Import duty on popped nuts and seeds, prepared or preserved from Dubai (UAE) to India
HS 20081921 · Dubai / UAE → India · FRUIT
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 | ₹3,00,000 | ₹0 |
| Social Welfare Surcharge | ₹30,000 | ₹0 |
| IGST | ₹66,500 | ₹50,000 |
| Total duty | ₹3,96,500 | ₹50,000 |
CEPA duty saving on this example: ₹3,46,500 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing popped nuts and seeds, prepared or preserved (HS 20081921) from the UAE to India attracts a 30% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. This sub-heading covers popped nut and seed preparations within the wider heading for otherwise prepared nuts, and CEPA takes the MFN duty to zero, with 5% IGST. Origin needs a change of CHAPTER plus 40% value addition, so raw nuts or seeds of Chapters 8 or 12 popped and seasoned in the UAE satisfy the shift — a genuinely achievable route, unlike the Wholly Obtained dried-fruit lines nearby. Classification is the risk: roasted, salted and popped preparations sit in adjacent sub-headings with materially different rate histories, and the residual entries in this heading are a frequent site of reassessment. Fix the classification with the supplier before shipment. Note also that this is an HS-2022 code with no direct line in Annex 2A. FSSAI clearance and retail labelling apply. The preference is worth 33% of assessable value on every consignment — the 30-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 popped nuts and seeds, prepared or preserved (HS 20081921) 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 popped nuts and seeds, prepared or preserved from the UAE to India?
- The standard MFN basic customs duty is 30%; 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 popped nuts and seeds, prepared or preserved?
- On a CIF value of ₹10,00,000, total duty falls from ₹3,96,500 (MFN) to ₹50,000 (CEPA) — about ₹3,46,500 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on popped nuts and seeds, prepared or preserved?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 30% MFN rate.