Import duty on curry paste from Dubai (UAE) to India
HS 21039010 · Dubai / UAE → India · SAUCES AND PREPARATIONS THEREFOR
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 curry paste (HS 21039010) from the UAE to India attracts a 30% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Curry paste is a prepared sauce base, and CEPA removes the MFN duty entirely, with 5% IGST. The origin rule is a change of heading with 40% value addition; a UAE manufacturer blending imported spices of Chapter 9 with oils and vegetables into a paste of heading 2103 crosses the heading easily, so the value-addition test is the binding limb for spice-heavy formulations where the inputs dominate the cost. Run that calculation on the actual recipe rather than assuming. Clearance turns on FSSAI: ingredient and additive declarations, preservative limits, and complete allergen labelling on retail packs. Products containing meat or fish extracts face additional import conditions and should be classified with care, since a paste with a fish base is not treated as a vegetarian condiment. India's schedule (Annex 2A, modality TEI) took this line to zero in the agreement's first year, 2022, so the preference is fully phased in and nothing further changes. 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 curry paste (HS 21039010) 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 curry paste 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 curry paste?
- 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 curry paste?
- 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.