Import duty on Sweet biscuits (HS 19053100) from the UAE to India
HS 19053100 · UAE to India · BREAD
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 sweet biscuits (HS 19053100) from the UAE to India attracts a 30% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Sweet biscuits are the highest-volume line in the bakery heading and CEPA removes the 30% MFN duty in full, with 5% IGST. The origin rule is a heading change plus 40% value addition; UAE biscuit plants working from imported flour, fat and sugar generally satisfy both, which makes this one of the more genuinely usable preferences in the food chapters. The friction is compliance, not tariff: FSSAI import clearance with the 60% residual shelf-life test, allergen and additive labelling, and Legal Metrology declarations on each retail pack. Consignments are routinely detained for stickering done at the port instead of at origin. 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 sweet biscuits (HS 19053100) 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 sweet biscuits 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 sweet biscuits?
- 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 sweet biscuits?
- 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.