Import duty on Steel office furniture (HS 94031010) from the UAE to India
HS 94031010 · UAE to India · OTHER FURNITURE AND PARTS THEREOF
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 | ₹1,25,000 |
| Social Welfare Surcharge | ₹20,000 | ₹12,500 |
| IGST | ₹2,19,600 | ₹2,04,750 |
| Total duty | ₹4,39,600 | ₹3,42,250 |
CEPA duty saving on this example: ₹97,350 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing steel office furniture (HS 94031010) from the UAE to India attracts a 20% MFN basic customs duty, and the India–UAE CEPA preferential rate is 12.5%. Steel office furniture is not scheduled to zero under CEPA. India placed it in the reduced-rate category with a 12.5% preferential floor against a 20% MFN duty, so the saving is 7.5 percentage points, not the full tariff, and 18% IGST applies on top. The origin rule is a change of heading plus 40% value addition, which a UAE fabricator working from imported steel sheet and sections satisfies on the shift, though the value test is tight where steel is the dominant cost. Furniture is bulky and low density, so freight and the customs valuation treatment of freight often outweigh the tariff difference. IGST of 18% is creditable, so the durable benefit is the basic-duty saving. Confirm the live rate on ICEGATE before filing.
Import compliance & clearances
Beyond duty, importing steel office furniture (HS 94031010) 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 steel office furniture from the UAE to India?
- The standard MFN basic customs duty is 20%; under India–UAE CEPA the preferential rate is 12.5%. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on steel office furniture?
- On a CIF value of ₹10,00,000, total duty falls from ₹4,39,600 (MFN) to ₹3,42,250 (CEPA) — about ₹97,350 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on steel office furniture?
- 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.