Import duty on Split-system air conditioners (HS 84151010) from the UAE to India
HS 84151010 · UAE to India · AIR CONDITIONING MACHINES
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 | ₹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. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing split-system air conditioners (HS 84151010) from the UAE to India attracts a 20% MFN basic customs duty, and the India–UAE CEPA preferential rate is 10%. Split-system air conditioners are a high-value UAE-sourced line, but the CEPA benefit is a reduction, not elimination: India cut the basic customs duty from 20% MFN to a 10% preferential rate — halved, not zeroed — claimable with a valid Certificate of Origin. On an 18% IGST base the duty still adds up, so model the landed cost carefully. ACs also carry non-tariff compliance: mandatory BIS (ISI) certification and BEE star-rating labelling, which apply regardless of origin. MFN and IGST are from ICEGATE; the 10% preferential rate follows the agreement schedule. Check whether your model's exact HS leaf shares the 10% rate. IGST of 18% is creditable, so the durable benefit is the basic-duty saving. Confirm the live rate on ICEGATE before filing.
Import compliance & clearances
Beyond duty, importing split-system air conditioners (HS 84151010) 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 — air conditioners are under a BIS Quality Control Order source ↗
- BEE Mandatory Standards & Labelling (star rating) under the Energy Conservation Act source ↗
- CPCB EPR registration under the E-Waste (Management) Rules, 2022 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 split-system air conditioners 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 split-system air conditioners?
- 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 split-system air conditioners?
- 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.