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India FTA Duty Toolkit

Import duty on Artists' brushes (HS 96033010) from the UAE to India

HS 96033010 · UAE to India · BROOMS

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 artists' brushes (HS 96033010) from the UAE to India attracts a 20% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Artists' brushes clear at zero preferential duty under CEPA against a 20% MFN basic duty, with 18% IGST. Origin is a change of sub-heading plus 40% value addition, which brush assembly in the UAE from imported hair, ferrules and handles can satisfy on the shift, though the value test is demanding when natural hair is the dominant input cost. The classification split from cosmetic brushes is by declared use, and mixed consignments should be separated on the invoice. Brushes made from certain animal hair can attract wildlife and CITES documentation requirements — confirm the bristle species before shipment, since substitution is common. 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 artists' brushes (HS 96033010) 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 artists' brushes 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 artists' brushes?
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 artists' brushes?
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.