Import duty on green tea in immediate packings exceeding 1 kg but not exceeding 20 kg from Dubai (UAE) to India
HS 09021030 · Dubai / UAE → India · TEA
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 green tea in immediate packings exceeding 1 kg but not exceeding 20 kg (HS 09021030) 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. Bulk-pack green tea in the 1–20 kg range serves blenders, food service and repackers, and gets no better treatment than the retail sizes — Annex 2A shows EXC across all ten years, so the exclusion is permanent under the current schedule. The 5% IGST applies. Bulk tea attracts phytosanitary and FSSAI scrutiny on pesticide residues, which is often the more demanding compliance path than customs: the Plant Quarantine permit and phytosanitary certificate come under the 2003 Order, and the FSSAI food-import clearance tests residues at the port before release. Unlike the retail sizes, bulk packs escape packaged-commodity labelling, which is the one practical advantage of this sub-heading. Given the tariff, the realistic routes for anyone needing imported tea at scale are duty-exemption schemes tied to a re-export obligation rather than any preferential-origin claim under CEPA — a completely different mechanism, administered by DGFT rather than claimed at assessment, and one that does not depend on the tea being of UAE origin at all. 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 green tea in immediate packings exceeding 1 kg but not exceeding 20 kg (HS 09021030) 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 green tea in immediate packings exceeding 1 kg but not exceeding 20 kg 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 green tea in immediate packings exceeding 1 kg but not exceeding 20 kg?
- 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 green tea in immediate packings exceeding 1 kg but not exceeding 20 kg?
- 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.