Import duty on linear alkylbenzene sulphonic acid (labsa) and its salts from Dubai (UAE) to India
HS 34023100 · Dubai / UAE → India · ORGANIC SURFACE-ACTIVE AGENTS
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 10% 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 | ₹1,00,000 | ₹1,00,000 |
| Social Welfare Surcharge | ₹10,000 | ₹10,000 |
| IGST | ₹1,99,800 | ₹1,99,800 |
| Total duty | ₹3,09,800 | ₹3,09,800 |
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 linear alkylbenzene sulphonic acid (labsa) and its salts (HS 34023100) from the UAE to India attracts a 10% MFN basic customs duty, and CEPA does not reduce it — this line is excluded from India's tariff offer, so the 10% MFN rate applies whatever the origin. LABSA is the primary anionic surfactant in detergent manufacture and one of the highest-volume specialty chemicals consumed in India. The 10% MFN basic duty is unchanged by CEPA and the 18% IGST is recoverable. India holds substantial domestic LAB and LABSA capacity, which is the straightforward explanation for the tariff position. Note the same caveat that applies across this part of the chapter: the code is HS-2022 and India's Annex 2A schedule is written in HS-2017, so no concession is quoted for it either way — the page carries the conservative reading rather than asserting an exclusion it cannot cite. In practice the duty is seldom the deciding number on this line. LABSA is corrosive and highly viscous, so it moves in lined and heated tanks, and the handling, demurrage and tank-cleaning costs on a bulk liquid consignment routinely exceed a 10% basic duty on the same volume. Anyone modelling an import route should price the logistics first and the tariff second, and should compare against a domestic contract at delivered cost rather than at ex-works. 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 linear alkylbenzene sulphonic acid (labsa) and its salts (HS 34023100) 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 ↗
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 linear alkylbenzene sulphonic acid (labsa) and its salts from the UAE to India?
- The basic customs duty is 10%. 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 linear alkylbenzene sulphonic acid (labsa) and its salts?
- 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 linear alkylbenzene sulphonic acid (labsa) and its salts?
- 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.