How much can CEPA save on mustard flour and meal, and prepared mustard?

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 mustard flour and meal, and prepared mustard?

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.

Import duty on Mustard flour and meal, and prepared mustard (HS 21033000) from the UAE to India

HS 21033000 · UAE to India · SAUCES AND PREPARATIONS THEREFOR

Data last updated: 1 September 2026 · 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

Your shipment value (assessable / CIF, ₹)

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 mustard flour and meal, and prepared mustard (HS 21033000) from the UAE to India attracts a 30% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Prepared mustard and mustard flour sit in the sauces and condiments heading, and CEPA eliminates the 30% MFN basic duty, leaving 5% IGST. Origin is a change of heading plus 40% value addition — milling mustard seed of Chapter 12 into flour or a prepared condiment of heading 2103 crosses a heading, so UAE processing of imported seed can qualify if the value test is met too. India applies its own standards to mustard products, including argemone and erucic-acid limits; consignments are sampled at the port and FSSAI clearance depends on the test report, a longer lead time than the duty saving suggests. 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 mustard flour and meal, and prepared mustard (HS 21033000) 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 mustard flour and meal, and prepared mustard 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 mustard flour and meal, and prepared mustard?: 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 mustard flour and meal, and prepared mustard?: 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.