Import duty on Other waterproof rubber footwear (HS 64019910) from the UAE to India
HS 64019910 · UAE to India · WATERPROOF FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBB
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.
No CEPA benefit
This line is excluded from India's India–UAE CEPA tariff offer, so the 20% 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
Enter your own value to recalculate the table below.
| Component | Standard (MFN) | CEPA |
|---|---|---|
| Basic customs duty | ₹2,00,000 | ₹2,00,000 |
| Social Welfare Surcharge | ₹20,000 | ₹20,000 |
| IGST | ₹2,19,600 | ₹2,19,600 |
| Total duty | ₹4,39,600 | ₹4,39,600 |
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 other waterproof rubber footwear (HS 64019910) from the UAE to India attracts a 20% MFN basic customs duty, and CEPA does not reduce it — this line is excluded from India's tariff offer, so the 20% MFN rate applies whatever the origin. This residual line captures waterproof rubber footwear not covered by the ankle or toe-cap sub-headings, including low-cut styles and specialised protective designs. The 20% MFN duty stands with no CEPA reduction. The 18% IGST is recoverable. Footwear quality-control orders bring mandatory BIS certification with plant-level inspection, which is a substantial barrier for smaller overseas suppliers. Importers should confirm the sub-heading precisely, since footwear classification by construction and coverage height is a recurring source of assessment disputes. 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 other waterproof rubber footwear (HS 64019910) 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 ↗
- BIS Mandatory BIS certification before clearance under the applicable Quality Control Order — the overseas manufacturer must hold a licence under the BIS Conformity Assessment Scheme and mark the goods accordingly. 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 other waterproof rubber footwear from the UAE to India?
- The basic customs duty is 20%. 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 other waterproof rubber footwear?
- 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 other waterproof rubber footwear?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 20% MFN rate.