India–UAE CEPA import duty by product
Standard MFN duty versus the India–UAE CEPA preferential rate for every hand-verified product, ranked by the rupee duty you save on a ₹10,00,000 shipment. Each row links to the full worked breakdown.
Rates last updated: · MFN duty & IGST verified against ICEGATE (Indian Customs EDI), CEPA preferential rate from the agreement schedule — verify your exact HS line before filing.
Duty comparison table
The India–UAE CEPA does not cut duty equally across goods. The saving is driven by the MFN starting rate: items that already carry 0% Basic Customs Duty (much of electronics) gain nothing on duty, while high-MFN categories like jewellery and leather see the headline cuts. The figures below are the same arithmetic our calculator runs — BCD + Social Welfare Surcharge + IGST on a ₹10,00,000 assessable (CIF) value — with the saving being the difference between the MFN and CEPA totals. IGST is shown for completeness but is creditable for GST-registered importers, so the real cash saving is mostly the BCD and surcharge difference.
| Product | HS code | MFN BCD | CEPA BCD | IGST | Duty saved / ₹10L |
|---|---|---|---|---|---|
| Safflower (kardi) seed oil | 15121120 | 100% | 0% | 5% | ₹11,55,000 |
| Sunflower oil, edible grade | 15121910 | 100% | 0% | 5% | ₹11,55,000 |
| Malted milk (including powder) | 19011010 | 50% | 0% | 5% | ₹5,77,500 |
| Fruit juice (Brix value ≤ 20) | 20092100 | 50% | 0% | 5% | ₹5,77,500 |
| Chewing gum (sugar confectionery) | 17041000 | 45% | 0% | 5% | ₹5,19,750 |
| Cashew nuts, roasted/salted | 20081910 | 45% | 0% | 5% | ₹5,19,750 |
| Protein concentrates / textured protein | 21061000 | 40% | 0% | 5% | ₹4,62,000 |
| Fresh asparagus | 07092000 | 30% | 0% | 5% | ₹3,46,500 |
| Fresh aubergines (brinjal) | 07093000 | 30% | 0% | 5% | ₹3,46,500 |
| Hazelnuts, in shell | 08022100 | 30% | 0% | 5% | ₹3,46,500 |
| Fresh dates | 08041010 | 30% | 0% | 5% | ₹3,46,500 |
| Jelly confectionery | 17049010 | 30% | 0% | 5% | ₹3,46,500 |
| Filled chocolate | 18063100 | 30% | 0% | 5% | ₹3,46,500 |
| Chocolate, not filled | 18063200 | 30% | 0% | 5% | ₹3,46,500 |
| Bakery mixes and doughs | 19012000 | 30% | 0% | 5% | ₹3,46,500 |
| Groundnuts, prepared or preserved | 20081100 | 30% | 0% | 5% | ₹3,46,500 |
| Soya sauce | 21031000 | 30% | 0% | 5% | ₹3,46,500 |
| Lip make-up preparations | 33041000 | 20% | 0% | 18% | ₹2,59,600 |
| Eye make-up preparations | 33042000 | 20% | 0% | 18% | ₹2,59,600 |
| Manicure and pedicure preparations | 33043000 | 20% | 0% | 18% | ₹2,59,600 |
| Hair shampoos | 33051010 | 20% | 0% | 18% | ₹2,59,600 |
| Shaving creams | 33071010 | 20% | 0% | 18% | ₹2,59,600 |
| Deodorants and anti-perspirants | 33072000 | 20% | 0% | 18% | ₹2,59,600 |
| Men's cotton overcoats, knitted | 61012000 | 20% | 0% | 18% | ₹2,59,600 |
| Men's synthetic-fibre overcoats, knitted | 61013010 | 20% | 0% | 18% | ₹2,59,600 |
| Men's silk suits, knitted | 61031010 | 20% | 0% | 18% | ₹2,59,600 |
| Men's cotton suits, knitted | 61031020 | 20% | 0% | 18% | ₹2,59,600 |
