Import duty on Leather briefcases (HS 42021140) from the UAE to India
HS 42021140 · 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
| 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 leather briefcases (HS 42021140) 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. Leather briefcases reach 0% basic customs duty under CEPA against a 15% MFN rate, claimable with a valid Certificate of Origin — a real saving on a premium category. IGST at 18% remains on the duty-inclusive value. Qualifying requires meeting the Chapter 42 Rules of Origin: the required tariff-shift and 40% regional value content, so origin of the leather and manufacturing matters. MFN and IGST are from ICEGATE; the preferential rate follows India's CEPA tariff schedule. Compare with our leather handbags and vanity-case pages, and verify your product's exact 8-digit classification before claiming the preference. 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 42021140 on ICEGATE or CBIC before filing.
Import compliance & clearances
Beyond duty, importing leather briefcases (HS 42021140) 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 briefcases 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 briefcases?
- 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 briefcases?
- 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.