Import duty on corrugated paper cartons, boxes and cases from Dubai (UAE) to India
HS 48191010 · Dubai / UAE → India · CARTONS
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 | ₹1,00,000 | ₹0 |
| Social Welfare Surcharge | ₹10,000 | ₹0 |
| IGST | ₹1,99,800 | ₹1,80,000 |
| Total duty | ₹3,09,800 | ₹1,80,000 |
CEPA duty saving on this example: ₹1,29,800 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing corrugated paper cartons, boxes and cases (HS 48191010) from the UAE to India attracts a 10% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Corrugated boxes are the workhorse of Indian packaging, consumed by e-commerce, FMCG, agriculture and manufacturing. CEPA removes the 10% basic duty. Corrugated conversion adds real value, so the 40% regional-value-content rule is more attainable here than for many categories — provided the UAE converts rather than trans-ships finished boxes, and the distinction is visible in the plant's own production records. Freight is the dominant cost for empty cartons, which limits long-haul economics and makes duty secondary in most sourcing decisions; a container of flat-packed boxes carries far more freight than duty. Where import does make sense — usually for a specification the local trade cannot match, or to serve a plant near a port — the origin documentation is straightforward: confirm the converting plant location and keep the conversion records with the declaration. The simplicity of the evidence is itself a reason to claim rather than skip it. 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 11% of assessable value on every consignment — the 10-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 corrugated paper cartons, boxes and cases (HS 48191010) 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 corrugated paper cartons, boxes and cases from the UAE to India?
- The standard MFN basic customs duty is 10%; 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 corrugated paper cartons, boxes and cases?
- On a CIF value of ₹10,00,000, total duty falls from ₹3,09,800 (MFN) to ₹1,80,000 (CEPA) — about ₹1,29,800 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on corrugated paper cartons, boxes and cases?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 10% MFN rate.