Skip to content
India FTA Duty Toolkit

India–UAE CEPA import duty by product

Standard MFN duty versus the India–UAE CEPA preferential rate for every hand-verified product, ranked by the rupee duty you save on a ₹10,00,000 shipment. Each row links to the full worked breakdown.

Rates last updated: · MFN duty & IGST verified against ICEGATE (Indian Customs EDI), CEPA preferential rate from the agreement schedule — verify your exact HS line before filing.

Duty comparison table

The India–UAE CEPA does not cut duty equally across goods. The saving is driven by the MFN starting rate: items that already carry 0% Basic Customs Duty (much of electronics) gain nothing on duty, while high-MFN categories like jewellery and leather see the headline cuts. The figures below are the same arithmetic our calculator runs — BCD + Social Welfare Surcharge + IGST on a ₹10,00,000 assessable (CIF) value — with the saving being the difference between the MFN and CEPA totals. IGST is shown for completeness but is creditable for GST-registered importers, so the real cash saving is mostly the BCD and surcharge difference.

Verified India–UAE CEPA products: MFN vs CEPA Basic Customs Duty, IGST, and duty saved per ₹10,00,000 shipment.
Product HS code MFN BCD CEPA BCD IGST Duty saved / ₹10L
Safflower (kardi) seed oil 15121120 100% 0% 5% ₹11,55,000
Sunflower oil, edible grade 15121910 100% 0% 5% ₹11,55,000
Mopeds with reciprocating internal combustion engine 87111010 70% 0% 40% ₹10,78,000
Motorised cycles with reciprocating internal combustion engine 87111020 70% 0% 40% ₹10,78,000
Malted milk (including powder) 19011010 50% 0% 5% ₹5,77,500
Fruit juice (Brix value ≤ 20) 20092100 50% 0% 5% ₹5,77,500
Chewing gum (sugar confectionery) 17041000 45% 0% 5% ₹5,19,750
Cashew nuts, roasted/salted 20081910 45% 0% 5% ₹5,19,750
Protein concentrates / textured protein 21061000 40% 0% 5% ₹4,62,000
Fresh asparagus 07092000 30% 0% 5% ₹3,46,500
Fresh aubergines (brinjal) 07093000 30% 0% 5% ₹3,46,500
Hazelnuts, in shell 08022100 30% 0% 5% ₹3,46,500
Fresh dates 08041010 30% 0% 5% ₹3,46,500
Jelly confectionery 17049010 30% 0% 5% ₹3,46,500
Filled chocolate 18063100 30% 0% 5% ₹3,46,500
Chocolate, not filled 18063200 30% 0% 5% ₹3,46,500
Bakery mixes and doughs 19012000 30% 0% 5% ₹3,46,500
Groundnuts, prepared or preserved 20081100 30% 0% 5% ₹3,46,500
Soya sauce 21031000 30% 0% 5% ₹3,46,500
Lip make-up preparations 33041000 20% 0% 18% ₹2,59,600
Eye make-up preparations 33042000 20% 0% 18% ₹2,59,600
Manicure and pedicure preparations 33043000 20% 0% 18% ₹2,59,600
Hair shampoos 33051010 20% 0% 18% ₹2,59,600
Shaving creams 33071010 20% 0% 18% ₹2,59,600
Deodorants and anti-perspirants 33072000 20% 0% 18% ₹2,59,600
Men's cotton overcoats, knitted 61012000 20% 0% 18% ₹2,59,600
Men's synthetic-fibre overcoats, knitted 61013010 20% 0% 18% ₹2,59,600
Men's silk suits, knitted 61031010 20% 0% 18% ₹2,59,600
Men's cotton suits, knitted 61031020 20% 0% 18% ₹2,59,600
Men's suits of artificial fibres, knitted 61031030 20% 0% 18% ₹2,59,600
Women's synthetic-fibre suits, knitted 61041300 20% 0% 18% ₹2,59,600
