Food and agro-processing
Food processing plants rely on imported processing and packaging lines. MOOWR defers the duty on that machinery and on imported inputs, so capital is not locked at the port while a new line is commissioned.
Why MOOWR fits this industry
Food processing plants rely on imported processing and packaging lines. MOOWR defers the duty on that machinery and on imported inputs, so capital is not locked at the port while a new line is commissioned.
Where it applies
- Processing and cold-chain machinery
- Packaging and filling lines
- Imported ingredients and additives
- Edible oil and agro-commodity processing
Serving both markets
Duty on inputs used in exported goods is remitted. Duty on inputs used in goods sold in India is deferred and paid on domestic clearance, without interest. There is no export obligation.
Sector duty incidence
Sector average — provisional
| Basic customs duty (BCD)7.5% of assessable value | ₹7.50 |
|---|---|
| Social welfare surcharge (SWS)10% of the BCD amount | ₹0.75 |
| AIDC0% of assessable value | ₹0.00 |
| IGST18% of value plus duties | ₹19.48 |
| Total incidence per ₹100 of assessable value | 27.7% |
Indicative only. Check your own tariff line on the ICEGATE customs duty calculator.
Tariff lines
| HS code | Description |
|---|---|
| 84195000 | Heat exchange units |
| 84224000 | Machinery for packing or wrapping goods |
| 84388010 | Machinery for the industrial preparation of food or drink |
Case studies
Look up the duty on what you import or talk to us about your sector.