Import duty on orange juice, not frozen, brix value not exceeding 20 from Dubai (UAE) to India
HS 20091200 · Dubai / UAE → India · FRUIT JUICES
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 | ₹3,50,000 | ₹0 |
| Social Welfare Surcharge | ₹35,000 | ₹0 |
| IGST | ₹69,250 | ₹50,000 |
| Total duty | ₹4,54,250 | ₹50,000 |
CEPA duty saving on this example: ₹4,04,250 . 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 20091200 the modality is TEP over 5 years, reaching zero in 2026.
| Year | 2022 | 2023 | 2024 | 2025 | 2026now | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|
| CEPA BCD | 28% | 21% | 14% | 7% | 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 orange juice, not frozen, brix value not exceeding 20 (HS 20091200) from the UAE to India attracts a 35% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Not-from-concentrate orange juice at a Brix value of 20 or below is single-strength drinking juice, and CEPA takes the MFN duty to zero, with 5% IGST. Brix is the classification key on this line: above 20 the goods fall to a different sub-heading, so the lab result on the consignment — not the label or the marketing description — decides the rate. Origin requires a change of CHAPTER and 40% value addition, achievable where UAE processing starts from fresh fruit, and not where it starts from imported concentrate, since concentrate and juice sit in the same chapter and dilution adds little value. FSSAI composition standards govern minimum juice content, added sugar and permitted preservatives, and retail packs need Legal Metrology declarations applied at origin. The rate is on a published staircase, not a fixed number: Annex 2A takes this line from 28% 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 38.5% of assessable value on every consignment — the 35-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 orange juice, not frozen, brix value not exceeding 20 (HS 20091200) 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 orange juice, not frozen, brix value not exceeding 20 from the UAE to India?
- The standard MFN basic customs duty is 35%; 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 orange juice, not frozen, brix value not exceeding 20?
- On a CIF value of ₹10,00,000, total duty falls from ₹4,54,250 (MFN) to ₹50,000 (CEPA) — about ₹4,04,250 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on orange juice, not frozen, brix value not exceeding 20?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 35% MFN rate.