Import duty on Malt extract (HS 19019010) from the UAE to India
HS 19019010 · 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
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 malt extract (HS 19019010) from the UAE to India attracts a 30% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Malt extract is a food preparation used in malted beverages, bakery and brewing, and CEPA takes it from a 30% MFN duty to zero, with 5% IGST. The origin rule is a change of heading plus 40% value addition: extracting malt of Chapter 11 into a preparation of heading 1901 crosses a heading, so UAE processing can qualify, but blenders who merely dilute or repack imported extract will fail both limbs. Malt extract is frequently misdeclared against malted milk preparations, which sit in a different sub-heading with a different duty history — confirm the diastatic content and end use. FSSAI licensing applies to every consignment. 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 malt extract (HS 19019010) 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 malt extract 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 malt extract?
- 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 malt extract?
- 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.