Import duty on ski-boots, cross-country ski footwear and snowboard boots, with leather uppers from Dubai (UAE) to India
HS 64031200 · Dubai / UAE → India · FOOTWEAR WITH OUTER SOLES OF RUBBER
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 | ₹1,00,000 |
| Social Welfare Surcharge | ₹20,000 | ₹10,000 |
| IGST | ₹2,19,600 | ₹1,99,800 |
| Total duty | ₹4,39,600 | ₹3,09,800 |
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.
How this duty changes, year by year
India's schedule of tariff concessions (CEPA Annex 2A) sets a preferential rate for each of ten years, not one permanent figure. For HS 64031200 the modality is TEP over 7 years, reaching zero in 2028.
| Year | 2022 | 2023 | 2024 | 2025 | 2026now | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|
| CEPA BCD | 30% | 25% | 20% | 15% | 10% | 5% | 0% | 0% | 0% | 0% |
Rates as published in India's schedule; the agreement entered into force on 1 May 2022, so Year 1 is 2022. CEPA Annex 2A
What drives the rate
Importing ski-boots, cross-country ski footwear and snowboard boots, with leather uppers (HS 64031200) from the UAE to India attracts a 20% MFN basic customs duty, and the India–UAE CEPA preferential rate is 10%. Ski and snowboard boots with leather uppers are one of the few footwear lines India agreed to phase down under CEPA rather than exclude, which makes them genuinely unusual in a chapter otherwise held at MFN. The duty steps down annually toward zero rather than halting at a floor. Compare that with the waterproof and sports footwear codes nearby, which India kept excluded in all ten year columns — same chapter, opposite treatment, and the eight-digit code is what decides. Origin is a change of heading plus 40% value addition. The practical caution is provenance: the UAE distributes European winter-sports equipment rather than making it, so re-exported boots cannot claim the preference however the invoice is drawn, and a Dubai supplier address proves nothing about where the boot was lasted. The rate is on a published staircase, not a fixed number: Annex 2A takes this line from 30% in 2022 to zero in 2028 — TEP over 7 years — with 10% the rate for 2026. A supply contract signed across that boundary is worth pricing against the later rate. 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 ski-boots, cross-country ski footwear and snowboard boots, with leather uppers (HS 64031200) 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 ski-boots, cross-country ski footwear and snowboard boots, with leather uppers from the UAE to India?
- The standard MFN basic customs duty is 20%; under India–UAE CEPA the preferential rate is 10%. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on ski-boots, cross-country ski footwear and snowboard boots, with leather uppers?
- On a CIF value of ₹10,00,000, total duty falls from ₹4,39,600 (MFN) to ₹3,09,800 (CEPA) — about ₹1,29,800 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on ski-boots, cross-country ski footwear and snowboard boots, with leather uppers?
- 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.