Import duty on malted milk (including powder) from Dubai (UAE) to India
HS 19011010 · Dubai / UAE → India · MALT EXTRACT
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 | ₹5,00,000 | ₹0 |
| Social Welfare Surcharge | ₹50,000 | ₹0 |
| IGST | ₹77,500 | ₹50,000 |
| Total duty | ₹6,27,500 | ₹50,000 |
CEPA duty saving on this example: ₹5,77,500 . 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 19011010 the modality is TEP over 5 years, reaching zero in 2026.
| Year | 2022 | 2023 | 2024 | 2025 | 2026now | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|
| CEPA BCD | 40% | 30% | 20% | 10% | 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 malted milk (including powder) (HS 19011010) from the UAE to India attracts a 50% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Malted milk food is on a five-year phase-down to zero under CEPA, and for a UAE-made product the saving against a high MFN rate is substantial. Qualification requires a change of tariff heading plus 40% regional value content, so milk-based preparations genuinely manufactured in the UAE can claim it while goods merely re-labelled or repacked there cannot — and in a category built around brand licensing, contract manufacturing arrangements are worth checking rather than assuming. IGST is a low 5%, so the basic customs duty is the main cost lever. Confirm the exact eight-digit line, as nearby dairy preparations are treated differently within the same heading. FSSAI governs admissibility: an import licence held by the importer and consignment-level food-import clearance, with labelling applied at origin rather than stickered on arrival. The rate is on a published staircase, not a fixed number: Annex 2A takes this line from 40% 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 55% of assessable value on every consignment — the 50-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 malted milk (including powder) (HS 19011010) 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 malted milk (including powder) from the UAE to India?
- The standard MFN basic customs duty is 50%; 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 malted milk (including powder)?
- On a CIF value of ₹10,00,000, total duty falls from ₹6,27,500 (MFN) to ₹50,000 (CEPA) — about ₹5,77,500 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on malted milk (including powder)?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 50% MFN rate.