What is the import duty on perfumes and eau-de-cologne from the UAE to India?

The basic customs duty is 20%. This line is largely excluded from India–UAE CEPA, so no preferential rate applies. SWS adds 10% on the basic duty and 18% IGST applies on top.

How much can CEPA save on perfumes and eau-de-cologne?

At current rates there is no basic-duty saving on this line under CEPA, so the landed duty is the same as the MFN route.

What do I need to claim the CEPA rate on perfumes and eau-de-cologne?

A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 20% MFN rate.

Import duty on Perfumes and eau-de-cologne (HS 33030010) from the UAE to India

HS 33030010 · UAE to India · PERFUMES AND TOILET WATERS

Data last updated: 4 July 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.

No CEPA benefit

This line is excluded from India's India–UAE CEPA tariff offer, so the 20% MFN basic customs duty applies regardless of origin. The goods are normally importable — there is simply no preferential rate to claim.

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	₹2,00,000	₹2,00,000
Social Welfare Surcharge	₹20,000	₹20,000
IGST	₹2,19,600	₹2,19,600
Total duty	₹4,39,600	₹4,39,600

CEPA duty saving on this example: ₹0 (no basic-duty benefit at these rates). Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.

What drives the rate

Importing perfumes and eau-de-cologne (HS 33030010) from the UAE to India attracts a 20% MFN basic customs duty, and CEPA does not reduce it — this line is excluded from India's tariff offer, so the 20% MFN rate applies whatever the origin. Perfume is the classic Dubai-suitcase buy, so importers assume CEPA zeroes the duty — it does not. India kept perfumes and toilet waters (HS 3303) on its CEPA exclusion list, so a UAE-origin consignment pays the full 20% basic customs duty regardless of origin, and no preferential rate can be claimed even with a valid Certificate of Origin. Add the 10% social welfare surcharge on the BCD and 18% IGST on the duty-inclusive value. Commercial imports also need CDSCO cosmetic registration. MFN and IGST are from ICEGATE; the exclusion is per India's CEPA schedule. Personal-baggage allowances are a separate regime from commercial import. IGST of 18% is creditable, but the basic duty here is a real cost. Confirm the live rate on ICEGATE before filing.

Import compliance & clearances

Beyond duty, importing perfumes and eau-de-cologne (HS 33030010) 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 ↗
CDSCO Import registration (Form COS-1 / COS-2 certificate) under the Cosmetics Rules, 2020 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 perfumes and eau-de-cologne from the UAE to India?: The basic customs duty is 20%. This line is largely excluded from India–UAE CEPA, so no preferential rate applies. SWS adds 10% on the basic duty and 18% IGST applies on top.
How much can CEPA save on perfumes and eau-de-cologne?: At current rates there is no basic-duty saving on this line under CEPA, so the landed duty is the same as the MFN route.
What do I need to claim the CEPA rate on perfumes and eau-de-cologne?: A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 20% MFN rate.