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: 13 June 2026 · MFN & IGST from ICEGATE; CEPA rate per agreement — verify 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.

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.