Import duty on crude palm oil from Dubai (UAE) to India
HS 15111000 · Dubai / UAE → India · PALM 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 | ₹10,00,000 | ₹50,000 |
| Social Welfare Surcharge | ₹1,00,000 | ₹5,000 |
| IGST | ₹1,05,000 | ₹52,750 |
| Total duty | ₹12,05,000 | ₹1,07,750 |
CEPA duty saving on this example: ₹10,97,250 . 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 15111000 the modality is TR, bottoming out at 5% in 2026.
| Year | 2022 | 2023 | 2024 | 2025 | 2026now | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|
| CEPA BCD | 7% | 6.5% | 6% | 5.5% | 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 crude palm oil (HS 15111000) from the UAE to India attracts a 100% MFN basic customs duty, and the India–UAE CEPA preferential rate is 5%. Crude palm oil is India's largest edible-oil import by volume, and CEPA offers a preferential duty far below the First Schedule rate shown here. Read that gap carefully, because it is the most misleading number on any edible oil page: the applied MFN duty on palm oil is set by effective-rate notification and has moved repeatedly, so the real comparison is the CEPA rate against whatever notification is current, not against the schedule rate. IGST is 5% and agriculture cess applies on top. Origin needs a sub-heading change plus 40% value addition — the UAE refines rather than grows, so Malaysian or Indonesian crude landed and re-shipped will not qualify, and even refining leaves the shift limb thin because crude and refined palm oil sit close together in the tariff. FSSAI clearance is mandatory on every consignment. The rate is on a published staircase: Annex 2A takes this line from 7% 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 104.5% of assessable value on every consignment — the 95-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 palm oil (HS 15111000) 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 palm oil from the UAE to India?
- The standard MFN basic customs duty is 100%; 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 crude palm oil?
- On a CIF value of ₹10,00,000, total duty falls from ₹12,05,000 (MFN) to ₹1,07,750 (CEPA) — about ₹10,97,250 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on crude palm oil?
- 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.