Import duty on perfumes and eau-de-cologne from Dubai (UAE) to India
HS 33030010 · Dubai / UAE → India · PERFUMES AND TOILET WATERS
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.
No CEPA benefit
This line is excluded from India's India–UAE CEPA tariff offer, so the 20% MFN basic customs duty applies regardless of origin. The goods are normally importable — there is simply no preferential rate to claim.
Duty breakdown on a ₹10,00,000 shipment
Enter your own value to recalculate the table below.
| Component | Standard (MFN) | CEPA |
|---|---|---|
| Basic customs duty | ₹2,00,000 | ₹2,00,000 |
| Social Welfare Surcharge | ₹20,000 | ₹20,000 |
| IGST | ₹2,19,600 | ₹2,19,600 |
| Total duty | ₹4,39,600 | ₹4,39,600 |
CEPA duty saving on this example: ₹0 (no basic-duty benefit at these rates). Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing perfumes and eau-de-cologne (HS 33030010) from the UAE to India attracts a 20% MFN basic customs duty, and CEPA does not reduce it — this line is excluded from India's tariff offer, so the 20% MFN rate applies whatever the origin. Perfume is the classic Dubai-suitcase buy, so importers assume CEPA zeroes the duty — it does not. India kept perfumes and toilet waters on its exclusion list, and Annex 2A carries EXC in all ten year columns, so the position is permanent under the current schedule rather than a rate awaiting phase-down. A UAE-origin consignment pays the full basic customs duty regardless of origin, and no preferential rate can be claimed even with a valid Certificate of Origin. Add the social welfare surcharge on the duty and 18% IGST on the duty-inclusive value. Commercial imports also need CDSCO cosmetic registration, covering the product and the manufacturing site together and obtained before arrival. Note that personal-baggage allowances are a separate regime entirely — the duty-free bottle in a returning traveller's bag says nothing about the commercial lane, and conflating the two is the usual source of the misconception. There is no basic-duty gap to claim on this line at current rates, so a Certificate of Origin buys nothing here today; it is worth re-checking when either the MFN rate or the CEPA schedule moves. 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, but the basic duty here is a real, unrecoverable cost. Confirm the live rate on ICEGATE before filing; ₹10,00,000 is only the worked example above.
Import compliance & clearances
Beyond duty, importing perfumes and eau-de-cologne (HS 33030010) 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 (Form COS-1 / COS-2 certificate) under the Cosmetics Rules, 2020 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 perfumes and eau-de-cologne from the UAE to India?
- The basic customs duty is 20%. This line is largely excluded from India–UAE CEPA, so no preferential rate applies. SWS adds 10% on the basic duty and 18% IGST applies on top.
- How much can CEPA save on perfumes and eau-de-cologne?
- At current rates there is no basic-duty saving on this line under CEPA, so the landed duty is the same as the MFN route.
- What do I need to claim the CEPA rate on perfumes and eau-de-cologne?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 20% MFN rate.