Import duty on propylene copolymers from Dubai (UAE) to India
HS 39023000 · Dubai / UAE → India · POLYMERS OF PROPYLENE OR OF OTHER OLEFINS
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 70,000 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 propylene copolymers (HS 39023000) 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 70,000 MT, and 7.5% beyond it. Propylene copolymers offer better impact strength than homopolymer grades and are specified for automotive components, appliances and rigid packaging. CEPA treats them as a quota line: 3.75% basic customs duty on the first 70,000 MT a year, 7.5% thereafter, in line with the rest of the polymer chapter's capped concessions. Converters qualify a copolymer grade through moulding trials, so switching origin to chase duty is rarely practical even when a preference exists — and here it is volume-limited too, which makes it a poor basis for a sourcing change. The 18% IGST is creditable. Grade continuity stays the decisive variable. Two further points. The quota is national and year-wise rather than allocated per importer, so whether a consignment lands inside it depends on what the market has already drawn that year. And the preference still requires origin separately: a sub-heading change plus 40% value addition, met by genuine UAE polymerisation and not by compounding imported resin to a 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 propylene copolymers (HS 39023000) 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 propylene copolymers 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 70,000 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 propylene copolymers?
- 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 propylene copolymers?
- 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.