Women's silk suits, knitted 61041910 20% 0% 18% ₹2,59,600
Men's hand-crocheted cotton shirts 61051010 20% 0% 18% ₹2,59,600
Men's synthetic-fibre knitted shirts 61052010 20% 0% 18% ₹2,59,600
Women's cotton blouses, knitted 61061000 20% 0% 18% ₹2,59,600
Women's synthetic-fibre blouses, knitted 61062010 20% 0% 18% ₹2,59,600
T-shirts, synthetic fibre 61099010 20% 0% 18% ₹2,59,600
T-shirts of artificial fibres 61099020 20% 0% 18% ₹2,59,600
Wool jerseys and pullovers, knitted 61101110 20% 0% 18% ₹2,59,600
Wool sweaters and cardigans, knitted 61101120 20% 0% 18% ₹2,59,600
Cashmere jerseys and pullovers 61101200 20% 0% 18% ₹2,59,600
Men's wool suits, woven 62031100 20% 0% 18% ₹2,59,600
Men's synthetic-fibre suits, woven 62031200 20% 0% 18% ₹2,59,600
Men's cotton suits, woven 62031910 20% 0% 18% ₹2,59,600
Women's wool suits, woven 62041100 20% 0% 18% ₹2,59,600
Women's cotton suits with Lucknow Chikan embroidery 62041210 20% 0% 18% ₹2,59,600
Men's handloom cotton shirts 62052010 20% 0% 18% ₹2,59,600
Men's cotton shirts with Lucknow Chikan embroidery 62052020 20% 0% 18% ₹2,59,600
Women's silk blouses, woven 62061010 20% 0% 18% ₹2,59,600
Women's wool blouses, woven 62062000 20% 0% 18% ₹2,59,600
Women's handloom cotton blouses, woven 62063010 20% 0% 18% ₹2,59,600
Men's track suits, woven 62111100 20% 0% 18% ₹2,59,600
Women's track suits, woven 62111200 20% 0% 18% ₹2,59,600
Ski suits, woven 62112000 20% 0% 18% ₹2,59,600
Refrigerators (compression-type) 84182100 20% 0% 18% ₹2,59,600
Electric storage heating radiators 85162100 20% 0% 18% ₹2,59,600
Electric hair dryers 85163100 20% 0% 18% ₹2,59,600
Wireless single loudspeakers, mounted in their enclosures 85182110 20% 0% 18% ₹2,59,600
Wireless speakers 85182210 20% 0% 18% ₹2,59,600
Toothbrushes 96032100 20% 0% 18% ₹2,59,600
Cosmetics and beauty preparations 33049990 20% 0% 18% ₹2,59,600
Cotton T-shirts and apparel 61091000 20% 0% 18% ₹2,59,600
Noil silk fabric 50071000 20% 0% 5% ₹2,31,000
Silk sarees 50072010 20% 0% 5% ₹2,31,000
Handloom silk fabric 50079010 20% 0% 5% ₹2,31,000
Parachute fabric (synthetic filament) 54071011 20% 0% 5% ₹2,31,000
Tent fabric of synthetic filament yarn 54071012 20% 0% 5% ₹2,31,000
Nylon furnishing fabric 54071013 20% 0% 5% ₹2,31,000
Unbleached polyester-cotton woven fabric 55131110 20% 0% 5% ₹2,31,000
Dyed woven fabric of synthetic staple fibres 55151130 20% 0% 5% ₹2,31,000
Tufted carpets of wool 57031010 20% 0% 5% ₹2,31,000
Tufted mats and matting of wool 57031020 20% 0% 5% ₹2,31,000
Knitted elastomeric fabric (5% or more elastomeric yarn) 60041000 20% 0% 5% ₹2,31,000
Dates 08041020 20% 0% 5% ₹2,31,000
Leather vanity and toilet cases 42021120 15% 0% 18% ₹1,94,700
Leather briefcases 42021140 15% 0% 18% ₹1,94,700
Hot-rolled flat steel in coils, with patterns in relief 72081000 15% 0% 18% ₹1,94,700
Hot-rolled flat steel, not in coils, pickled, 4.75 mm and above — plates 72082510 15% 0% 18% ₹1,94,700
Hot-rolled flat steel, not in coils, pickled — universal plates 72082520 15% 0% 18% ₹1,94,700
Tinplate (tin-coated flat steel), thickness 0.5 mm and above — OTS/MR type 72101110 15% 0% 18% ₹1,94,700
