Import duty on Fruit juice (Brix value ≤ 20) (HS 20092100) from the UAE to India
HS 20092100 · UAE to India · FRUIT JUICES
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 fruit juice (brix value ≤ 20) (HS 20092100) 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. Unfermented fruit juice of a Brix value not exceeding 20 carries a 50% MFN basic customs duty, which CEPA reduces to 0% from 2026. A juice genuinely produced in the UAE benefits fully, but the origin rule here is a change of chapter plus 40% value addition — so juice pressed from UAE-grown or substantially processed fruit qualifies, while reconstituted-from-imported-concentrate may not meet the test. IGST is 5%. The Brix threshold itself splits the heading, so check whether your product falls above or below 20. 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 20092100 on ICEGATE or CBIC before filing.
Import compliance & clearances
Beyond duty, importing fruit juice (brix value ≤ 20) (HS 20092100) 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 fruit juice (brix value ≤ 20) 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 fruit juice (brix value ≤ 20)?
- 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 fruit juice (brix value ≤ 20)?
- 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.