What is the import duty on smartphones from the UAE to India?

The basic customs duty is 20%. This line is largely excluded from India–UAE CEPA, so no preferential rate applies. SWS adds 10% on the basic duty and 18% IGST applies on top.

How much can CEPA save on smartphones?

At current rates there is no basic-duty saving on this line under CEPA, so the landed duty is the same as the MFN route.

What do I need to claim the CEPA rate on smartphones?

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.

Import duty on Smartphones (HS 85171300) from the UAE to India

HS 85171300 · UAE to India · Electronics (PLI)

Data last updated: 14 June 2026 · 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

Component	Standard (MFN)	CEPA
Basic customs duty	₹2,00,000	₹2,00,000
Social Welfare Surcharge	₹20,000	₹20,000
IGST	₹2,19,600	₹2,19,600
Total duty	₹4,39,600	₹4,39,600

CEPA duty saving on this example: ₹0 (no basic-duty benefit at these rates). Run your own numbers in the import-duty estimator.

What drives the rate

Importing smartphones (HS 85171300) from the UAE to India attracts a standard MFN basic customs duty of 20%. This line is currently excluded from CEPA, so the preferential rate stays at the 20% MFN level. On a sample assessable value of ₹10,00,000, total duty is ₹4,39,600 and CEPA adds no basic-duty saving at these rates. Smartphones sit under India's Production-Linked Incentive policy and are excluded from CEPA, so the full 20% MFN duty applies — the agreement deliberately protects domestic assembly here. MFN and IGST are from ICEGATE; CEPA eligibility follows the agreement — verify before filing. Social Welfare Surcharge adds 10% on the basic duty and 18% IGST applies on top — though IGST is recoverable as input tax credit, so the lasting benefit is the basic-duty saving. Always confirm the live rate for HS 85171300 on ICEGATE or CBIC before filing.

Import compliance & clearances

Beyond duty, importing smartphones (HS 85171300) 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 Compulsory Registration Scheme (CRS) registration required before import source ↗
WPC (DoT) Equipment Type Approval (ETA) for the wireless/RF module 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 smartphones from the UAE to India?: The basic customs duty is 20%. This line is largely excluded from India–UAE CEPA, so no preferential rate applies. SWS adds 10% on the basic duty and 18% IGST applies on top.
How much can CEPA save on smartphones?: At current rates there is no basic-duty saving on this line under CEPA, so the landed duty is the same as the MFN route.
What do I need to claim the CEPA rate on smartphones?: 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.