What is the import duty on boiled sweets, whether or not filled from the UAE to India?

The standard MFN basic customs duty is 30%; 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 boiled sweets, whether or not filled?

On a CIF value of ₹10,00,000, total duty falls from ₹3,96,500 (MFN) to ₹50,000 (CEPA) — about ₹3,46,500 saved per shipment, scaling with consignment value.

What do I need to claim the CEPA rate on boiled sweets, whether or not filled?

A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 30% MFN rate.

Import duty on Boiled sweets, whether or not filled (HS 17049020) from the UAE to India

HS 17049020 · UAE to India · SUGAR CONFECTIONERY

Data last updated: 1 September 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

Your shipment value (assessable / CIF, ₹)

Enter your own value to recalculate the table below.

Component	Standard (MFN)	CEPA
Basic customs duty	₹3,00,000	₹0
Social Welfare Surcharge	₹30,000	₹0
IGST	₹66,500	₹50,000
Total duty	₹3,96,500	₹50,000

CEPA duty saving on this example: ₹3,46,500 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.

What drives the rate

Importing boiled sweets, whether or not filled (HS 17049020) from the UAE to India attracts a 30% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Boiled sweets are sugar confectionery without cocoa, and CEPA removes the 30% MFN basic duty entirely; IGST is 5%. Origin is genuinely attainable on this line. The rule is a change of tariff heading plus 40% value addition, and cooking sugar of heading 1701 into confectionery of 1704 crosses a heading, so a UAE manufacturer using imported sugar can qualify provided the value-addition test is also met — both conditions bind, not either. Beyond duty, the real gate is labelling: FSSAI import clearance, ingredient and additive declarations, and Legal Metrology declarations on every retail pack, which is where confectionery consignments usually get held. 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 boiled sweets, whether or not filled (HS 17049020) 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 boiled sweets, whether or not filled from the UAE to India?: The standard MFN basic customs duty is 30%; 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 boiled sweets, whether or not filled?: On a CIF value of ₹10,00,000, total duty falls from ₹3,96,500 (MFN) to ₹50,000 (CEPA) — about ₹3,46,500 saved per shipment, scaling with consignment value.
What do I need to claim the CEPA rate on boiled sweets, whether or not filled?: A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 30% MFN rate.