What is the import duty on wooden furniture from the UAE to India?

The standard MFN basic customs duty is 20%; under India–UAE CEPA the preferential rate is 0%. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.

How much can CEPA save on wooden furniture?

On a CIF value of ₹10,00,000, total duty falls from ₹4,39,600 (MFN) to ₹1,80,000 (CEPA) — about ₹2,59,600 saved per shipment, scaling with consignment value.

What do I need to claim the CEPA rate on wooden 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.

Import duty on Wooden furniture (HS 94036000) from the UAE to India

HS 94036000 · UAE to India · Furniture

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	₹0
Social Welfare Surcharge	₹20,000	₹0
IGST	₹2,19,600	₹1,80,000
Total duty	₹4,39,600	₹1,80,000

CEPA duty saving on this example: ₹2,59,600 . Run your own numbers in the import-duty estimator.

What drives the rate

Importing wooden furniture (HS 94036000) from the UAE to India attracts a standard MFN basic customs duty of 20%. Under the India–UAE CEPA the preferential basic customs duty is 0%. On a sample assessable value of ₹10,00,000, total duty falls from ₹4,39,600 at the MFN rate to ₹1,80,000 with CEPA — a saving of ₹2,59,600 per shipment. Wooden furniture pairs a 20% MFN duty with full CEPA elimination, making it one of the larger proportional savings in the corridor — provided the timber and joinery work change tariff heading and meet the 40% regional-value test. MFN and IGST are from ICEGATE; the CEPA preferential rate 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 94036000 on ICEGATE or CBIC before filing.

Frequently asked questions

What is the import duty on wooden furniture from the UAE to India?: The standard MFN basic customs duty is 20%; under India–UAE CEPA the preferential rate is 0%. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.
How much can CEPA save on wooden furniture?: On a CIF value of ₹10,00,000, total duty falls from ₹4,39,600 (MFN) to ₹1,80,000 (CEPA) — about ₹2,59,600 saved per shipment, scaling with consignment value.
What do I need to claim the CEPA rate on wooden 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.