Tinplate (tin-coated flat steel), thickness below 0.5 mm — OTS/MR type 72101210 15% 0% 18% ₹1,94,700
Flat-rolled steel plated or coated with lead, including terne-plate 72102000 15% 0% 18% ₹1,94,700
Steel U, I and H sections, hot-rolled, height under 80 mm 72161000 15% 0% 18% ₹1,94,700
Steel L sections (angles), hot-rolled, height under 80 mm 72162100 15% 0% 18% ₹1,94,700
Steel T sections, hot-rolled, height under 80 mm 72162200 15% 0% 18% ₹1,94,700
Steel sheet piling 73011000 15% 0% 18% ₹1,94,700
Seamless line pipe of iron or steel for oil and gas pipelines 73041910 15% 0% 18% ₹1,94,700
Welded tubes and pipes of iron, other 73061911 15% 0% 18% ₹1,94,700
Clad, plated or coated non-galvanised iron pipe 73061931 15% 0% 18% ₹1,94,700
Portable steel bridges and bridge sections 73081010 15% 0% 18% ₹1,94,700
Steel hinges for furniture, doors and buildings 83021010 15% 0% 18% ₹1,94,700
Brass hinges for furniture, doors and buildings 83021020 15% 0% 18% ₹1,94,700
Castors with mountings of base metal 83022000 15% 0% 18% ₹1,94,700
Aircraft spark-ignition engines 84071000 15% 0% 18% ₹1,94,700
Spark-ignition engines for motorcycles (cylinder capacity up to 50 cc) 84073110 15% 0% 18% ₹1,94,700
Compressors of a kind used in refrigerating equipment 84143000 15% 0% 18% ₹1,94,700
Commercial refrigerators, combined refrigerator-freezers 84181010 15% 0% 18% ₹1,94,700
Commercial electrical freezers, chest type 84183010 15% 0% 18% ₹1,94,700
Micro DC motors (output not exceeding 37.5 W) 85011011 15% 0% 18% ₹1,94,700
Stepper motors (output not exceeding 37.5 W) 85011012 15% 0% 18% ₹1,94,700
Wiper motors (output not exceeding 37.5 W) 85011013 15% 0% 18% ₹1,94,700
Lead-acid accumulators for starting piston engines (automotive batteries) 85071000 15% 0% 18% ₹1,94,700
Nickel-cadmium accumulators 85073000 15% 0% 18% ₹1,94,700
Nickel-metal hydride accumulators 85075000 15% 0% 18% ₹1,94,700
Microphones and stands therefor 85181000 15% 0% 18% ₹1,94,700
Handbags and leather goods 42022200 15% 0% 18% ₹1,94,700
Welded angles, shapes and sections of steel — other 73012090 15% 3.5% 18% ₹1,49,270
Motor-vehicle parts — bumpers and parts, for tractors 87081010 15% 3.5% 18% ₹1,49,270
Registers and account books 48201010 10% 0% 18% ₹1,29,800
Cotton bed linen, knitted 63021010 10% 0% 18% ₹1,29,800
Handloom cotton bed linen, printed 63022110 10% 0% 18% ₹1,29,800
Bed linen of man-made fibres, printed 63022200 10% 0% 18% ₹1,29,800
Cotton bedsheets and bedcovers 63041910 10% 0% 18% ₹1,29,800
Seamless stainless steel line pipe for oil and gas pipelines 73041110 15% 5% 18% ₹1,29,800
Blanks for seamless stainless line pipe 73041120 15% 5% 18% ₹1,29,800
Welded stainless steel line pipe for oil and gas pipelines 73061100 15% 5% 18% ₹1,29,800
Aluminium tubes and pipes, not alloyed 76081000 10% 0% 18% ₹1,29,800
Aluminium alloy tubes and pipes 76082000 10% 0% 18% ₹1,29,800
Spades and shovels 82011000 10% 0% 18% ₹1,29,800
Mattocks, picks, hoes and rakes 82013000 10% 0% 18% ₹1,29,800
Axes, bill hooks and similar hewing tools 82014000 10% 0% 18% ₹1,29,800
