Import duty on insecticides in packings not exceeding 300 g net weight from Dubai (UAE) to India
HS 38086100 · Dubai / UAE → India · INSECTICIDES
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 | ₹1,00,000 | ₹50,000 |
| Social Welfare Surcharge | ₹10,000 | ₹5,000 |
| IGST | ₹1,99,800 | ₹1,89,900 |
| Total duty | ₹3,09,800 | ₹2,44,900 |
CEPA duty saving on this example: ₹64,900 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
How this duty changes, year by year
India's schedule of tariff concessions (CEPA Annex 2A) sets a preferential rate for each of ten years, not one permanent figure. For HS 38086100 the modality is TR, bottoming out at 5% in 2026.
| Year | 2022 | 2023 | 2024 | 2025 | 2026now | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|
| CEPA BCD | 9% | 8% | 7% | 6% | 5% | 5% | 5% | 5% | 5% | 5% |
Rates as published in India's schedule; the agreement entered into force on 1 May 2022, so Year 1 is 2022. CEPA Annex 2A
What drives the rate
Importing insecticides in packings not exceeding 300 g net weight (HS 38086100) from the UAE to India attracts a 10% MFN basic customs duty, and the India–UAE CEPA preferential rate is 5%. Small-pack insecticides serve household pest control and smallholder agriculture through retail distribution. This line sits mid-schedule at a 5% preferential basic duty against 10% MFN. Far more binding than tariff is regulatory: every insecticide requires CIB&RC registration under the Insecticides Act 1968 for the specific formulation, and import of an unregistered formulation is simply not permitted — no duty position, preferential or otherwise, substitutes for it. Registration attaches to the formulation and its source, so a change of supplier or of manufacturing site is a regulatory event rather than a commercial one. The 40% value-content rule then turns on whether the UAE formulated the product or merely repacked technical material imported from elsewhere; repacking into retail sizes adds packaging value, not origin. Sequence the work accordingly: registration first, supplier and site locked second, and the CEPA preference treated as a secondary optimisation on an already-approved product rather than as a reason to choose the supplier. The rate is on a published staircase: Annex 2A takes this line from 9% in 2022 down to 5% in 2026 — TR — and stops there rather than reaching zero, with 5% the rate for 2026. The preference is worth 5.5% of assessable value on every consignment — the 5-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 insecticides in packings not exceeding 300 g net weight (HS 38086100) 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 ↗
- CIB&RC Registration under the Insecticides Act 1968 through the Central Insecticides Board & Registration Committee for the specific formulation — import of an unregistered formulation is not permitted. 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 insecticides in packings not exceeding 300 g net weight from the UAE to India?
- The standard MFN basic customs duty is 10%; under India–UAE CEPA the preferential rate is 5%. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on insecticides in packings not exceeding 300 g net weight?
- On a CIF value of ₹10,00,000, total duty falls from ₹3,09,800 (MFN) to ₹2,44,900 (CEPA) — about ₹64,900 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on insecticides in packings not exceeding 300 g net weight?
- 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.