| Men's suits of artificial fibres, knitted | 61031030 | 20% | 0% | 18% | ₹2,59,600 |
| Women's synthetic-fibre suits, knitted | 61041300 | 20% | 0% | 18% | ₹2,59,600 |
| Women's silk suits, knitted | 61041910 | 20% | 0% | 18% | ₹2,59,600 |
| Men's hand-crocheted cotton shirts | 61051010 | 20% | 0% | 18% | ₹2,59,600 |
| Men's synthetic-fibre knitted shirts | 61052010 | 20% | 0% | 18% | ₹2,59,600 |
| Women's cotton blouses, knitted | 61061000 | 20% | 0% | 18% | ₹2,59,600 |
| Women's synthetic-fibre blouses, knitted | 61062010 | 20% | 0% | 18% | ₹2,59,600 |
| T-shirts, synthetic fibre | 61099010 | 20% | 0% | 18% | ₹2,59,600 |
| T-shirts of artificial fibres | 61099020 | 20% | 0% | 18% | ₹2,59,600 |
| Wool jerseys and pullovers, knitted | 61101110 | 20% | 0% | 18% | ₹2,59,600 |
| Wool sweaters and cardigans, knitted | 61101120 | 20% | 0% | 18% | ₹2,59,600 |
| Cashmere jerseys and pullovers | 61101200 | 20% | 0% | 18% | ₹2,59,600 |
| Men's wool suits, woven | 62031100 | 20% | 0% | 18% | ₹2,59,600 |
| Men's synthetic-fibre suits, woven | 62031200 | 20% | 0% | 18% | ₹2,59,600 |
| Men's cotton suits, woven | 62031910 | 20% | 0% | 18% | ₹2,59,600 |
| Women's wool suits, woven | 62041100 | 20% | 0% | 18% | ₹2,59,600 |
| Women's cotton suits with Lucknow Chikan embroidery | 62041210 | 20% | 0% | 18% | ₹2,59,600 |
| Men's handloom cotton shirts | 62052010 | 20% | 0% | 18% | ₹2,59,600 |
| Men's cotton shirts with Lucknow Chikan embroidery | 62052020 | 20% | 0% | 18% | ₹2,59,600 |
| Women's silk blouses, woven | 62061010 | 20% | 0% | 18% | ₹2,59,600 |
| Women's wool blouses, woven | 62062000 | 20% | 0% | 18% | ₹2,59,600 |
| Women's handloom cotton blouses, woven | 62063010 | 20% | 0% | 18% | ₹2,59,600 |
| Men's track suits, woven | 62111100 | 20% | 0% | 18% | ₹2,59,600 |
| Women's track suits, woven | 62111200 | 20% | 0% | 18% | ₹2,59,600 |
| Ski suits, woven | 62112000 | 20% | 0% | 18% | ₹2,59,600 |
| Refrigerators (compression-type) | 84182100 | 20% | 0% | 18% | ₹2,59,600 |
| Wireless speakers | 85182210 | 20% | 0% | 18% | ₹2,59,600 |
| Toothbrushes | 96032100 | 20% | 0% | 18% | ₹2,59,600 |
| Cosmetics and beauty preparations | 33049990 | 20% | 0% | 18% | ₹2,59,600 |
| Cotton T-shirts and apparel | 61091000 | 20% | 0% | 18% | ₹2,59,600 |
| Noil silk fabric | 50071000 | 20% | 0% | 5% | ₹2,31,000 |
| Silk sarees | 50072010 | 20% | 0% | 5% | ₹2,31,000 |
| Handloom silk fabric | 50079010 | 20% | 0% | 5% | ₹2,31,000 |
| Parachute fabric (synthetic filament) | 54071011 | 20% | 0% | 5% | ₹2,31,000 |
| Tent fabric of synthetic filament yarn | 54071012 | 20% | 0% | 5% | ₹2,31,000 |
| Nylon furnishing fabric | 54071013 | 20% | 0% | 5% | ₹2,31,000 |
| Unbleached polyester-cotton woven fabric | 55131110 | 20% | 0% | 5% | ₹2,31,000 |
| Dyed woven fabric of synthetic staple fibres | 55151130 | 20% | 0% | 5% | ₹2,31,000 |
| Tufted carpets of wool | 57031010 | 20% | 0% | 5% | ₹2,31,000 |
| Tufted mats and matting of wool | 57031020 | 20% | 0% | 5% | ₹2,31,000 |
