Import duty on dried apricots from Dubai (UAE) to India
HS 08131000 · Dubai / UAE → India · FRUIT
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.
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 | ₹0 |
| Social Welfare Surcharge | ₹30,000 | ₹0 |
| IGST | ₹66,500 | ₹50,000 |
| Total duty | ₹3,96,500 | ₹50,000 |
CEPA duty saving on this example: ₹3,46,500 . 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 08131000 the modality is TEP over 5 years, reaching zero in 2026.
| Year | 2022 | 2023 | 2024 | 2025 | 2026now | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|
| CEPA BCD | 24% | 18% | 12% | 6% | 0% | 0% | 0% | 0% | 0% | 0% |
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 dried apricots (HS 08131000) from the UAE to India attracts a 30% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Dried apricots attract a high MFN duty that CEPA removes entirely, with IGST at 5%. The catch is origin: dried fruit sits under the Wholly Obtained rule, so the apricots must have been grown in the UAE. The emirates grow no meaningful apricot crop — the volume shipped from Dubai is Turkish, Iranian or Uzbek fruit re-exported after sorting and repacking, and neither sorting nor repacking confers origin under a Wholly Obtained rule. A preference claim on re-exported fruit will not survive verification, and there is no value calculation available to rescue it, because Wholly Obtained admits none. Buy on the merits of the Dubai trade if the price works, but budget the full MFN rate. FSSAI clearance, a phytosanitary certificate and residue compliance apply at the port. The rate is on a published staircase, not a fixed number: Annex 2A takes this line from 24% in 2022 to zero in 2026 — TEP over 5 years — with 0% the rate for 2026. A supply contract signed across that boundary is worth pricing against the later rate. The preference is worth 33% of assessable value on every consignment — the 30-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 dried apricots (HS 08131000) 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 ↗
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 dried apricots from the UAE to India?
- The standard MFN basic customs duty is 30%; under India–UAE CEPA the preferential rate is 0%. SWS adds 10% on the basic duty and 5% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on dried apricots?
- On a CIF value of ₹10,00,000, total duty falls from ₹3,96,500 (MFN) to ₹50,000 (CEPA) — about ₹3,46,500 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on dried apricots?
- 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.