Import duty on Garlic (HS 07032000) from the UAE to India
HS 07032000 · UAE to India · ONIONS
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
| Component | Standard (MFN) | CEPA |
|---|---|---|
| Basic customs duty | ₹10,00,000 | ₹10,00,000 |
| Social Welfare Surcharge | ₹1,00,000 | ₹1,00,000 |
| IGST | ₹1,05,000 | ₹1,05,000 |
| Total duty | ₹12,05,000 | ₹12,05,000 |
CEPA duty saving on this example: ₹0 (no basic-duty benefit at these rates). Run your own numbers in the import-duty estimator.
What drives the rate
Importing garlic (HS 07032000) from the UAE to India attracts a standard MFN basic customs duty of 100%. This line is currently excluded from CEPA, so the preferential rate stays at the 100% MFN level. On a sample assessable value of ₹10,00,000, total duty is ₹12,05,000 and CEPA adds no basic-duty saving at these rates. Garlic is on India's CEPA exclusion list, carrying a 100% MFN basic customs duty with no preferential rate. A UAE-origin import pays the full 100% — India protects garlic heavily to defend domestic farmers from cheap third-country supply that often routes through re-export hubs. No Certificate of Origin unlocks a lower duty here. Importers expecting an FTA discount on garlic are routinely caught out; the realistic planning rate is the full MFN. IGST is 5%. MFN from ICEGATE; the exclusion is per CEPA Annex 2A (Schedule of India). Social Welfare Surcharge adds 10% on the basic duty and 5% 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 07032000 on ICEGATE or CBIC before filing.
Import compliance & clearances
Beyond duty, importing garlic (HS 07032000) 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 ↗
- FSSAI Importer must hold a valid FSSAI licence; every consignment is cleared through FSSAI food-import at the port source ↗
- Plant Quarantine (DPPQS) Import permit and phytosanitary certificate under the Plant Quarantine (Regulation of Import into India) Order, 2003 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 garlic from the UAE to India?
- The basic customs duty is 100%. This line is largely excluded from India–UAE CEPA, so no preferential rate applies. SWS adds 10% on the basic duty and 5% IGST applies on top.
- How much can CEPA save on garlic?
- 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 garlic?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 100% MFN rate.