| Knitted elastomeric fabric (5% or more elastomeric yarn) | 60041000 | 20% | 0% | 5% | ₹2,31,000 |
| Dates | 08041020 | 20% | 0% | 5% | ₹2,31,000 |
| Leather vanity and toilet cases | 42021120 | 15% | 0% | 18% | ₹1,94,700 |
| Leather briefcases | 42021140 | 15% | 0% | 18% | ₹1,94,700 |
| Handbags and leather goods | 42022200 | 15% | 0% | 18% | ₹1,94,700 |
| Registers and account books | 48201010 | 10% | 0% | 18% | ₹1,29,800 |
| Cotton bed linen, knitted | 63021010 | 10% | 0% | 18% | ₹1,29,800 |
| Handloom cotton bed linen, printed | 63022110 | 10% | 0% | 18% | ₹1,29,800 |
| Bed linen of man-made fibres, printed | 63022200 | 10% | 0% | 18% | ₹1,29,800 |
| Cotton bedsheets and bedcovers | 63041910 | 10% | 0% | 18% | ₹1,29,800 |
| Split-system air conditioners | 84151010 | 20% | 10% | 18% | ₹1,29,800 |
| Leather footwear | 64039910 | 20% | 10% | 18% | ₹1,29,800 |
| Medicaments (formulations) | 30049099 | 10% | 0% | 18% | ₹1,29,800 |
| Dyed woven fabric of carded wool | 51111130 | 10% | 0% | 5% | ₹1,15,500 |
| Cotton dhoti fabric | 52081110 | 10% | 0% | 5% | ₹1,15,500 |
| Cotton saree fabric | 52081120 | 10% | 0% | 5% | ₹1,15,500 |
| Cotton shirting fabric | 52081130 | 10% | 0% | 5% | ₹1,15,500 |
| Cotton casement fabric | 52091113 | 10% | 0% | 5% | ₹1,15,500 |
| Woven pile fabric of wool | 58011000 | 10% | 0% | 5% | ₹1,15,500 |
| Cotton uncut weft pile fabric | 58012100 | 10% | 0% | 5% | ₹1,15,500 |
| Woven cotton fabric | 52081100 | 10% | 0% | 5% | ₹1,15,500 |
| Wooden furniture | 94036000 | 20% | 12.5% | 18% | ₹97,350 |
| Polyamide (nylon) single yarn | 55091100 | 5% | 0% | 5% | ₹57,750 |
| Polyamide multiple or cabled yarn | 55091200 | 5% | 0% | 5% | ₹57,750 |
| Acrylic single yarn | 55092100 | 5% | 0% | 5% | ₹57,750 |
| Cut and polished diamonds | 71023900 | 10% | 5% | 1.5% | ₹55,825 |
| Aluminium (unwrought) | 76011000 | 7.5% | 3.75% | 18% | ₹48,675 |
| Gold (semi-manufactured) | 71081300 | 15% | 14% | 3% | ₹11,330 |
| Garlic | 07032000 | 100% | 100% | 5% | — |
| Raisins | 08062010 | 105% | 105% | 5% | — |
| Coffee beans (Arabica, A grade) | 09011111 | 100% | 100% | 5% | — |
| Long pepper | 09041110 | 30% | 30% | 5% | — |
| Crude sunflower seed oil | 15121110 | 100% | 100% | 5% | — |
| Beet sugar (raw) | 17011200 | 100% | 100% | 5% | — |
| Chocolate products (bulk) | 18069010 | 30% | 30% | 5% | — |
| Instant coffee (flavoured) | 21011110 | 30% | 30% | 5% | — |
| Perfumes and eau-de-cologne | 33030010 | 20% | 20% | 18% | — |
| Computer monitors | 85285200 | 10% | 10% | 18% | — |
| Gold jewellery and articles | 71131900 | 20% | 20% | 3% | — |
| Laptops and portable computers | 84713010 | 0% | 0% | 18% | — |
| Medical devices (needles, catheters) | 90183900 | 7.5% | 7.5% | 18% | — |
| Articles of plastic | 39269099 | 15% | 15% | 18% | — |
| Smartphones | 85171300 | 20% | 20% | 18% | — |
Illustrative on a ₹10,00,000 CIF value; your duty depends on the exact assessable value and HS line. The CEPA rate applies only with a valid Certificate of Origin. Not customs advice.
