Import duty on axes, bill hooks and similar hewing tools from Dubai (UAE) to India
HS 82014000 · Dubai / UAE → India · HAND TOOLS
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.
How this duty changes, year by year
India's schedule of tariff concessions (CEPA Annex 2A) sets a preferential rate for each of ten years, not one permanent figure. For HS 82014000 the modality is TEP over 5 years, reaching zero in 2026.
| Year | 2022 | 2023 | 2024 | 2025 | 2026now | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|
| CEPA BCD | 8% | 6% | 4% | 2% | 0% | 0% | 0% | 0% | 0% | 0% |
Rates as published in India's schedule; the agreement entered into force on 1 May 2022, so Year 1 is 2022. CEPA Annex 2A
What drives the rate
Importing axes, bill hooks and similar hewing tools (HS 82014000) from the UAE to India attracts a 10% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Axes and hewing tools sell into forestry, agriculture and the rural hardware trade, a steady low-tech import. CEPA removes the 10% basic duty. The 40% value-content rule is attainable for genuinely UAE-forged tools, because forging and heat-treating a head is most of what the tool costs — this is one of the categories where local manufacture, if it exists, clears the threshold comfortably rather than marginally. The failure mode is elsewhere. Hand tools are frequently invoiced in mixed consignments alongside other hardware of differing origin, and a blanket CEPA claim across the invoice is a common assessment error: it exposes the qualifying lines to the failure of the rest, so one non-qualifying item can unravel the whole claim. Split the claim by line item, support each with the maker's declaration naming the forging plant, and raise the Certificate of Origin accordingly rather than treating the consignment as a single origin event. The rate is on a published staircase, not a fixed number: Annex 2A takes this line from 8% in 2022 to zero in 2026 — TEP over 5 years — with 0% the rate for 2026. A supply contract signed across that boundary is worth pricing against the later rate. The preference is worth 11% of assessable value on every consignment — the 10-point basic-duty gap plus the 10% Social Welfare Surcharge that rides on it — so it scales with shipment size rather than with effort, and the Certificate of Origin costs the same either way. Social Welfare Surcharge adds 10% on the basic duty, not on the goods, and IGST of 18% then applies to the CIF + BCD + SWS total — IGST is recoverable as input tax credit, so the durable benefit is the basic duty alone. Confirm the live rate on ICEGATE before filing; ₹10,00,000 is only the worked example above.
Import compliance & clearances
Beyond duty, importing axes, bill hooks and similar hewing tools (HS 82014000) 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 axes, bill hooks and similar hewing tools 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 axes, bill hooks and similar hewing tools?
- 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 axes, bill hooks and similar hewing tools?
- 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.