, importing garlic (HS 07032000) 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: Free 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 ↗
- FSSAI An FSSAI import licence and food-import clearance are required, with labelling, additive and residue compliance verified at the port before release. 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 garlic from the UAE to India?
- The basic customs duty is 100%. This line is largely excluded from India–UAE CEPA, so no preferential rate applies. SWS adds 10% on the basic duty and 5% IGST applies on top.
- How much can CEPA save on garlic?
- At current rates there is no basic-duty saving on this line under CEPA, so the landed duty is the same as the MFN route.
- What do I need to claim the CEPA rate on garlic?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 100% MFN rate.