How much can CEPA save on crude soya-bean oil, whether or not degummed?

On a CIF value of ₹10,00,000, total duty falls from ₹5,69,750 (MFN) to ₹50,000 (CEPA) — about ₹5,19,750 saved per shipment, scaling with consignment value.

What do I need to claim the CEPA rate on crude soya-bean oil, whether or not degummed?

A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 45% MFN rate.

Import duty on crude soya-bean oil, whether or not degummed from Dubai (UAE) to India

HS 15071000 · Dubai / UAE → India · SOYA-BEAN OIL AND ITS FRACTIONS

Data last updated: 1 September 2026 · 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

Your shipment value (assessable / CIF, ₹)

Enter your own value to recalculate the table below.

Component	Standard (MFN)	CEPA
Basic customs duty	₹4,50,000	₹0
Social Welfare Surcharge	₹45,000	₹0
IGST	₹74,750	₹50,000
Total duty	₹5,69,750	₹50,000

CEPA duty saving on this example: ₹5,19,750 . 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 15071000 the modality is TEP over 5 years, reaching zero in 2026.

CEPA preferential basic customs duty for HS 15071000, by agreement year
Year	2022	2023	2024	2025	2026now	2027	2028	2029	2030	2031
CEPA BCD	4%	3%	2%	1%	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 crude soya-bean oil, whether or not degummed (HS 15071000) from the UAE to India attracts a 45% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Crude soya-bean oil is a bulk edible-oil line, and CEPA takes it to zero preferential duty, with 5% IGST. Origin is workable here in a way it is not on the refined grades: the rule is a change of sub-heading plus 40% value addition, and crushing imported soya beans of Chapter 12 into crude oil clears the tariff shift cleanly, because beans and oil sit in different chapters. The value test still has to be met, which bare trans-shipment cannot do. Two cautions before pricing: edible oils carry AIDC on top of the basic duty, and the applied MFN rate comes from an effective-rate notification rather than the First Schedule figure shown here, so the real saving is against the live notification. Hold an FSSAI licence. The rate is on a published staircase, not a fixed number: Annex 2A takes this line from 4% 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 49.5% of assessable value on every consignment — the 45-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 crude soya-bean oil, whether or not degummed (HS 15071000) 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 ↗

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 crude soya-bean oil, whether or not degummed from the UAE to India?: The standard MFN basic customs duty is 45%; 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 crude soya-bean oil, whether or not degummed?: On a CIF value of ₹10,00,000, total duty falls from ₹5,69,750 (MFN) to ₹50,000 (CEPA) — about ₹5,19,750 saved per shipment, scaling with consignment value.
What do I need to claim the CEPA rate on crude soya-bean oil, whether or not degummed?: A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 45% MFN rate.