Import duty on nickel-cadmium accumulators from Dubai (UAE) to India
HS 85073000 · Dubai / UAE → India · ELECTRIC ACCUMULATORS
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.
What drives the rate
Importing nickel-cadmium accumulators (HS 85073000) from the UAE to India attracts a 15% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Nickel-cadmium cells still serve railway signalling, emergency lighting and industrial backup where robustness beats energy density, so a stable niche import continues from the UAE. CEPA takes the basic duty to zero. As a chemistry-heavy product, the 40% value-content rule depends on where the active materials and cells are actually made — trading finished cells through Dubai will not qualify, and cell manufacture is not an operation a distributor can claim. Cadmium's hazardous classification adds handling and disposal compliance on top of the tariff route, and BIS certification applies to the goods independently. Confirm both the origin calculation and the hazardous-goods paperwork before assuming a CEPA benefit at clearance, since the second can stop a consignment the first would have cleared. 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 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 nickel-cadmium accumulators (HS 85073000) 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 Most electrical goods are notified under the Compulsory Registration Order — the manufacturer must be registered with BIS and the product marked before it can be imported. 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 nickel-cadmium accumulators 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 nickel-cadmium accumulators?
- 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 nickel-cadmium accumulators?
- 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.