Frequently asked questions
- How much is import duty from UAE to India?
- There is no single rate — it depends on the product's HS code. India charges Basic Customs Duty (commonly 0–20%), a 10% Social Welfare Surcharge on the BCD, and IGST (mostly 5/12/18/28%) on the duty-inclusive value. Under the India–UAE CEPA the BCD can fall to a preferential rate — often 0% — if you hold a valid Certificate of Origin. The table above gives the real figures per verified product; use the import-duty calculator for your exact assessable value.
- Which UAE imports are fully duty-free under India–UAE CEPA?
- Products India scheduled for immediate tariff elimination (TEI) reach 0% preferential BCD with a valid Certificate of Origin — in the verified set that includes apparel, handbags, cosmetics, medicaments, dates and laptops (you still pay IGST, which is creditable for GST-registered importers). Many high-value lines are NOT duty-free on the import side: finished gold jewellery and several plastics are on India's exclusion list, cut diamonds and leather footwear are still mid-phase (5% and 10% in 2026), and gold bullion is capped by a Tariff-Rate Quota. Always confirm the exact 8-digit HS line.
- How much can CEPA save on jewellery versus electronics?
- Less than the headlines suggest. India excluded finished gold jewellery from its import concessions, so it stays at 20% MFN BCD — no saving on the UAE→India lane (the duty-free jewellery story is India's exports to the UAE, not imports). Many electronics like laptops already sit at 0% MFN, so CEPA changes nothing there either. The real import savings are on mid-tariff goods India scheduled for elimination — apparel, handbags, cosmetics — where 10–20% MFN drops toward zero. The table above ranks every verified product by actual rupee duty saved.
- Is the CEPA preferential rate automatic at customs?
- No. You must claim it with a valid Certificate of Origin issued through the eCoO 2.0 system (by the UAE Ministry of Economy for UAE-origin goods), proving the goods meet CEPA Rules of Origin — broadly a 40% regional value content plus the required tariff-shift. Declare the origin claim on the Bill of Entry; without a valid CoO, customs charges the standard MFN rate.
- Which products are excluded from India–UAE CEPA?
- India kept about 1,157 tariff lines (roughly 10%) on its exclusion list, so they get no preferential rate — a UAE-origin import pays the full MFN duty. Per the official India–UAE CEPA FAQ, the main excluded categories are jewellery (except a small gold-jewellery quota), dairy, fruits, vegetables and nuts, cereals, tea, coffee and spices, sugar, food preparations (instant coffee, sharbat, pan masala), some cosmetics and soaps, natural rubber and tyres, footwear, plastics, medical devices, most automobiles and auto components, and TVs. If your product falls in these, plan at the full MFN rate.
- Does India–UAE CEPA use tariff-rate quotas (TRQ)?
- Yes — India grants a few concessions only within an annual quota, beyond which the standard MFN duty applies. Gold gets a 1% duty cut within a 200-tonne quota (in-quota rate about 14%); gold jewellery gets a 5% cut within a 2.5-tonne quota (about 15% in-quota); copper is eliminated within a quota over 5 years; and polyethylene and polypropylene get a 50% reduction within an agreed quota over 7 years. The UAE offers no TRQs on its side. Source: official India–UAE CEPA FAQ (Department of Commerce).