Import duty on Mattresses of cellular rubber (HS 94042110) from the UAE to India
HS 94042110 · UAE to India · MATTRESS SUPPORTS
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 | ₹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. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing mattresses of cellular rubber (HS 94042110) from the UAE to India attracts a 20% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Cellular rubber mattresses — latex foam bedding — move from a 20% MFN duty to zero under CEPA, with 18% IGST. The origin rule is a change of heading with 40% value addition, and foaming latex of Chapter 40 into a finished mattress crosses the heading, so genuine UAE manufacture qualifies while cut-and-cover operations on imported foam blocks are marginal. Two commercial cautions: mattresses are volumetric freight, so ocean cube rather than tariff usually drives landed cost, and imported bedding sold at retail needs Legal Metrology declarations plus any dimensional and composition claims substantiated on the label. 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 mattresses of cellular rubber (HS 94042110) 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 mattresses of cellular rubber 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 mattresses of cellular rubber?
- 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 mattresses of cellular rubber?
- 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.