Import duty on cosmetics and beauty preparations from Dubai (UAE) to India
HS 33049990 · Dubai / UAE → India · Chemicals
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 | ₹2,00,000 | ₹0 |
| Social Welfare Surcharge | ₹20,000 | ₹0 |
| IGST | ₹2,19,600 | ₹1,80,000 |
| Total duty | ₹4,39,600 | ₹1,80,000 |
CEPA duty saving on this example: ₹2,59,600 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing cosmetics and beauty preparations (HS 33049990) from the UAE to India attracts a 20% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Cosmetics carry a 20% MFN basic duty that CEPA removes in full, with 18% IGST. The UAE is a genuine blending and filling base for this category, so the Annex 3B rule — a sub-heading change plus 40% value addition — is achievable, though fragrance-led formulations where imported concentrate dominates the cost frequently fail the value limb. The gate that actually delays shipments is CDSCO: every cosmetic imported into India needs import registration on Form COS-1 with the COS-2 certificate issued before arrival, held by the brand owner or an authorised Indian agent, and Indian labelling applied at origin rather than stickered at the port. One practical addition on the classification: Chapter 33 splits lip, eye, skin, nail and other preparations across separate eight-digit lines, and a CDSCO registration granted for one does not extend to another. A brand launching a range needs a registration per product, not per supplier, which is the lead-time item rather than the tariff. 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 22% of assessable value on every consignment — the 20-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 cosmetics and beauty preparations (HS 33049990) 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 cosmetics and beauty preparations from the UAE to India?
- The standard MFN basic customs duty is 20%; 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 cosmetics and beauty preparations?
- On a CIF value of ₹10,00,000, total duty falls from ₹4,39,600 (MFN) to ₹1,80,000 (CEPA) — about ₹2,59,600 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on cosmetics and beauty preparations?
- 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.