Import duty on Safflower (kardi) seed oil (HS 15121120) from the UAE to India
HS 15121120 · UAE to India · SUNFLOWER SEED
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 | ₹0 |
| Social Welfare Surcharge | ₹1,00,000 | ₹0 |
| IGST | ₹1,05,000 | ₹50,000 |
| Total duty | ₹12,05,000 | ₹50,000 |
CEPA duty saving on this example: ₹11,55,000 . Run your own numbers in the import-duty estimator.
What drives the rate
Importing safflower (kardi) seed oil (HS 15121120) from the UAE to India attracts a standard MFN basic customs duty of 100%. Under the India–UAE CEPA the preferential basic customs duty is 0%. On a sample assessable value of ₹10,00,000, total duty falls from ₹12,05,000 at the MFN rate to ₹50,000 with CEPA — a saving of ₹11,55,000 per shipment. Safflower oil shows the widest gap in the corridor: a 100% MFN basic customs duty against a 0% CEPA preferential rate from 2026, after a five-year phase-out. On paper that is a total duty wipe-out, but the catch is origin — the rule is a tariff sub-heading change plus 40% value addition, and the UAE grows no safflower, so oil merely refined there from imported crude will not qualify. The headline saving is real only for genuinely UAE-originating oil, which is rare. Importers should price at the 100% MFN rate unless a valid Certificate of Origin is in hand. MFN from ICEGATE; preferential from CEPA Annex 2A. 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 15121120 on ICEGATE or CBIC before filing.
Import compliance & clearances
Beyond duty, importing safflower (kardi) seed oil (HS 15121120) 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 safflower (kardi) seed oil from the UAE to India?
- The standard MFN basic customs duty is 100%; under India–UAE CEPA the preferential rate is 0%. SWS adds 10% on the basic duty and 5% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on safflower (kardi) seed oil?
- On a CIF value of ₹10,00,000, total duty falls from ₹12,05,000 (MFN) to ₹50,000 (CEPA) — about ₹11,55,000 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on safflower (kardi) seed oil?
- 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.