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.

Duty breakdown on a ₹10,00,000 shipment

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.

What drives the rate

Importing perfumes and eau-de-cologne (HS 33030010) from the UAE to India attracts a standard MFN basic customs duty of 20%. This line is currently excluded from CEPA, so the preferential rate stays at the 20% MFN level. On a sample assessable value of ₹10,00,000, total duty is ₹4,39,600 and CEPA adds no basic-duty saving at these rates. 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. Social Welfare Surcharge adds 10% on the basic duty and 18% 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 33030010 on ICEGATE or CBIC 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.