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India FTA Duty Toolkit

Import duty on Malted milk (including powder) (HS 19011010) from the UAE to India

HS 19011010 · UAE to India · MALT EXTRACT

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 ₹5,00,000 ₹0
Social Welfare Surcharge ₹50,000 ₹0
IGST ₹77,500 ₹50,000
Total duty ₹6,27,500 ₹50,000

CEPA duty saving on this example: ₹5,77,500 . Run your own numbers in the import-duty estimator.

What drives the rate

Importing malted milk (including powder) (HS 19011010) from the UAE to India attracts a standard MFN basic customs duty of 50%. 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 ₹6,27,500 at the MFN rate to ₹50,000 with CEPA — a saving of ₹5,77,500 per shipment. Malted milk food carries a 50% MFN basic customs duty that CEPA phases out to 0% by 2026 (a five-year reduction). For a UAE-made product this is a substantial saving, but qualification requires a change of tariff heading plus 40% regional value content — so milk-based preparations genuinely manufactured in the UAE can claim it, while goods merely re-labelled or repacked there cannot. IGST is a low 5%, so the basic customs duty is the main cost lever. Confirm the exact eight-digit line, as nearby dairy preparations are treated differently. MFN from ICEGATE; the 0% preferential is the year-five rate in 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 19011010 on ICEGATE or CBIC before filing.

Import compliance & clearances

Beyond duty, importing malted milk (including powder) (HS 19011010) 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 malted milk (including powder) from the UAE to India?
The standard MFN basic customs duty is 50%; 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 malted milk (including powder)?
On a CIF value of ₹10,00,000, total duty falls from ₹6,27,500 (MFN) to ₹50,000 (CEPA) — about ₹5,77,500 saved per shipment, scaling with consignment value.
What do I need to claim the CEPA rate on malted milk (including powder)?
A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 50% MFN rate.