Import duty on deodorants and anti-perspirants from Dubai (UAE) to India
HS 33072000 · Dubai / UAE → India · PRE-SHAVE
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 deodorants and anti-perspirants (HS 33072000) from the UAE to India attracts a 20% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Personal deodorants and anti-perspirants reach zero basic customs duty under CEPA with a valid Certificate of Origin — a clear saving on a fast-moving UAE-sourced category. IGST at 18% remains and is creditable for registered importers, so the cash benefit is the basic duty plus the surcharge riding on it. Origin needs a sub-heading change plus 40% value addition, which genuine UAE formulation and filling meets while repacking imported finished product does not. As cosmetics they require CDSCO registration before import regardless of the CEPA rate: the registration covers the product and the manufacturing site together, must be in hand before arrival, and cannot be waived at the port. Aerosol presentations additionally raise hazardous-cargo handling questions that sit outside both regimes. Confirm the exact eight-digit classification before filing. 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 deodorants and anti-perspirants (HS 33072000) 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 deodorants and anti-perspirants 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 deodorants and anti-perspirants?
- 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 deodorants and anti-perspirants?
- 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.