Drilling, threading and tapping hand tools 82051000 10% 0% 18% ₹1,29,800
Hammers and sledge hammers 82052000 10% 0% 18% ₹1,29,800
Coated base-metal electrodes for electric arc welding 83111000 10% 0% 18% ₹1,29,800
Hand pumps with a measuring device (fuel and lubricant dispensing) 84131110 10% 0% 18% ₹1,29,800
Hand pumps with a measuring device — other 84131910 10% 0% 18% ₹1,29,800
Bicycle hand air pumps 84142010 10% 0% 18% ₹1,29,800
Split-system air conditioners 84151010 20% 10% 18% ₹1,29,800
Air-conditioning machines for motor vehicles — for buses 84152010 20% 10% 18% ₹1,29,800
Split air-conditioners, two tonnes and above (with reversing valve) 84158110 20% 10% 18% ₹1,29,800
Personal weighing machines, including baby scales and household scales 84231000 10% 0% 18% ₹1,29,800
Diesel generating sets, output not exceeding 75 kVA 85021100 10% 0% 18% ₹1,29,800
Liquid-dielectric power transformers (capacity up to 650 kVA) 85042100 10% 0% 18% ₹1,29,800
Vacuum cleaners with self-contained motor, up to 1,500 W and 20 L capacity 85081100 10% 0% 18% ₹1,29,800
Vacuum cleaners with self-contained motor — other 85081900 10% 0% 18% ₹1,29,800
Parts of vacuum cleaners 85087000 10% 0% 18% ₹1,29,800
Fuses for switches rated up to 15 amps, rewireable 85361010 10% 0% 18% ₹1,29,800
Fuses for switches rated above 15 amps, high rupturing capacity 85361020 10% 0% 18% ₹1,29,800
Fuse gear (fuse bases, carriers and holders) 85361050 10% 0% 18% ₹1,29,800
Safety seat belts for motor vehicles 87082100 15% 5% 18% ₹1,29,800
Brakes and servo-brakes and parts for motor vehicles 87083000 15% 5% 18% ₹1,29,800
Saddles for motorcycles 87141010 15% 5% 18% ₹1,29,800
Frames and forks for mechanically propelled cycles 87142010 10% 0% 18% ₹1,29,800
Leather footwear 64039910 20% 10% 18% ₹1,29,800
Medicaments (formulations) 30049099 10% 0% 18% ₹1,29,800
Dyed woven fabric of carded wool 51111130 10% 0% 5% ₹1,15,500
Cotton dhoti fabric 52081110 10% 0% 5% ₹1,15,500
Cotton saree fabric 52081120 10% 0% 5% ₹1,15,500
Cotton shirting fabric 52081130 10% 0% 5% ₹1,15,500
Cotton casement fabric 52091113 10% 0% 5% ₹1,15,500
Woven pile fabric of wool 58011000 10% 0% 5% ₹1,15,500
Cotton uncut weft pile fabric 58012100 10% 0% 5% ₹1,15,500
Woven cotton fabric 52081100 10% 0% 5% ₹1,15,500
Diamonds, unsorted (rough) 71021000 10% 0% 1.5% ₹1,11,650
Industrial diamonds, unworked or simply sawn — sorted 71022110 10% 0% 1.5% ₹1,11,650
Industrial diamonds, unworked or simply sawn — unsorted 71022120 10% 0% 1.5% ₹1,11,650
Emeralds (precious stones), unworked or simply sawn 71031031 10% 0% 0.25% ₹1,10,275
Beryl — yellow, golden, pink, red or green (precious stones), rough 71031032 10% 0% 0.25% ₹1,10,275
Chrysoberyl, including cat's-eye (precious stones), rough 71031033 10% 0% 0.25% ₹1,10,275
Welded angles, shapes and sections of steel — slotted angles 73012010 15% 7.5% 18% ₹97,350
Unwrought aluminium, not alloyed — billets 76011020 7.5% 0% 18% ₹97,350
Unwrought aluminium, not alloyed — wire bars 76011030 7.5% 0% 18% ₹97,350
Aluminium hollow bars, not alloyed — hollow sections 76041031 7.5% 0% 18% ₹97,350
