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India FTA Duty Toolkit

Import duty on Soya-bean oil and its fractions, other (HS 15079090) from the UAE to India

HS 15079090 · UAE to India · SOYA-BEAN OIL AND ITS FRACTIONS

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 ₹4,50,000 ₹50,000
Social Welfare Surcharge ₹45,000 ₹5,000
IGST ₹74,750 ₹52,750
Total duty ₹5,69,750 ₹1,07,750

CEPA duty saving on this example: ₹4,62,000 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.

What drives the rate

Importing soya-bean oil and its fractions, other (HS 15079090) from the UAE to India attracts a 45% MFN basic customs duty, and the India–UAE CEPA preferential rate is 5%. This residual code covers soya-bean oil and fractions that are neither crude nor declared edible grade — typically industrial or technical grades and unclassified fractions. CEPA gives a 5% preferential rate against the 45% schedule rate, the same floor as refined edible grade rather than the zero granted to crude. IGST is 5%. The origin rule is a sub-heading change with 40% value addition. Classification is the live risk on this line: assessing officers frequently reclassify residual entries into the edible-grade code, which changes the FSSAI position entirely, so document the end use and specification before filing. Edible-grade consignments need FSSAI clearance. IGST of 5% is creditable, so the durable benefit is the basic-duty saving. Confirm the live rate on ICEGATE before filing.

Import compliance & clearances

Beyond duty, importing soya-bean oil and its fractions, other (HS 15079090) 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 ↗

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 soya-bean oil and its fractions, other from the UAE to India?
The standard MFN basic customs duty is 45%; under India–UAE CEPA the preferential rate is 5%. SWS adds 10% on the basic duty and 5% IGST applies on the CIF + BCD + SWS base.
How much can CEPA save on soya-bean oil and its fractions, other?
On a CIF value of ₹10,00,000, total duty falls from ₹5,69,750 (MFN) to ₹1,07,750 (CEPA) — about ₹4,62,000 saved per shipment, scaling with consignment value.
What do I need to claim the CEPA rate on soya-bean oil and its fractions, other?
A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 45% MFN rate.