Import duty on Brushes for the application of cosmetics (HS 96033020) from the UAE to India
HS 96033020 · 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 brushes for the application of cosmetics (HS 96033020) from the UAE to India attracts a 20% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Cosmetic brushes go to zero under CEPA against a 20% MFN duty, with 18% IGST. The tariff is the easy part: brushes sold as part of a cosmetic kit, or packed with product, can be assessed as a set at the rate of the essential character item, which is frequently the cosmetic rather than the brush. Keep kits and bare brushes on separate lines. Origin is a sub-heading change plus 40% value addition. If any consignment includes cosmetics themselves, CDSCO cosmetic import registration applies to those goods and holds up the entire entry, so split the shipment rather than mixing categories. 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 brushes for the application of cosmetics (HS 96033020) 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 brushes for the application of cosmetics 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 brushes for the application of cosmetics?
- 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 brushes for the application of cosmetics?
- 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.