Import duty on medicaments (formulations) from Dubai (UAE) to India
HS 30049099 · Dubai / UAE → India · Pharmaceuticals
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 | ₹1,00,000 | ₹0 |
| Social Welfare Surcharge | ₹10,000 | ₹0 |
| IGST | ₹1,99,800 | ₹1,80,000 |
| Total duty | ₹3,09,800 | ₹1,80,000 |
CEPA duty saving on this example: ₹1,29,800 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing medicaments (formulations) (HS 30049099) from the UAE to India attracts a 10% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Finished formulations enter at a 10% MFN basic duty which CEPA removes entirely, with 18% IGST recoverable as input credit. Origin is the binding test, not the tariff: the rule is a change of sub-heading plus 40% value addition, and UAE pharma operations typically formulate, fill and pack using active ingredients imported from India or China. The shift from bulk API to dosage form usually clears the classification limb; the value-addition limb often does not. Clearance is slower than the duty suggests — CDSCO import registration and a licence under the Drugs and Cosmetics Act must be in hand before arrival, and scheduled formulations remain under price control. One addition on the rate itself: medicaments reach zero immediately rather than through a phase-down, so there is no schedule step to track here — unlike much of the corpus, the number on this page does not change year to year. What does change is the registration position, since CDSCO licences are product- and site-specific and a change of contract manufacturer restarts them. 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 11% of assessable value on every consignment — the 10-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 18% 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 medicaments (formulations) (HS 30049099) 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 ↗
- CDSCO Import registration certificate and import licence under the Drugs and Cosmetics Act 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 medicaments (formulations) from the UAE to India?
- The standard MFN basic customs duty is 10%; under India–UAE CEPA the preferential rate is 0%. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on medicaments (formulations)?
- On a CIF value of ₹10,00,000, total duty falls from ₹3,09,800 (MFN) to ₹1,80,000 (CEPA) — about ₹1,29,800 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on medicaments (formulations)?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 10% MFN rate.