What is the import duty on leather footwear from the UAE to India?

The standard MFN basic customs duty is 20%; under India–UAE CEPA the preferential rate is 10%. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.

How much can CEPA save on leather footwear?

On a CIF value of ₹10,00,000, total duty falls from ₹4,39,600 (MFN) to ₹3,09,800 (CEPA) — about ₹1,29,800 saved per shipment, scaling with consignment value.

What do I need to claim the CEPA rate on leather 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.

Import duty on Leather footwear (HS 64039910) from the UAE to India

HS 64039910 · UAE to India · Footwear

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.

Duty breakdown on a ₹10,00,000 shipment

Component	Standard (MFN)	CEPA
Basic customs duty	₹2,00,000	₹1,00,000
Social Welfare Surcharge	₹20,000	₹10,000
IGST	₹2,19,600	₹1,99,800
Total duty	₹4,39,600	₹3,09,800

CEPA duty saving on this example: ₹1,29,800 . Run your own numbers in the import-duty estimator.

What drives the rate

Importing leather footwear (HS 64039910) from the UAE to India attracts a standard MFN basic customs duty of 20%. Under the India–UAE CEPA the preferential basic customs duty is 10%. On a sample assessable value of ₹10,00,000, total duty falls from ₹4,39,600 at the MFN rate to ₹3,09,800 with CEPA — a saving of ₹1,29,800 per shipment. Leather footwear is mid-phase under CEPA, not duty-free yet. India placed it on a Tariff Elimination Phased track: the 20% MFN duty steps down annually and sits at 10% in 2026 (year 5 of the agreement), reaching 0% by year 7. A UAE-origin consignment with a valid Certificate of Origin pays 10% BCD today — a real 10-point saving over MFN, but importers who assume free entry will mis-price. Qualification needs a change of tariff heading plus 40% value addition. MFN and IGST are from ICEGATE; the 10% preferential is the year-5 rate in CEPA Annex 2A (Schedule of India). 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 64039910 on ICEGATE or CBIC before filing.

Import compliance & clearances

Beyond duty, importing leather footwear (HS 64039910) 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 ISI certification under the Footwear Quality Control Order 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 footwear from the UAE to India?: The standard MFN basic customs duty is 20%; under India–UAE CEPA the preferential rate is 10%. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.
How much can CEPA save on leather footwear?: On a CIF value of ₹10,00,000, total duty falls from ₹4,39,600 (MFN) to ₹3,09,800 (CEPA) — about ₹1,29,800 saved per shipment, scaling with consignment value.
What do I need to claim the CEPA rate on leather 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.