Import duty on stemware drinking glasses of lead crystal from Dubai (UAE) to India
HS 70132200 · Dubai / UAE → India · GLASSWARE OF A KIND USED FOR TABLE
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 | ₹2,19,600 | ₹1,80,000 |
| Total duty | ₹4,39,600 | ₹1,80,000 |
CEPA duty saving on this example: ₹2,59,600 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing stemware drinking glasses of lead crystal (HS 70132200) from the UAE to India attracts a 20% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Lead-crystal stemware is a luxury retail line, and CEPA takes the basic duty to zero, with 18% IGST. Two things matter more than the tariff here. First, classification: the split between stemware and other drinking glasses, and between lead crystal and ordinary glass, rests on the presence of a stem and on lead-oxide content — both measurable, so a supplier specification sheet should accompany the entry rather than follow a query. Second, valuation: branded crystal is priced far above generic glassware and declared values are routinely compared against brand price lists, with 18% IGST sitting on the duty-inclusive value, so an upward revision costs more than the duty ever did. Lead migration limits under food-contact rules apply to drinking vessels, and decorative-only pieces should be declared as such. 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 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 stemware drinking glasses of lead crystal (HS 70132200) 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 stemware drinking glasses of lead crystal 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 18% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on stemware drinking glasses of lead crystal?
- On a CIF value of ₹10,00,000, total duty falls from ₹4,39,600 (MFN) to ₹1,80,000 (CEPA) — about ₹2,59,600 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on stemware drinking glasses of lead crystal?
- 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.