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India FTA Duty Toolkit

Import duty on tufted mats and matting of wool from Dubai (UAE) to India

HS 57031020 · Dubai / UAE → India · CARPETS AND OTHER TEXTILE FLOOR COVERINGS

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 ₹2,00,000 ₹0
Social Welfare Surcharge ₹20,000 ₹0
IGST ₹61,000 ₹50,000
Total duty ₹2,81,000 ₹50,000

CEPA duty saving on this example: ₹2,31,000 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.

What drives the rate

Importing tufted mats and matting of wool (HS 57031020) from the UAE to India attracts a 20% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Tufted wool mats and matting attract the same basic customs duty as full carpets and are equally taken to zero by CEPA. India splits mats and matting onto their own eight-digit line, and because the rate is identical the split matters mainly for the Certificate of Origin and for trade statistics — but a certificate naming the wrong line still fails, so the distinction is worth getting right even where no money rides on it. IGST is 5%. Origin is a change of tariff heading plus 40% value addition, which UAE tufting from imported yarn generally satisfies through the Chapter 51 to Chapter 57 shift. Small floor coverings sold as mats but constructed as knotted rugs belong under heading 5701, not here. 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 22% of assessable value on every consignment — the 20-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 5% 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 tufted mats and matting of wool (HS 57031020) 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 tufted mats and matting of wool from the UAE to India?
The standard MFN basic customs duty is 20%; under India–UAE CEPA the preferential rate is 0%. SWS adds 10% on the basic duty and 5% IGST applies on the CIF + BCD + SWS base.
How much can CEPA save on tufted mats and matting of wool?
On a CIF value of ₹10,00,000, total duty falls from ₹2,81,000 (MFN) to ₹50,000 (CEPA) — about ₹2,31,000 saved per shipment, scaling with consignment value.
What do I need to claim the CEPA rate on tufted mats and matting of wool?
A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 20% MFN rate.