What is the import duty on chocolate, 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 chocolate, 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 chocolate, 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 Chocolate, not filled (HS 18063200) from the UAE to India

HS 18063200 · UAE to India · CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA

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	₹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.

What drives the rate

Importing chocolate, not filled (HS 18063200) from the UAE to India attracts a standard MFN basic customs duty of 30%. 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 ₹3,96,500 at the MFN rate to ₹50,000 with CEPA — a saving of ₹3,46,500 per shipment. Unfilled chocolate in blocks, bars or slabs carries a 30% MFN basic customs duty that CEPA takes to 0% from 2026. UAE-made product with a valid Certificate of Origin enters duty-free under a sub-heading change plus 40% value-addition rule. As with filled chocolate, the contrast with the excluded bulk-chocolate line (HS 18069010) is the key pitfall — neighbouring eight-digit codes in Chapter 18 carry opposite outcomes. IGST is 5%, so the basic customs duty is the main lever. MFN from ICEGATE; the 0% preferential is the year-five rate in 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 18063200 on ICEGATE or CBIC before filing.

Import compliance & clearances

Beyond duty, importing chocolate, not filled (HS 18063200) 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 chocolate, 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 chocolate, 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 chocolate, 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.