Import duty on leather vanity and toilet cases from Dubai (UAE) to India
HS 42021120 · Dubai / UAE → India · TRUNKS
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.
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 | ₹0 |
| Social Welfare Surcharge | ₹15,000 | ₹0 |
| IGST | ₹2,09,700 | ₹1,80,000 |
| Total duty | ₹3,74,700 | ₹1,80,000 |
CEPA duty saving on this example: ₹1,94,700 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing leather vanity and toilet cases (HS 42021120) from the UAE to India attracts a 15% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Leather toilet-bags and vanity cases are scheduled for full tariff elimination under CEPA — the basic customs duty falls to zero with a valid Certificate of Origin, a meaningful saving on higher-value leather goods. IGST at 18% still applies on the assessable value. The Rules-of-Origin test is the Chapter 42 tariff-shift plus 40% regional value content, so both the leather's origin and where the case was cut and assembled matter — stitching imported leather in the UAE is precisely the case the value limb exists to test. Heading 4202 splits on outer-surface material, so a case surfaced in leather sits on a different line from one surfaced in plastic sheeting or textile, and an invoice description rarely settles which applies. Confirm the exact eight-digit line before claiming, and compare against the handbag and briefcase lines. India's schedule (Annex 2A, modality TEI) took this line to zero in the agreement's first year, 2022, so the preference is fully phased in and nothing further changes. The preference is worth 16.5% of assessable value on every consignment — the 15-point basic-duty gap plus the 10% Social Welfare Surcharge that rides on it — so it scales with shipment size rather than with effort, and the Certificate of Origin costs the same either way. 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 leather vanity and toilet cases (HS 42021120) 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 leather vanity and toilet cases from the UAE to India?
- The standard MFN basic customs duty is 15%; under India–UAE CEPA the preferential rate is 0%. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on leather vanity and toilet cases?
- On a CIF value of ₹10,00,000, total duty falls from ₹3,74,700 (MFN) to ₹1,80,000 (CEPA) — about ₹1,94,700 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on leather vanity and toilet cases?
- 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.