Import duty on Articles of plastic (HS 39269099) from the UAE to India
HS 39269099 · UAE to India · Plastics
Data last updated: · MFN & IGST from ICEGATE; CEPA rate per agreement — verify before filing
Duty breakdown on a ₹10,00,000 shipment
| Component | Standard (MFN) | CEPA |
|---|---|---|
| Basic customs duty | ₹1,50,000 | ₹0 |
| Social Welfare Surcharge | ₹15,000 | ₹0 |
| IGST | ₹2,09,700 | ₹1,80,000 |
| Total duty | ₹3,74,700 | ₹1,80,000 |
CEPA duty saving on this example: ₹1,94,700 . Run your own numbers in the import-duty estimator.
What drives the rate
Importing articles of plastic (HS 39269099) from the UAE to India attracts a standard MFN basic customs duty of 15%. 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 ₹3,74,700 at the MFN rate to ₹1,80,000 with CEPA — a saving of ₹1,94,700 per shipment. Plastics are a trap-laden category: many lines get CEPA's zero rate, but several specific plastic sub-headings are carved out, so the exact 8-digit HS code decides whether a benefit exists at all. Where it applies, origin needs a sub-heading change plus 40% value addition. MFN and IGST are from ICEGATE; the CEPA preferential rate follows the agreement — verify before filing. 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 39269099 on ICEGATE or CBIC before filing.
Frequently asked questions
- What is the import duty on articles of plastic from the UAE to India?
- The standard MFN basic customs duty is 15%; 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 articles of plastic?
- On a CIF value of ₹10,00,000, total duty falls from ₹3,74,700 (MFN) to ₹1,80,000 (CEPA) — about ₹1,94,700 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on articles of plastic?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 15% MFN rate.