Import duty on aluminium plates and sheets, not alloyed — electrolytic plates or sheets from Dubai (UAE) to India
HS 76061110 · Dubai / UAE → India · ALUMINIUM PLATES
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 | ₹0 |
| Social Welfare Surcharge | ₹7,500 | ₹0 |
| IGST | ₹1,94,850 | ₹1,80,000 |
| Total duty | ₹2,77,350 | ₹1,80,000 |
CEPA duty saving on this example: ₹97,350 . 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 76061110 the modality is TEP over 5 years, reaching zero in 2026.
| Year | 2022 | 2023 | 2024 | 2025 | 2026now | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|
| CEPA BCD | 6% | 4.5% | 3% | 1.5% | 0% | 0% | 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 aluminium plates and sheets, not alloyed — electrolytic plates or sheets (HS 76061110) from the UAE to India attracts a 7.5% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Electrolytic-grade aluminium sheet feeds capacitor, electrical and specialist industrial manufacture, drawing on the UAE's large primary-aluminium base. CEPA removes the basic duty in full. The 45% value-content rule for aluminium semis — higher than the 40% used across most of the corpus — is comfortably met where the UAE both smelts and rolls, which is common for material linked to local primary production. That makes this one of the stronger origin positions in the corpus, and the diligence is documentary rather than technical: reconcile the mill certificate and origin declaration with the Certificate of Origin so the three name the same plant. Watch for anti-dumping measures on flat aluminium products, which run parallel to and are unaffected by the CEPA preference. A Quality Control Order covering aluminium products requires BIS certification of the producing mill, so confirm its status alongside the origin evidence. The rate is on a published staircase, not a fixed number: Annex 2A takes this line from 6% in 2022 to zero in 2026 — TEP over 5 years — with 0% the rate for 2026. A supply contract signed across that boundary is worth pricing against the later rate. The preference is worth 8.25% of assessable value on every consignment — the 7.5-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 aluminium plates and sheets, not alloyed — electrolytic plates or sheets (HS 76061110) 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 aluminium plates and sheets, not alloyed — electrolytic plates or sheets from the UAE to India?
- The standard MFN basic customs duty is 7.5%; 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 aluminium plates and sheets, not alloyed — electrolytic plates or sheets?
- On a CIF value of ₹10,00,000, total duty falls from ₹2,77,350 (MFN) to ₹1,80,000 (CEPA) — about ₹97,350 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on aluminium plates and sheets, not alloyed — electrolytic plates or sheets?
- 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.