Import duty on split air-conditioners, two tonnes and above (with reversing valve) from Dubai (UAE) to India
HS 84158110 · Dubai / UAE → 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.
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 84158110 the modality is TR, bottoming out at 10% in 2026.
| Year | 2022 | 2023 | 2024 | 2025 | 2026now | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|
| CEPA BCD | 18% | 16% | 14% | 12% | 10% | 10% | 10% | 10% | 10% | 10% |
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 split air-conditioners, two tonnes and above (with reversing valve) (HS 84158110) from the UAE to India attracts a 20% MFN basic customs duty, and the India–UAE CEPA preferential rate is 10%. Large split air-conditioners serve commercial premises and larger homes, a high-volume consumer-durables line as Indian cooling demand climbs. Like the vehicle-AC line, this one is a Tariff Reduction that stops at a floor rather than an elimination — the duty steps down and holds, never reaching zero on the current schedule. BEE star-rating and BIS certification are mandatory and frequently gate clearance more tightly than tariff does, with BEE operating as a condition of sale rather than of clearance. The 40% value-content rule is hard to meet on assembly of imported compressors and coils, where the sealed system carries the cost. Weigh the partial saving against certification lead time, verify the current-year rate, and file the Certificate of Origin to claim even the reduced rate — without it the full MFN duty applies. The rate is on a published staircase: Annex 2A takes this line from 18% in 2022 down to 10% in 2026 — TR — and stops there rather than reaching zero, with 10% the rate for 2026. 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 split air-conditioners, two tonnes and above (with reversing valve) (HS 84158110) 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 BIS certification before clearance under the applicable Quality Control Order — the overseas manufacturer must hold a licence under the BIS Conformity Assessment Scheme and mark the goods accordingly. source ↗
- BEE Mandatory BEE star-rating label and model registration before the appliance may be sold in India; applies regardless of the duty route claimed. 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 air-conditioners, two tonnes and above (with reversing valve) 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 air-conditioners, two tonnes and above (with reversing valve)?
- 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 air-conditioners, two tonnes and above (with reversing valve)?
- 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.