Import duty on Leather vanity and toilet cases (HS 42021120) from the UAE to India
HS 42021120 · UAE to India · TRUNKS
Data last updated: · 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
Enter your own value to recalculate the table below.
| 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. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing leather vanity and toilet cases (HS 42021120) from the UAE to India attracts a 15% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Leather toilet-bags and vanity cases are scheduled for full tariff elimination under CEPA — the 15% MFN basic customs duty falls to 0% with a valid Certificate of Origin, a meaningful saving on higher-value leather goods. IGST at 18% still applies on the assessable value. The Rules-of-Origin test here is the Chapter 42 tariff-shift plus 40% regional value content, so the leather and assembly must meet the origin criteria to qualify. MFN and IGST are from ICEGATE; the preferential rate follows India's CEPA schedule (Annex 2A). Sits alongside our leather-handbags page — confirm the exact 8-digit line for your product. IGST of 18% is creditable, so the durable benefit is the basic-duty saving. Confirm the live rate on ICEGATE before filing.
Import compliance & clearances
Beyond duty, importing leather vanity and toilet cases (HS 42021120) 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 leather vanity and toilet cases 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 leather vanity and toilet cases?
- 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 leather vanity and toilet cases?
- 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.