Import duty on castors with mountings of base metal from Dubai (UAE) to India
HS 83022000 · Dubai / UAE → India · BASE METAL MOUNTINGS
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 | ₹1,50,000 | ₹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. 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 83022000 the modality is TEP over 5 years, reaching zero in 2026.
| Year | 2022 | 2023 | 2024 | 2025 | 2026now | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|
| CEPA BCD | 12% | 9% | 6% | 3% | 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 castors with mountings of base metal (HS 83022000) from the UAE to India attracts a 15% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Castors go into furniture, trolleys, hospital equipment, warehouse racking and industrial handling, a broad high-volume component line. CEPA removes the 15% basic duty — a large gap by the standards of this chapter, which is precisely why the origin test deserves care. The 40% regional-value-content rule applies to the wheel-and-bracket assembly as a whole, and imported wheels assembled onto imported brackets in the UAE may not reach the threshold even though assembly plainly happened there; assembly is not automatically 40% of value. Load-rating claims matter commercially and are verified by the buyer independently of customs, through test reports that name the manufacturing plant — the same plant an origin claim asserts. Confirm the manufacturing location with the supplier rather than reading the shipping documents, keep load-test and origin documentation together, and file the Certificate of Origin per consignment. On a 15-point gap, a claim that fails on audit costs more than the paperwork ever did. The rate is on a published staircase, not a fixed number: Annex 2A takes this line from 12% 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 16.5% of assessable value on every consignment — the 15-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 castors with mountings of base metal (HS 83022000) 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 castors with mountings of base metal 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 castors with mountings of base metal?
- 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 castors with mountings of base metal?
- 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.