Import duty on motor-vehicle parts — bumpers and parts, for tractors from Dubai (UAE) to India
HS 87081010 · Dubai / UAE → India · PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS
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 | ₹35,000 |
| Social Welfare Surcharge | ₹15,000 | ₹3,500 |
| IGST | ₹2,09,700 | ₹1,86,930 |
| Total duty | ₹3,74,700 | ₹2,25,430 |
CEPA duty saving on this example: ₹1,49,270 . 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 87081010 the modality is TEP over 7 years, reaching zero in 2028.
| Year | 2022 | 2023 | 2024 | 2025 | 2026now | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|
| CEPA BCD | 9% | 8% | 6.5% | 5% | 3.5% | 2% | 0% | 0% | 0% | 0% |
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 motor-vehicle parts — bumpers and parts, for tractors (HS 87081010) from the UAE to India attracts a 15% MFN basic customs duty, and the India–UAE CEPA preferential rate is 3.5%. Tractor bumpers and related parts feed India's large agricultural-machinery market and aftermarket, and the UAE auto-parts trade supplies a share. This line is mid-schedule at a partial preference that continues stepping down toward zero, so the current-year rate needs checking rather than carrying forward from a quote. Auto parts must meet a heading change plus 45% regional value content — higher than the 40% applying across most of the corpus — a demanding rule where pressings and mouldings use imported inputs, so a UAE origin claim needs real local fabrication and a calculation prepared against the 45% figure specifically. Confirm the supplier's value content, align it to the Certificate of Origin, and verify the current-year rate before filing. A claim built on the ordinary 40% rule will not hold here. The rate is on a published staircase, not a fixed number: Annex 2A takes this line from 9% in 2022 to zero in 2028 — TEP over 7 years — with 3.5% the rate for 2026. A supply contract signed across that boundary is worth pricing against the later rate. The preference is worth 12.65% of assessable value on every consignment — the 11.5-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 motor-vehicle parts — bumpers and parts, for tractors (HS 87081010) 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 ↗
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 motor-vehicle parts — bumpers and parts, for tractors from the UAE to India?
- The standard MFN basic customs duty is 15%; under India–UAE CEPA the preferential rate is 3.5%. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on motor-vehicle parts — bumpers and parts, for tractors?
- On a CIF value of ₹10,00,000, total duty falls from ₹3,74,700 (MFN) to ₹2,25,430 (CEPA) — about ₹1,49,270 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on motor-vehicle parts — bumpers and parts, for tractors?
- 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.