What is the import duty on toothbrushes 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 toothbrushes?

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 toothbrushes?

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 Toothbrushes (HS 96032100) from the UAE to India

HS 96032100 · UAE to India · BROOMS

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	₹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 toothbrushes (HS 96032100) 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. Toothbrushes, including dental-plate brushes, carry a 20% MFN basic customs duty that CEPA eliminates to 0%. For UAE consumer-goods manufacturers this is a straightforward saving, with origin satisfied by a sub-heading change plus 40% value addition — genuine UAE moulding and assembly qualifies. IGST is 18% and remains payable even at 0% basic customs duty (creditable for GST-registered importers). Verify the exact line, as Chapter 96 brushware splits toothbrushes from other brushes across separate eight-digit codes. MFN from ICEGATE; the 0% preferential is the year-five 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 96032100 on ICEGATE or CBIC before filing.

Import compliance & clearances

Beyond duty, importing toothbrushes (HS 96032100) 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 toothbrushes 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 toothbrushes?: 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 toothbrushes?: 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.