What is the import duty on chewing gum (sugar confectionery) from the UAE to India?

The standard MFN basic customs duty is 45%; 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 chewing gum (sugar confectionery)?

On a CIF value of ₹10,00,000, total duty falls from ₹5,69,750 (MFN) to ₹50,000 (CEPA) — about ₹5,19,750 saved per shipment, scaling with consignment value.

What do I need to claim the CEPA rate on chewing gum (sugar confectionery)?

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.

Import duty on Chewing gum (sugar confectionery) (HS 17041000) from the UAE to India

HS 17041000 · UAE to India · SUGAR CONFECTIONERY

Data last updated: 14 June 2026 · 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	₹4,50,000	₹0
Social Welfare Surcharge	₹45,000	₹0
IGST	₹74,750	₹50,000
Total duty	₹5,69,750	₹50,000

CEPA duty saving on this example: ₹5,19,750 . Run your own numbers in the import-duty estimator.

What drives the rate

Importing chewing gum (sugar confectionery) (HS 17041000) from the UAE to India attracts a standard MFN basic customs duty of 45%. 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 ₹5,69,750 at the MFN rate to ₹50,000 with CEPA — a saving of ₹5,19,750 per shipment. Chewing gum attracts a 45% MFN basic customs duty, which CEPA eliminates to 0% from 2026 after a five-year phase-down. A UAE-manufactured gum with a valid Certificate of Origin therefore enters duty-free, a meaningful margin on a high-volume FMCG line. The origin rule is a change of tariff heading plus 40% value addition, achievable when the gum base and finishing are done in the UAE. IGST is 5%. The common error is assuming all of Chapter 17 is duty-free — refined sugars next door are excluded, so the eight-digit code matters. 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 17041000 on ICEGATE or CBIC before filing.

Import compliance & clearances

Beyond duty, importing chewing gum (sugar confectionery) (HS 17041000) 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 chewing gum (sugar confectionery) from the UAE to India?: The standard MFN basic customs duty is 45%; 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 chewing gum (sugar confectionery)?: On a CIF value of ₹10,00,000, total duty falls from ₹5,69,750 (MFN) to ₹50,000 (CEPA) — about ₹5,19,750 saved per shipment, scaling with consignment value.
What do I need to claim the CEPA rate on chewing gum (sugar confectionery)?: 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.