Import duty on folding cartons, boxes and cases of non-corrugated paper from Dubai (UAE) to India
HS 48192020 · 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 folding cartons, boxes and cases of non-corrugated paper (HS 48192020) from the UAE to India attracts a 10% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Folding cartons package pharmaceuticals, cosmetics, food and consumer goods, where print quality and structural precision matter — a premium segment of Indian packaging. CEPA removes the 10% basic duty. The 40% regional-value-content rule considers the printing and converting operation as well as the board origin, and converting is genuinely value-adding here: die-cutting, printing and gluing a carton is more than a finishing step, so a UAE printer using imported board can qualify where a simple repacker could not. Document the value split carefully rather than assuming it either way. Pharmaceutical cartons carry serialisation and print-accuracy obligations imposed by the customer and by the buyer's own regulator, and those records identify the printing site — the same fact the origin claim rests on. Keep the print-approval and origin records together when filing the Certificate of Origin. For food-contact cartons, the buyer's migration and food-safety documentation is a separate requirement that customs does not check and the customer certainly will. 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 folding cartons, boxes and cases of non-corrugated paper (HS 48192020) 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 folding cartons, boxes and cases of non-corrugated paper 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 folding cartons, boxes and cases of non-corrugated paper?
- 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 folding cartons, boxes and cases of non-corrugated paper?
- 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.