Aluminium alloy hollow profiles 76042100 7.5% 0% 18% ₹97,350
Aluminium plates and sheets, not alloyed — electrolytic plates or sheets 76061110 7.5% 0% 18% ₹97,350
Aluminium alloy plates, sheets and strip, rectangular 76061200 7.5% 0% 18% ₹97,350
Aluminium circles, not alloyed 76069110 7.5% 0% 18% ₹97,350
Fuel-dispensing pumps fitted with a measuring device 84131191 7.5% 0% 18% ₹97,350
Vacuum pumps, maximum flow-rate above 5 m³/h 84141010 7.5% 0% 18% ₹97,350
Cream separators (centrifugal) 84211100 7.5% 0% 18% ₹97,350
Clothes-dryers (centrifugal) 84211200 7.5% 0% 18% ₹97,350
Bowl centrifuges 84211910 7.5% 0% 18% ₹97,350
Scales for continuous weighing of goods on conveyors 84232000 7.5% 0% 18% ₹97,350
Constant-weight scales and scales for discharging predetermined weights 84233000 7.5% 0% 18% ₹97,350
Parts of fork-lift trucks 84312010 7.5% 0% 18% ₹97,350
Parts of lifts, skip hoists and escalators 84313100 7.5% 0% 18% ₹97,350
Parts of elevators, conveyors and moving equipment 84313910 7.5% 0% 18% ₹97,350
Powered lawn mowers, 3 HP or more, with horizontal cutting plane 84331110 7.5% 0% 18% ₹97,350
Non-powered lawn mowers, cutting width 75 cm or more 84331910 7.5% 0% 18% ₹97,350
Straw and fodder balers, including pick-up balers 84334000 7.5% 0% 18% ₹97,350
Diesel generating sets, output 75 to 375 kVA 85021200 7.5% 0% 18% ₹97,350
Diesel generating sets, output 375 to 1,000 kVA 85021310 7.5% 0% 18% ₹97,350
Wooden furniture 94036000 20% 12.5% 18% ₹97,350
Outboard marine spark-ignition engines 84072100 5% 0% 18% ₹64,900
Polyamide (nylon) single yarn 55091100 5% 0% 5% ₹57,750
Polyamide multiple or cabled yarn 55091200 5% 0% 5% ₹57,750
Acrylic single yarn 55092100 5% 0% 5% ₹57,750
Cut and polished diamonds 71023900 10% 5% 1.5% ₹55,825
Unwrought aluminium, not alloyed — ingots 76011010 7.5% 3.75% 18% ₹48,675
Aluminium bars and rods, not alloyed — wire rods 76041010 7.5% 3.75% 18% ₹48,675
Aluminium (unwrought) 76011000 7.5% 3.75% 18% ₹48,675
Silver powder 71061000 10% 6% 3% ₹45,320
Silver, unwrought — grains 71069110 10% 6% 3% ₹45,320
Silver, unwrought — 99.9% purity or higher 71069120 10% 6% 3% ₹45,320
Gold (semi-manufactured) 71081300 15% 14% 3% ₹11,330
Garlic 07032000 100% 100% 5% —
Raisins 08062010 105% 105% 5% —
Coffee beans (Arabica, A grade) 09011111 100% 100% 5% —
Long pepper 09041110 30% 30% 5% —
Crude sunflower seed oil 15121110 100% 100% 5% —
Beet sugar (raw) 17011200 100% 100% 5% —
Chocolate products (bulk) 18069010 30% 30% 5% —
Instant coffee (flavoured) 21011110 30% 30% 5% —
Perfumes and eau-de-cologne 33030010 20% 20% 18% —
Computer monitors 85285200 10% 10% 18% —
Gold jewellery and articles 71131900 20% 20% 3% —
Laptops and portable computers 84713010 0% 0% 18% —
Medical devices (needles, catheters) 90183900 7.5% 7.5% 18% —
Articles of plastic 39269099 15% 15% 18% —
Smartphones 85171300 20% 20% 18% —

Illustrative on a ₹10,00,000 CIF value; your duty depends on the exact assessable value and HS line. The CEPA rate applies only with a valid Certificate of Origin. Not customs advice.

