Import duty on Handkerchiefs, cleansing and facial tissues and towels of paper (HS 48182000) from the UAE to India
HS 48182000 · UAE to India · TOILET PAPER AND SIMILAR PAPER
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 | ₹1,00,000 | ₹0 |
| Social Welfare Surcharge | ₹10,000 | ₹0 |
| IGST | ₹1,99,800 | ₹1,80,000 |
| Total duty | ₹3,09,800 | ₹1,80,000 |
CEPA duty saving on this example: ₹1,29,800 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing handkerchiefs, cleansing and facial tissues and towels of paper (HS 48182000) from the UAE to India attracts a 10% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Facial tissue and paper towels are growing retail and institutional lines in India, supplied partly from Gulf converters. The 10% basic duty falls to zero under CEPA. The 40% value-content rule hinges on whether the UAE manufactured or merely converted imported parent reels — a distinction that decides many tissue-sector origin claims. Retail packs require legal-metrology declarations, and institutional buyers specify ply and absorbency. Confirm the reel origin with the converter, keep that evidence on file, and raise the Certificate of Origin per consignment to secure the preference. 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 handkerchiefs, cleansing and facial tissues and towels of paper (HS 48182000) 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 ↗
- Legal Metrology Model approval under the Legal Metrology Act for weighing and measuring instruments, plus packaged-commodity declarations on any retail pack. 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 handkerchiefs, cleansing and facial tissues and towels of paper from the UAE to India?
- The standard MFN basic customs duty is 10%; 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 handkerchiefs, cleansing and facial tissues and towels of paper?
- On a CIF value of ₹10,00,000, total duty falls from ₹3,09,800 (MFN) to ₹1,80,000 (CEPA) — about ₹1,29,800 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on handkerchiefs, cleansing and facial tissues and towels of paper?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 10% MFN rate.