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India FTA Duty Toolkit

Import duty on Chocolate products (bulk) (HS 18069010) from the UAE to India

HS 18069010 · UAE to India · CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA

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 ₹3,00,000 ₹3,00,000
Social Welfare Surcharge ₹30,000 ₹30,000
IGST ₹66,500 ₹66,500
Total duty ₹3,96,500 ₹3,96,500

CEPA duty saving on this example: ₹0 (no basic-duty benefit at these rates). Run your own numbers in the import-duty estimator.

What drives the rate

Importing chocolate products (bulk) (HS 18069010) from the UAE to India attracts a standard MFN basic customs duty of 30%. This line is currently excluded from CEPA, so the preferential rate stays at the 30% MFN level. On a sample assessable value of ₹10,00,000, total duty is ₹3,96,500 and CEPA adds no basic-duty saving at these rates. This bulk chocolate-products line sits on India's CEPA exclusion list, carrying a 30% MFN basic customs duty with no preferential rate — a UAE-origin import pays the full 30% regardless of a Certificate of Origin. It contrasts sharply with prepared chocolate in blocks and bars (HS 18063100 and 18063200), which CEPA takes to 0%: India liberalised packaged chocolate while excluding this catch-all category. The eight-digit code is therefore decisive within Chapter 18. IGST is 5%. MFN from ICEGATE; the exclusion is per 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 18069010 on ICEGATE or CBIC before filing.

Import compliance & clearances

Beyond duty, importing chocolate products (bulk) (HS 18069010) 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 products (bulk) from the UAE to India?
The basic customs duty is 30%. This line is largely excluded from India–UAE CEPA, so no preferential rate applies. SWS adds 10% on the basic duty and 5% IGST applies on top.
How much can CEPA save on chocolate products (bulk)?
At current rates there is no basic-duty saving on this line under CEPA, so the landed duty is the same as the MFN route.
What do I need to claim the CEPA rate on chocolate products (bulk)?
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.