How do I calculate custom duty from Dubai to India?

Take the assessable (CIF) value, apply the Basic Customs Duty rate for the 8-digit HS code, add Social Welfare Surcharge at 10% of the BCD, then IGST on the CIF + BCD + SWS total. Run it twice — once at the MFN rate, once at the India–UAE CEPA preferential rate — and the difference is what a valid Certificate of Origin is worth on that shipment.

How is India import duty calculated?

BCD = CIF × BCD%. SWS = 10% of BCD. IGST = (CIF + BCD + SWS) × IGST%. Total duty = BCD + SWS + IGST. CEPA lowers or zeroes the BCD, which also shrinks the SWS charged on it.

Does CEPA reduce IGST?

No. CEPA only affects the basic customs duty (and the SWS calculated on it). IGST still applies, but registered importers can recover IGST as Input Tax Credit — so the genuine saving is the BCD + SWS difference.

Why is my CEPA saving zero?

Either the product already carries 0% MFN BCD (common for IT goods), or the sector is excluded from CEPA so the preferential rate equals the standard rate. Confirm the exact HS line.

Why might my Bill of Entry show a different amount?

The estimator applies Basic Customs Duty, the Social Welfare Surcharge and IGST. It does not add levies that apply only to some lines — Agriculture Infrastructure and Development Cess, anti-dumping or safeguard duty — and it does not convert currency, which customs does at its own notified exchange rate. Tariff-rate quotas and year-by-year CEPA phase-downs also change the preferential rate; the product pages show both where they apply.

Custom duty calculator — Dubai (UAE) to India

Pick your HS code or type the rates, enter the CIF value, and the calculator adds up Basic Customs Duty, the Social Welfare Surcharge and IGST twice — at the standard MFN rate and at the India–UAE CEPA rate — so you see what a Certificate of Origin saves on the shipment.

Data last updated: 25 September 2026 · rates for 361 verified HS codes · MFN & IGST from ICEGATE; CEPA rate from the agreement schedule — verify before filing

Example product (prefills editable rates)

Assessable (CIF) value — ₹

Cost + insurance + freight, in rupees.

Standard (MFN) BCD %

CEPA preferential BCD %

IGST %

SWS fixed at 10% of BCD. Edit any rate to match your HS code.

Result

Enter a CIF value to see the duty and your CEPA saving.

How custom duty from Dubai to India is calculated

Indian customs charges three layers, each on a bigger base than the last. Basic Customs Duty (BCD) is a percentage of the CIF value. The Social Welfare Surcharge (SWS) is 10% of the BCD — not of the goods' value. IGST is charged on the CIF value plus BCD plus SWS. CEPA cuts the BCD, often to zero, which removes the SWS on it too; IGST stays, but a GST-registered importer recovers it as Input Tax Credit.

BCD   = CIF × BCD%
SWS   = BCD × 10%
IGST  = (CIF + BCD + SWS) × IGST%
Total = BCD + SWS + IGST

Worked example: steel sections from the UAE

Steel U, I and H sections, hot-rolled, height under 80 mm (HS 72161000) carry 15% MFN BCD, 0% under CEPA and 18% IGST. On a CIF value of ₹5,00,000:

Step-by-step import duty on ₹5,00,000 of Steel U, I and H sections, hot-rolled, height under 80 mm, MFN rate versus CEPA rate.
Step	MFN (15%)	CEPA (0%)
BCD = ₹5,00,000 × rate	₹75,000	₹0
SWS = 10% of BCD	₹7,500	₹0
IGST base = CIF + BCD + SWS	₹5,82,500	₹5,00,000
IGST = base × 18%	₹1,04,850	₹90,000
Total duty	₹1,87,350	₹90,000

The Certificate of Origin cuts the duty bill by ₹97,350. Of that, ₹82,500 is BCD and SWS that is gone for good; the rest is IGST, which a registered importer would have claimed back anyway. The full breakdown for this line is on its duty page, and every verified product is compared in the duty-by-product table.

What value to enter

Enter the CIF value in rupees: the price of the goods plus freight and insurance to the Indian port. If your supplier quotes FOB Jebel Ali, add the freight and insurance yourself — the landed cost calculator builds CIF up from FOB and carries on to the full landed cost. Customs charges duty on the assessable value it determines under the Customs Act and the Customs Valuation Rules, 2007; for an ordinary arm's-length sale that starts from the CIF figure, but related-party pricing and payments such as royalties can change it.

What this estimate leaves out

Line-specific levies — Agriculture Infrastructure and Development Cess, anti-dumping and safeguard duty apply only to some goods and are not added here.
Currency conversion — customs converts a foreign-currency invoice at its own notified exchange rate, which can differ from your bank's.
Quotas and phase-downs — some CEPA rates apply only inside a tariff-rate quota, and many step down year by year. The product pages show both; the dropdown uses the current out-of-quota rate.
Luggage — goods carried as passenger baggage from Dubai follow separate baggage rules, not these tariff rates.

Frequently asked questions

How do I calculate custom duty from Dubai to India?: Take the assessable (CIF) value, apply the Basic Customs Duty rate for the 8-digit HS code, add Social Welfare Surcharge at 10% of the BCD, then IGST on the CIF + BCD + SWS total. Run it twice — once at the MFN rate, once at the India–UAE CEPA preferential rate — and the difference is what a valid Certificate of Origin is worth on that shipment.
How is India import duty calculated?: BCD = CIF × BCD%. SWS = 10% of BCD. IGST = (CIF + BCD + SWS) × IGST%. Total duty = BCD + SWS + IGST. CEPA lowers or zeroes the BCD, which also shrinks the SWS charged on it.
Does CEPA reduce IGST?: No. CEPA only affects the basic customs duty (and the SWS calculated on it). IGST still applies, but registered importers can recover IGST as Input Tax Credit — so the genuine saving is the BCD + SWS difference.
Why is my CEPA saving zero?: Either the product already carries 0% MFN BCD (common for IT goods), or the sector is excluded from CEPA so the preferential rate equals the standard rate. Confirm the exact HS line.
What value do I enter — invoice, FOB or CIF?: Enter the CIF value in rupees: the price of the goods plus the freight and insurance to the Indian port. Duty is charged on the assessable value customs determines under the Customs Act and the Customs Valuation Rules, 2007; for an ordinary arm's-length shipment that starts from this CIF figure, but related-party pricing, royalties and similar items can change it, so confirm with your customs broker when they apply.
Why might my Bill of Entry show a different amount?: The estimator applies Basic Customs Duty, the Social Welfare Surcharge and IGST. It does not add levies that apply only to some lines — Agriculture Infrastructure and Development Cess, anti-dumping or safeguard duty — and it does not convert currency, which customs does at its own notified exchange rate. Tariff-rate quotas and year-by-year CEPA phase-downs also change the preferential rate; the product pages show both where they apply.

How to claim the CEPA benefit on UAE imports →