What is the import duty on low-density polyethylene (ldpe) from the UAE to India?

The standard MFN basic customs duty is 7.5%. India–UAE CEPA gives this line a tariff-rate quota rather than an open rate: 3.75% on the first 67,500 MT, and 7.5% beyond it. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.

How much can CEPA save on low-density polyethylene (ldpe)?

Outside the quota there is no basic-duty saving — the landed duty matches the MFN route. Inside it the rate falls to 3.75%, so the saving depends entirely on securing an allocation.

What do I need to claim the CEPA rate on low-density polyethylene (ldpe)?

A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 7.5% MFN rate.

Import duty on low-density polyethylene (ldpe) from Dubai (UAE) to India

HS 39011020 · Dubai / UAE → India · I. PRIMARY FORMS POLYMERS OF ETHYLENE

Data last updated: 13 September 2026 · 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.

CEPA benefit is quota-limited

The India–UAE CEPA concession on this line is a tariff-rate quota, not an open rate: 3.75% basic customs duty applies on the first 67,500 MT imported this year — a volume shared across HS 39011010, 39011020, 39011090 — and imports beyond it pay the 7.5% rate shown below. Annex 2A modality: "TR of 50% in 5 years with specified year-wise TRQs" (Annex 2A-82); Year 5 of the schedule is calendar 2026. source ↗

Duty breakdown on a ₹10,00,000 shipment

Your shipment value (assessable / CIF, ₹)

Enter your own value to recalculate the table below.

Component	Standard (MFN)	CEPA
Basic customs duty	₹75,000	₹75,000
Social Welfare Surcharge	₹7,500	₹7,500
IGST	₹1,94,850	₹1,94,850
Total duty	₹2,77,350	₹2,77,350

CEPA duty saving on this example: ₹0 (no basic-duty benefit at these rates). Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.

What drives the rate

Importing low-density polyethylene (ldpe) (HS 39011020) from the UAE to India attracts a 7.5% MFN basic customs duty, and India–UAE CEPA reduces it only inside a tariff-rate quota — 3.75% on the first 67,500 MT, and 7.5% beyond it. LDPE serves film, coating and moulding applications across Indian packaging and agriculture. Its CEPA treatment is a tariff-rate quota rather than a rate cut: 3.75% basic customs duty on the first 67,500 MT imported this year, 7.5% beyond it, and that quota is shared with LLDPE (39011010) and 39011090 — three codes drawing on one volume, so an allocation is not implied by the tariff line alone. India kept polymer tariffs largely off the concession table to protect cracker economics, and the quota is the compromise. The 18% IGST is creditable. Anti-dumping screening by origin still moves landed cost more than the preference does. Two further points. The quota is national and year-wise rather than allocated per importer, so whether a consignment lands inside it depends on how much of the year's volume the market has already drawn. And origin is tested separately from the quota: a sub-heading change plus 40% value addition, met by genuine UAE polymerisation and not by compounding imported resin to grade. Inside the quota the preference is worth 4.13% of assessable value — the 3.75-point basic-duty gap plus the 10% surcharge that rides on it — and nothing at all outside it, which is what makes the allocation, not the paperwork, the binding constraint here. Social Welfare Surcharge adds 10% on the basic duty, not on the goods, and IGST of 18% then applies to the CIF + BCD + SWS total — IGST is recoverable as input tax credit, so the durable benefit is the basic duty alone. Confirm the live rate on ICEGATE before filing; ₹10,00,000 is only the worked example above.

Import compliance & clearances

Beyond duty, importing low-density polyethylene (ldpe) (HS 39011020) 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 low-density polyethylene (ldpe) from the UAE to India?: The standard MFN basic customs duty is 7.5%. India–UAE CEPA gives this line a tariff-rate quota rather than an open rate: 3.75% on the first 67,500 MT, and 7.5% beyond it. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.
How much can CEPA save on low-density polyethylene (ldpe)?: Outside the quota there is no basic-duty saving — the landed duty matches the MFN route. Inside it the rate falls to 3.75%, so the saving depends entirely on securing an allocation.
What do I need to claim the CEPA rate on low-density polyethylene (ldpe)?: A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 7.5% MFN rate.