Import duty on articles of plastic from Dubai (UAE) to India
HS 39269099 · Dubai / UAE → India · Plastics
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.
No CEPA benefit
This line is excluded from India's India–UAE CEPA tariff offer, so the 15% MFN basic customs duty applies regardless of origin. The goods are normally importable — there is simply no preferential rate to claim.
Duty breakdown on a ₹10,00,000 shipment
Enter your own value to recalculate the table below.
| Component | Standard (MFN) | CEPA |
|---|---|---|
| Basic customs duty | ₹1,50,000 | ₹1,50,000 |
| Social Welfare Surcharge | ₹15,000 | ₹15,000 |
| IGST | ₹2,09,700 | ₹2,09,700 |
| Total duty | ₹3,74,700 | ₹3,74,700 |
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 articles of plastic (HS 39269099) from the UAE to India attracts a 15% MFN basic customs duty, and CEPA does not reduce it — this line is excluded from India's tariff offer, so the 15% MFN rate applies whatever the origin. This plastics line is on India's CEPA exclusion list — Annex 2A marks it EXC in all ten year columns, so a UAE-origin import pays the full MFN duty regardless of a Certificate of Origin and no phase-down is pending. The Rules-of-Origin test is moot when no concession exists. This is the classic Chapter 39 trap: some plastic sub-headings get zero duty, others are excluded outright, and several more sit inside tariff-rate quotas with two different rates — the polyethylene and PVC lines in this corpus are quota-bound rather than free or excluded. The eight-digit code decides which of those three regimes applies, and a supplier describing goods as 'plastic articles' says nothing about it. Settle the classification before agreeing a landed price, because all three outcomes are represented within a few digits of each other. There is no basic-duty gap to claim on this line at current rates, so a Certificate of Origin buys nothing here today; it is worth re-checking when either the MFN rate or the CEPA schedule moves. 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, but the basic duty here is a real, unrecoverable cost. Confirm the live rate on ICEGATE before filing; ₹10,00,000 is only the worked example above.
Import compliance & clearances
Beyond duty, importing articles of plastic (HS 39269099) 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 articles of plastic from the UAE to India?
- The basic customs duty is 15%. This line is largely excluded from India–UAE CEPA, so no preferential rate applies. SWS adds 10% on the basic duty and 18% IGST applies on top.
- How much can CEPA save on articles of plastic?
- At current rates there is no basic-duty saving on this line under CEPA, so the landed duty is the same as the MFN route.
- What do I need to claim the CEPA rate on articles of plastic?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 15% MFN rate.