Frequently asked questions

How much is import duty from UAE to India?
There is no single rate — it depends on the product's HS code. India charges Basic Customs Duty (commonly 0–20%), a 10% Social Welfare Surcharge on the BCD, and IGST (mostly 5/12/18/28%) on the duty-inclusive value. Under the India–UAE CEPA the BCD can fall to a preferential rate — often 0% — if you hold a valid Certificate of Origin. The table above gives the real figures per verified product; use the import-duty calculator for your exact assessable value.
Which UAE imports are fully duty-free under India–UAE CEPA?
Products India scheduled for immediate tariff elimination (TEI) reach 0% preferential BCD with a valid Certificate of Origin — in the verified set that includes apparel, handbags, cosmetics, medicaments, dates and laptops (you still pay IGST, which is creditable for GST-registered importers). Many high-value lines are NOT duty-free on the import side: finished gold jewellery and several plastics are on India's exclusion list, cut diamonds and leather footwear are still mid-phase (5% and 10% in 2026), and gold bullion is capped by a Tariff-Rate Quota. Always confirm the exact 8-digit HS line.
How much can CEPA save on jewellery versus electronics?
Less than the headlines suggest. India excluded finished gold jewellery from its import concessions, so it stays at 20% MFN BCD — no saving on the UAE→India lane (the duty-free jewellery story is India's exports to the UAE, not imports). Many electronics like laptops already sit at 0% MFN, so CEPA changes nothing there either. The real import savings are on mid-tariff goods India scheduled for elimination — apparel, handbags, cosmetics — where 10–20% MFN drops toward zero. The table above ranks every verified product by actual rupee duty saved.
Is the CEPA preferential rate automatic at customs?
No. You must claim it with a valid Certificate of Origin issued through the eCoO 2.0 system (by the UAE Ministry of Economy for UAE-origin goods), proving the goods meet CEPA Rules of Origin — broadly a 40% regional value content plus the required tariff-shift. Declare the origin claim on the Bill of Entry; without a valid CoO, customs charges the standard MFN rate.
Which products are excluded from India–UAE CEPA?
India kept about 1,157 tariff lines (roughly 10%) on its exclusion list, so they get no preferential rate — a UAE-origin import pays the full MFN duty. Per the official India–UAE CEPA FAQ, the main excluded categories are jewellery (except a small gold-jewellery quota), dairy, fruits, vegetables and nuts, cereals, tea, coffee and spices, sugar, food preparations (instant coffee, sharbat, pan masala), some cosmetics and soaps, natural rubber and tyres, footwear, plastics, medical devices, most automobiles and auto components, and TVs. If your product falls in these, plan at the full MFN rate.
Does India–UAE CEPA use tariff-rate quotas (TRQ)?
Yes — India grants a few concessions only within an annual quota, beyond which the standard MFN duty applies. Gold gets a 1% duty cut within a 200-tonne quota (in-quota rate about 14%); gold jewellery gets a 5% cut within a 2.5-tonne quota (about 15% in-quota); copper is eliminated within a quota over 5 years; and polyethylene and polypropylene get a 50% reduction within an agreed quota over 7 years. The UAE offers no TRQs on its side. Source: official India–UAE CEPA FAQ (Department of Commerce).