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.

No CEPA benefit

This line is excluded from India's India–UAE CEPA tariff offer, so the 15% MFN basic customs duty applies regardless of origin. The goods are normally importable — there is simply no preferential rate to claim.

Duty breakdown on a ₹10,00,000 shipment

Your shipment value (assessable / CIF, ₹)

Enter your own value to recalculate the table below.

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. New to BCD, SWS and IGST? See the glossary.

What drives the rate

Importing articles of plastic (HS 39269099) from the UAE to India attracts a 15% MFN basic customs duty, and CEPA does not reduce it — this line is excluded from India's tariff offer, so the 15% MFN rate applies whatever the origin. 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). IGST of 18% is creditable, but the basic duty here is a real cost. Confirm the live rate on ICEGATE 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.