Import duty on outboard marine spark-ignition engines from Dubai (UAE) to India
HS 84072100 · Dubai / UAE → India · SPARK-IGNITION RECIPROCATING OR ROTARY INTERNAL COMBUST
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 | ₹50,000 | ₹0 |
| Social Welfare Surcharge | ₹5,000 | ₹0 |
| IGST | ₹1,89,900 | ₹1,80,000 |
| Total duty | ₹2,44,900 | ₹1,80,000 |
CEPA duty saving on this example: ₹64,900 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing outboard marine spark-ignition engines (HS 84072100) from the UAE to India attracts a 5% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Outboard motors power fishing craft, patrol boats and leisure vessels, and coastal Indian demand plus the UAE's marine trade make this an active line. The basic duty is already low, but CEPA removes it, and on high-value multi-cylinder units the saving is worthwhile per unit even if the percentage is modest. The 40% regional-value-content rule applies, and outboards are engine-value-heavy, so genuine UAE content must be shown rather than assumed from a rigging or commissioning operation. Marine safety and emission approvals may also apply depending on the vessel class and use. Confirm origin documentation from the maker and file the Certificate of Origin — the low MFN rate is not so low that the preference is worth forfeiting on paperwork, particularly on a unit priced in lakhs. India's schedule (Annex 2A, modality TEI) took this line to zero in the agreement's first year, 2022, so the preference is fully phased in and nothing further changes. The preference is worth 5.5% of assessable value on every consignment — the 5-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 outboard marine spark-ignition engines (HS 84072100) 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 outboard marine spark-ignition engines from the UAE to India?
- The standard MFN basic customs duty is 5%; 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 outboard marine spark-ignition engines?
- On a CIF value of ₹10,00,000, total duty falls from ₹2,44,900 (MFN) to ₹1,80,000 (CEPA) — about ₹64,900 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on outboard marine spark-ignition engines?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 5% MFN rate.