What is the import duty on castors with mountings of base metal from the UAE to India?

The standard MFN basic customs duty is 15%; 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 castors with mountings of base metal?

On a CIF value of ₹10,00,000, total duty falls from ₹3,74,700 (MFN) to ₹1,80,000 (CEPA) — about ₹1,94,700 saved per shipment, scaling with consignment value.

What do I need to claim the CEPA rate on castors with mountings of base metal?

A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 15% MFN rate.

Import duty on Castors with mountings of base metal (HS 83022000) from the UAE to India

HS 83022000 · UAE to India · BASE METAL MOUNTINGS

Data last updated: 10 August 2026 · 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

Component	Standard (MFN)	CEPA
Basic customs duty	₹1,50,000	₹0
Social Welfare Surcharge	₹15,000	₹0
IGST	₹2,09,700	₹1,80,000
Total duty	₹3,74,700	₹1,80,000

CEPA duty saving on this example: ₹1,94,700 . Run your own numbers in the import-duty estimator.

What drives the rate

Importing castors with mountings of base metal (HS 83022000) from the UAE to India attracts a standard MFN basic customs duty of 15%. Under the India–UAE CEPA the preferential basic customs duty is 0%. On a sample assessable value of ₹10,00,000, total duty falls from ₹3,74,700 at the MFN rate to ₹1,80,000 with CEPA — a saving of ₹1,94,700 per shipment. Castors go into furniture, trolleys, hospital equipment, warehouse racking and industrial handling, a broad high-volume component line. CEPA removes the 15% basic duty. The 40% regional-value-content rule applies to the wheel-and-bracket assembly, and imported wheels assembled onto brackets in the UAE may not reach the threshold. Load-rating claims matter commercially and are verified by the buyer independently of customs. Confirm the manufacturing location with the supplier, keep load-test and origin documentation together, and file the Certificate of Origin per consignment. Social Welfare Surcharge adds 10% on the basic duty and 18% IGST applies on top — though IGST is recoverable as input tax credit, so the lasting benefit is the basic-duty saving. Always confirm the live rate for HS 83022000 on ICEGATE or CBIC before filing.

Import compliance & clearances

Beyond duty, importing castors with mountings of base metal (HS 83022000) 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 castors with mountings of base metal from the UAE to India?: The standard MFN basic customs duty is 15%; 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 castors with mountings of base metal?: On a CIF value of ₹10,00,000, total duty falls from ₹3,74,700 (MFN) to ₹1,80,000 (CEPA) — about ₹1,94,700 saved per shipment, scaling with consignment value.
What do I need to claim the CEPA rate on castors with mountings of base metal?: A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 15% MFN rate.