Import duty on Cosmetics and beauty preparations (HS 33049990) from the UAE to India
HS 33049990 · UAE to India · Chemicals
Data last updated: · MFN & IGST from ICEGATE; CEPA rate per agreement — verify before filing
Duty breakdown on a ₹10,00,000 shipment
| 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.
What drives the rate
Importing cosmetics and beauty preparations (HS 33049990) from the UAE to India attracts a standard MFN basic customs duty of 20%. Under the India–UAE CEPA the preferential basic customs duty is 0%. On a sample assessable value of ₹10,00,000, total duty falls from ₹4,39,600 at the MFN rate to ₹1,80,000 with CEPA — a saving of ₹2,59,600 per shipment. Cosmetics carry a high 20% MFN duty that CEPA removes entirely, but with many imported fragrance and active inputs, clearing the sub-heading change plus 40% value-addition test is the real qualification hurdle. MFN and IGST are from ICEGATE; the CEPA preferential rate follows the agreement — verify before filing. Social Welfare Surcharge adds 10% on the basic duty and 18% IGST applies on top — though IGST is recoverable as input tax credit, so the lasting benefit is the basic-duty saving. Always confirm the live rate for HS 33049990 on ICEGATE or CBIC before filing.
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.