Import duty on high-density polyethylene (hdpe), specific gravity 0.94 or more from Dubai (UAE) to India
HS 39012000 · Dubai / UAE → India · I. PRIMARY FORMS POLYMERS OF ETHYLENE
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.
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 2,22,000 MT imported this year — 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
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 high-density polyethylene (hdpe), specific gravity 0.94 or more (HS 39012000) 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 2,22,000 MT, and 7.5% beyond it. HDPE goes into pipes, blow-moulded containers, caps and woven sacks — high-volume Indian conversion sectors. Under CEPA this line carries its own tariff-rate quota, the largest in the polyethylene group: 3.75% basic customs duty on the first 222,000 MT a year, 7.5% above it, and unlike the LLDPE and LDPE lines the volume is not shared with another code. Pipe-grade HDPE also faces BIS certification for potable-water and gas use, which gates the application regardless of duty. The 18% IGST is recoverable. Treat the quota as a window that closes once national volume is drawn, and screen anti-dumping notifications by origin. One further point specific to this line: its quota is not shared with another code, unlike the LLDPE and LDPE lines that draw on one volume between three. That makes the allocation question simpler here, though the volume is still national and year-wise rather than reserved per importer, so the rate a consignment actually pays depends on how much the market has already drawn. 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 high-density polyethylene (hdpe), specific gravity 0.94 or more (HS 39012000) 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 ↗
- BIS Mandatory BIS certification before clearance under the applicable Quality Control Order — the overseas manufacturer must hold a licence under the BIS Conformity Assessment Scheme and mark the goods accordingly. 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-density polyethylene (hdpe), specific gravity 0.94 or more 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 2,22,000 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 high-density polyethylene (hdpe), specific gravity 0.94 or more?
- 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 high-density polyethylene (hdpe), specific gravity 0.94 or more?
- 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.