Import duty on insecticides in packings exceeding 300 g but not exceeding 7.5 kg from Dubai (UAE) to India
HS 38086200 · 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 38086200 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 exceeding 300 g but not exceeding 7.5 kg (HS 38086200) from the UAE to India attracts a 10% MFN basic customs duty, and the India–UAE CEPA preferential rate is 5%. Mid-size insecticide packs supply agricultural dealers and professional pest-control operators across India. Like the smaller pack size, this line offers a 5% preferential basic duty against 10% MFN. CIB&RC registration under the Insecticides Act governs admissibility absolutely: the registration is formulation-specific, and an unregistered formulation cannot be imported whatever rate is claimed. Because registration is tied to the formulation rather than the pack, a product already registered in one size is not automatically clear in another — confirm the scope of the existing registration before assuming the larger pack is covered. The 40% regional-value-content rule distinguishes genuine UAE formulation from repacking of imported technical material, and the distinction is exactly the one CIB&RC documentation already records, so the two files support each other. Confirm registration scope, formulation origin and the current-year preferential rate before committing to a landed cost, and raise the Certificate of Origin per consignment rather than relying on a blanket declaration. 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 exceeding 300 g but not exceeding 7.5 kg (HS 38086200) 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 exceeding 300 g but not exceeding 7.5 kg 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 exceeding 300 g but not exceeding 7.5 kg?
- 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 exceeding 300 g but not exceeding 7.5 kg?
- 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.