Import duty on safflower (kardi) seed oil from Dubai (UAE) to India
HS 15121120 · Dubai / UAE → India · SUNFLOWER SEED
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 | ₹0 |
| Social Welfare Surcharge | ₹1,00,000 | ₹0 |
| IGST | ₹1,05,000 | ₹50,000 |
| Total duty | ₹12,05,000 | ₹50,000 |
CEPA duty saving on this example: ₹11,55,000 . 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 15121120 the modality is TEP over 5 years, reaching zero in 2026.
| Year | 2022 | 2023 | 2024 | 2025 | 2026now | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|
| CEPA BCD | 32% | 24% | 16% | 8% | 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 safflower (kardi) seed oil (HS 15121120) from the UAE to India attracts a 100% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Safflower oil shows the widest headline gap in the corridor: a very high First Schedule MFN rate against a zero CEPA preferential rate after a five-year phase-out. On paper that is a total duty wipe-out, and it is exactly the kind of number that gets quoted without the qualification that follows. The rule is a sub-heading change plus 40% value addition, and the UAE grows no safflower, so oil merely refined there from imported crude will not qualify — the shift limb is weak between crude and refined oil of the same heading, and the value limb is weaker still. The headline saving is real only for genuinely UAE-originating oil, which is rare. Price at the applied MFN rate unless a valid Certificate of Origin is already in hand, and remember AIDC and FSSAI apply regardless. The rate is on a published staircase, not a fixed number: Annex 2A takes this line from 32% 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 110% of assessable value on every consignment — the 100-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 safflower (kardi) seed oil (HS 15121120) 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 ↗
- FSSAI An FSSAI import licence and food-import clearance are required, with labelling, additive and residue compliance verified at the port before release. 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 safflower (kardi) seed oil from the UAE to India?
- The standard MFN basic customs duty is 100%; 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 safflower (kardi) seed oil?
- On a CIF value of ₹10,00,000, total duty falls from ₹12,05,000 (MFN) to ₹50,000 (CEPA) — about ₹11,55,000 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on safflower (kardi) seed 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.