Import duty on High-value ball point pens (US$100 and above CIF per unit) (HS 96081011) from the UAE to India
HS 96081011 · UAE to India · BALL POINT PENS
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 | ₹1,00,000 | ₹0 |
| Social Welfare Surcharge | ₹10,000 | ₹0 |
| IGST | ₹1,99,800 | ₹1,80,000 |
| Total duty | ₹3,09,800 | ₹1,80,000 |
CEPA duty saving on this example: ₹1,29,800 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing high-value ball point pens (us$100 and above cif per unit) (HS 96081011) from the UAE to India attracts a 10% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. This code exists purely as a value split: ball point pens at or above US$100 CIF per unit take it, cheaper pens do not. CEPA removes the 10% MFN basic duty, with 18% IGST. Because the classification depends on declared value, this is the pen line most exposed to valuation scrutiny — an entry near the threshold invites comparison against brand price lists, and undervaluation to stay below it moves the goods into a different sub-heading rather than saving duty. Origin is a sub-heading change plus 40% value addition; assembling imported refills and barrels in the UAE rarely meets the value test. 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 high-value ball point pens (us$100 and above cif per unit) (HS 96081011) 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 high-value ball point pens (us$100 and above cif per unit) from the UAE to India?
- The standard MFN basic customs duty is 10%; 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 high-value ball point pens (us$100 and above cif per unit)?
- On a CIF value of ₹10,00,000, total duty falls from ₹3,09,800 (MFN) to ₹1,80,000 (CEPA) — about ₹1,29,800 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on high-value ball point pens (us$100 and above cif per unit)?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 10% MFN rate.