What is the import duty on eye make-up preparations from the UAE to India?

The standard MFN basic customs duty is 20%; under India–UAE CEPA the preferential rate is 0%. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.

How much can CEPA save on eye make-up preparations?

On a CIF value of ₹10,00,000, total duty falls from ₹4,39,600 (MFN) to ₹1,80,000 (CEPA) — about ₹2,59,600 saved per shipment, scaling with consignment value.

What do I need to claim the CEPA rate on eye make-up preparations?

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 Eye make-up preparations (HS 33042000) from the UAE to India

HS 33042000 · UAE to India · BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS FOR THE

Data last updated: 14 June 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	₹0
Social Welfare Surcharge	₹20,000	₹0
IGST	₹2,19,600	₹1,80,000
Total duty	₹4,39,600	₹1,80,000

CEPA duty saving on this example: ₹2,59,600 . Run your own numbers in the import-duty estimator.

What drives the rate

Importing eye make-up preparations (HS 33042000) from the UAE to India attracts a standard MFN basic customs duty of 20%. 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 ₹4,39,600 at the MFN rate to ₹1,80,000 with CEPA — a saving of ₹2,59,600 per shipment. Eye make-up preparations — mascara, eyeliner, eyeshadow — carry a 20% MFN basic customs duty that CEPA takes to 0%. The concession is valuable given the scale of UAE cosmetics trade, but qualification requires a sub-heading change plus 40% value addition, so genuine UAE manufacturing earns the rate while re-exported third-country product does not. IGST is 18% and stays payable at the 0% basic-customs-duty rate (creditable for GST-registered importers). Confirm the precise cosmetic line, as Chapter 33 splits lip, eye, skin and other preparations across separate codes. MFN from ICEGATE; preferential from CEPA Annex 2A. 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 33042000 on ICEGATE or CBIC before filing.

Import compliance & clearances

Beyond duty, importing eye make-up preparations (HS 33042000) 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 eye make-up preparations from the UAE to India?: The standard MFN basic customs duty is 20%; under India–UAE CEPA the preferential rate is 0%. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.
How much can CEPA save on eye make-up preparations?: On a CIF value of ₹10,00,000, total duty falls from ₹4,39,600 (MFN) to ₹1,80,000 (CEPA) — about ₹2,59,600 saved per shipment, scaling with consignment value.
What do I need to claim the CEPA rate on eye make-up preparations?: 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.