Import duty on unwrought aluminium, not alloyed — ingots from Dubai (UAE) to India
HS 76011010 · Dubai / UAE → India · UNWROUGHT ALUMINIUM
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 | ₹75,000 | ₹37,500 |
| Social Welfare Surcharge | ₹7,500 | ₹3,750 |
| IGST | ₹1,94,850 | ₹1,87,425 |
| Total duty | ₹2,77,350 | ₹2,28,675 |
CEPA duty saving on this example: ₹48,675 . 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 76011010 the modality is TEP over 10 years, reaching zero in 2031.
| Year | 2022 | 2023 | 2024 | 2025 | 2026now | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|
| CEPA BCD | 6.75% | 6% | 5.25% | 4.5% | 3.75% | 3% | 2.25% | 1.5% | 0.75% | 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 unwrought aluminium, not alloyed — ingots (HS 76011010) from the UAE to India attracts a 7.5% MFN basic customs duty, and the India–UAE CEPA preferential rate is 3.75%. The UAE is one of the world's largest primary-aluminium producers, and ingots are the corridor's flagship metal export to India's foundries and rolling mills. This line sits mid-schedule: the preferential rate is a reduction that eases further in later years rather than a settled figure, so confirm the current-year rate before pricing a contract that spans a schedule step. Origin is rarely the problem — UAE-smelted primary metal clears the sub-heading change plus the 45% value-addition threshold comfortably, and 45% is higher than the 40% applying across most of the corpus, so it is worth noting that this line meets the stricter test rather than the ordinary one. The diligence is documentary: match the smelter's cast certificate and origin declaration to the Certificate of Origin, and confirm the producing plant's BIS status under the aluminium Quality Control Order. The rate is on a published staircase, not a fixed number: Annex 2A takes this line from 6.75% in 2022 to zero in 2031 — TEP over 10 years — with 3.75% the rate for 2026. A supply contract signed across that boundary is worth pricing against the later rate. The preference is worth 4.13% of assessable value on every consignment — the 3.75-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 unwrought aluminium, not alloyed — ingots (HS 76011010) 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 Aluminium and aluminium alloy products are covered by a Quality Control Order requiring BIS certification of the producing plant before import clearance. 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 unwrought aluminium, not alloyed — ingots from the UAE to India?
- The standard MFN basic customs duty is 7.5%; under India–UAE CEPA the preferential rate is 3.75%. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on unwrought aluminium, not alloyed — ingots?
- On a CIF value of ₹10,00,000, total duty falls from ₹2,77,350 (MFN) to ₹2,28,675 (CEPA) — about ₹48,675 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on unwrought aluminium, not alloyed — ingots?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 7.5% MFN rate.