Import duty on sunflower oil, edible grade from Dubai (UAE) to India
HS 15121910 · 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 15121910 the modality is TEP over 5 years, reaching zero in 2026.
| Year | 2022 | 2023 | 2024 | 2025 | 2026now | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|
| CEPA BCD | 16% | 12% | 8% | 4% | 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 sunflower oil, edible grade (HS 15121910) from the UAE to India attracts a 100% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Edible-grade sunflower oil is on the liberalised side of the crude-versus-refined split that governs Chapter 15. The duty saving is enormous on paper, but origin is decisive: qualification needs a sub-heading change plus 40% value addition, and since the UAE does not grow sunflower, oil only refined or packed there generally fails the Rules of Origin — refining imported crude is the exact case the value limb is designed to test. Note the contrast with crude sunflower seed oil, which India kept on its exclusion list, so the eight-digit code flips the outcome entirely. The other caution is the rate itself: the MFN figure here is the First Schedule standard rate, while the applied rate on edible oils is set by effective-rate notification, moves often, and carries agriculture cess on top. FSSAI import licensing and consignment clearance apply throughout. The rate is on a published staircase, not a fixed number: Annex 2A takes this line from 16% 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 sunflower oil, edible grade (HS 15121910) 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 sunflower oil, edible grade 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 sunflower oil, edible grade?
- 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 sunflower 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 100% MFN rate.