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 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 wooden 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 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: 14 June 2026 · 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

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.

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 12.5%. On a sample assessable value of ₹10,00,000, total duty falls from ₹4,39,600 at the MFN rate to ₹3,42,250 with CEPA — a saving of ₹97,350 per shipment. Wooden furniture gets a partial CEPA cut, not full elimination. India scheduled it as Tariff Reduction: the 20% MFN duty falls in annual steps to a floor of 12.5%, the rate from year 5 (2026) onward — it does not reach zero. A UAE-origin piece with a valid Certificate of Origin therefore pays 12.5% BCD, a 7.5-point saving versus MFN. Qualification still requires a change of tariff heading plus 40% regional value content. MFN and IGST are from ICEGATE; the 12.5% preferential is the year-5 rate in CEPA Annex 2A (Schedule of India). 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.

Import compliance & clearances

Beyond duty, importing wooden furniture (HS 94036000) 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 wooden 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 wooden 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 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.