What is the import duty on articles of plastic from the UAE to India?

The basic customs duty is 15%. 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 articles of plastic?

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 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.

Import duty on Articles of plastic (HS 39269099) from the UAE to India

HS 39269099 · UAE to India · Plastics

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	₹1,50,000	₹1,50,000
Social Welfare Surcharge	₹15,000	₹15,000
IGST	₹2,09,700	₹2,09,700
Total duty	₹3,74,700	₹3,74,700

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 articles of plastic (HS 39269099) from the UAE to India attracts a standard MFN basic customs duty of 15%. This line is currently excluded from CEPA, so the preferential rate stays at the 15% MFN level. On a sample assessable value of ₹10,00,000, total duty is ₹3,74,700 and CEPA adds no basic-duty saving at these rates. This plastics line is on India's CEPA exclusion list — there is no preferential rate. 'Other articles of plastic' (HS 39269099) is marked EXC in India's tariff schedule, so a UAE-origin import pays the full 15% MFN BCD regardless of a Certificate of Origin. The Rules-of-Origin test (sub-heading change plus 40% value addition) is moot when no concession exists. This is the classic Chapter 39 trap: some plastic sub-headings get zero duty, others are excluded, and the exact 8-digit code decides which. MFN and IGST are from ICEGATE; the exclusion is per CEPA Annex 2A (Schedule of India). 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.

Import compliance & clearances

Beyond duty, importing articles of plastic (HS 39269099) 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 ↗

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 articles of plastic from the UAE to India?: The basic customs duty is 15%. 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 articles of plastic?: 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 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.