Import duty on suspension-grade pvc resin from Dubai (UAE) to India
HS 39041020 · Dubai / UAE → India · POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEF
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: 5% basic customs duty applies within the annual quota — a volume shared across HS 39041010, 39041020, 39041090, 39042100 — and imports beyond it pay the 7.5% rate shown below. Annex 2A modality: "TR (Year-wise TRQ)" (Annex 2A-83); Year 5 of the schedule is calendar 2026. Annex 2A names the quota but states no volume for it. 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 suspension-grade pvc resin (HS 39041020) 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 — 5% within the annual quota, and 7.5% beyond it. Suspension-grade PVC is the dominant resin form for pipes, profiles, sheets and cables, and India runs a large structural deficit in it. CEPA cuts the duty to 5% inside a year-wise tariff-rate quota shared with three other vinyl codes (39041010, 39041090 and 39042100), against 7.5% outside it; Annex 2A names the quota but not its volume, so the allocation has to be confirmed with DGFT rather than read off the schedule. Suspension PVC is also among the most anti-dumping-exposed lines in the Indian tariff, and those duties sit on top of the basic duty. The 18% IGST is creditable. Two further points. Because Annex 2A names this vinyl group's quota without publishing a volume, an importer cannot size the opportunity or judge how much remains — the allocation has to come from DGFT rather than the schedule. And origin is a separate test from the quota: a sub-heading change plus 40% value addition, which UAE polymerisation meets and drumming or blending imported resin does not. Inside the quota the preference is worth 2.75% of assessable value — the 2.5-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 suspension-grade pvc resin (HS 39041020) 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 suspension-grade pvc resin 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: 5% within the annual quota, 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 suspension-grade pvc resin?
- Outside the quota there is no basic-duty saving — the landed duty matches the MFN route. Inside it the rate falls to 5%, so the saving depends entirely on securing an allocation.
- What do I need to claim the CEPA rate on suspension-grade pvc resin?
- 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.