Import duty on refined soya-bean oil, edible grade from Dubai (UAE) to India
HS 15079010 · Dubai / UAE → India · SOYA-BEAN OIL AND ITS FRACTIONS
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 | ₹4,50,000 | ₹50,000 |
| Social Welfare Surcharge | ₹45,000 | ₹5,000 |
| IGST | ₹74,750 | ₹52,750 |
| Total duty | ₹5,69,750 | ₹1,07,750 |
CEPA duty saving on this example: ₹4,62,000 . 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 15079010 the modality is TR, bottoming out at 5% in 2026.
| Year | 2022 | 2023 | 2024 | 2025 | 2026now | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|
| CEPA BCD | 17% | 14% | 11% | 8% | 5% | 5% | 5% | 5% | 5% | 5% |
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 refined soya-bean oil, edible grade (HS 15079010) from the UAE to India attracts a 45% MFN basic customs duty, and the India–UAE CEPA preferential rate is 5%. Refined edible-grade soya-bean oil does not go to zero under CEPA. India scheduled it to a preferential floor that the rate reaches and then holds, protecting domestic refiners from duty-free refined imports while crude moves on different terms — the classic crude-versus-refined split running through Indian edible-oil policy. IGST is 5%. Origin requires a sub-heading change plus 40% value addition, and refining crude oil of the same heading may not clear the shift at all, so check the exact classification of what arrives at the refinery gate rather than what leaves it. The rate shown as MFN is the First Schedule figure; the applied rate comes from an effective-rate notification that moves often, with AIDC on top. FSSAI licensing and packaging-declaration rules apply throughout. The rate is on a published staircase: Annex 2A takes this line from 17% in 2022 down to 5% in 2026 — TR — and stops there rather than reaching zero, with 5% the rate for 2026. The preference is worth 44% of assessable value on every consignment — the 40-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 refined soya-bean oil, edible grade (HS 15079010) 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 refined soya-bean oil, edible grade from the UAE to India?
- The standard MFN basic customs duty is 45%; under India–UAE CEPA the preferential rate is 5%. SWS adds 10% on the basic duty and 5% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on refined soya-bean oil, edible grade?
- On a CIF value of ₹10,00,000, total duty falls from ₹5,69,750 (MFN) to ₹1,07,750 (CEPA) — about ₹4,62,000 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on refined soya-bean oil, edible grade?
- 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.