Import duty on soya-bean oil and its fractions, other from Dubai (UAE) to India
HS 15079090 · 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 15079090 the modality is TR, bottoming out at 5% in 2026.
| Year | 2022 | 2023 | 2024 | 2025 | 2026now | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|
| CEPA BCD | 31.5% | 25% | 18.5% | 12% | 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 soya-bean oil and its fractions, other (HS 15079090) from the UAE to India attracts a 45% MFN basic customs duty, and the India–UAE CEPA preferential rate is 5%. This residual code covers soya-bean oil and fractions that are neither crude nor declared edible grade — typically industrial or technical grades and unclassified fractions. CEPA gives a preferential rate that stops at the same floor as refined edible grade rather than the treatment given to crude, so the residual line inherits the protective position rather than escaping it. IGST is 5%. The origin rule is a sub-heading change with 40% value addition. Classification is the live risk here: assessing officers frequently reclassify residual entries into the edible-grade code, which changes the FSSAI position entirely and turns an industrial consignment into a food one mid-clearance. Document the end use and specification before filing rather than in response to a query, and note that edible-grade consignments need FSSAI clearance. The rate is on a published staircase: Annex 2A takes this line from 31.5% 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 soya-bean oil and its fractions, other (HS 15079090) 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 soya-bean oil and its fractions, other 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 soya-bean oil and its fractions, other?
- 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 soya-bean oil and its fractions, other?
- 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.