Import duty on waterproof rubber footwear with protective metal toe-cap from Dubai (UAE) to India
HS 64011010 · Dubai / UAE → India · WATERPROOF FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBB
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 20% 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 | ₹2,00,000 | ₹2,00,000 |
| Social Welfare Surcharge | ₹20,000 | ₹20,000 |
| IGST | ₹2,19,600 | ₹2,19,600 |
| Total duty | ₹4,39,600 | ₹4,39,600 |
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 waterproof rubber footwear with protective metal toe-cap (HS 64011010) from the UAE to India attracts a 20% MFN basic customs duty, and CEPA does not reduce it — this line is excluded from India's tariff offer, so the 20% MFN rate applies whatever the origin. Safety gumboots with metal toe-caps serve construction, mining, chemical plants and agriculture. The 20% MFN duty is held with no CEPA reduction — footwear is a flagship protected sector in India, employment-intensive and targeted for domestic manufacturing growth — and Annex 2A puts that beyond argument by carrying EXC in all ten year columns. There is no staircase to wait out. The 18% IGST is recoverable, so the basic duty is the whole lasting cost. What actually determines whether an import programme is feasible is BIS: footwear falls under a quality-control order, the overseas manufacturer must itself hold a licence under the BIS Conformity Assessment Scheme, and the goods must be marked accordingly before clearance. That is a plant-level obligation on the supplier, not a document the importer can produce, which is why it defeats smaller overseas vendors. At 20% with no preference and a certified-plant requirement, domestic sourcing is usually the pragmatic route, and a Certificate of Origin on this line is effort spent for nothing. 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 waterproof rubber footwear with protective metal toe-cap (HS 64011010) 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 ↗
- BIS Mandatory BIS certification before clearance under the applicable Quality Control Order — the overseas manufacturer must hold a licence under the BIS Conformity Assessment Scheme and mark the goods accordingly. 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 waterproof rubber footwear with protective metal toe-cap from the UAE to India?
- The basic customs duty is 20%. 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 waterproof rubber footwear with protective metal toe-cap?
- 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 waterproof rubber footwear with protective metal toe-cap?
- 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.