Import duty on refined bleached deodorised (rbd) palmolein from Dubai (UAE) to India
HS 15119020 · 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 15119020 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 bleached deodorised (rbd) palmolein (HS 15119020) from the UAE to India attracts a 100% MFN basic customs duty, and the India–UAE CEPA preferential rate is 5%. RBD palmolein is the liquid fraction of refined palm oil and the workhorse frying oil of Indian kitchens. CEPA sets a preferential duty that steps down to a floor and stops — a partial concession, not elimination. Two cautions about the rate itself. The MFN figure carried here is the First Schedule standard rate, while the applied rate comes from an effective-rate notification that moves often, with agriculture cess on top, so verify the live applied rate before quoting any saving. And origin requires a sub-heading change plus 40% value addition, which fractionating imported RBD palm oil in the UAE satisfies weakly at best — palmolein and palm oil sit close together in the tariff, so the shift limb is thin before the value limb is even reached. Import policy on refined palmolein has been tightened before; check the current ITC(HS) status alongside FSSAI licensing. 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 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 refined bleached deodorised (rbd) palmolein (HS 15119020) 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 bleached deodorised (rbd) palmolein 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 refined bleached deodorised (rbd) palmolein?
- 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 refined bleached deodorised (rbd) palmolein?
- 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.