Import duty on Steel furniture, other than office furniture (HS 94032010) from the UAE to India
HS 94032010 · 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 furniture, other than office furniture (HS 94032010) from the UAE to India attracts a 20% MFN basic customs duty, and the India–UAE CEPA preferential rate is 12.5%. Other steel furniture — shelving, racks, hospital and domestic metal furniture — sits at a 12.5% preferential duty under CEPA against the 20% MFN rate, a partial reduction rather than elimination, with 18% IGST. Origin is a change of heading with 40% value addition. The classification line against office furniture is drawn by intended use, and mixed consignments of shelving sold to both offices and warehouses are a recurring reassessment point; describe the goods by design characteristics rather than by customer. Knocked-down furniture shipped flat is still classified as furniture, so importing components separately to change the rate rarely survives scrutiny. 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 furniture, other than office furniture (HS 94032010) 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 furniture, other than 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 furniture, other than 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 furniture, other than 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.