Import duty on Outboard marine spark-ignition engines (HS 84072100) from the UAE to India
HS 84072100 · UAE to India · SPARK-IGNITION RECIPROCATING OR ROTARY INTERNAL COMBUST
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
| Component | Standard (MFN) | CEPA |
|---|---|---|
| Basic customs duty | ₹50,000 | ₹0 |
| Social Welfare Surcharge | ₹5,000 | ₹0 |
| IGST | ₹1,89,900 | ₹1,80,000 |
| Total duty | ₹2,44,900 | ₹1,80,000 |
CEPA duty saving on this example: ₹64,900 . Run your own numbers in the import-duty estimator.
What drives the rate
Importing outboard marine spark-ignition engines (HS 84072100) from the UAE to India attracts a standard MFN basic customs duty of 5%. 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 ₹2,44,900 at the MFN rate to ₹1,80,000 with CEPA — a saving of ₹64,900 per shipment. Outboard motors power fishing craft, patrol boats and leisure vessels, and coastal Indian demand plus the UAE's marine trade make this an active line. The basic duty is already a low 5%, but CEPA removes it, and on high-value multi-cylinder units the saving is worthwhile. The 40% regional-value-content rule applies, and outboards are engine-value-heavy, so genuine UAE content must be shown. Marine safety and emission approvals may also apply. Confirm origin documentation from the maker and file the Certificate of Origin — the low MFN rate is not so low that the preference is worth forfeiting on paperwork. 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 84072100 on ICEGATE or CBIC before filing.
Import compliance & clearances
Beyond duty, importing outboard marine spark-ignition engines (HS 84072100) 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 outboard marine spark-ignition engines from the UAE to India?
- The standard MFN basic customs duty is 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 outboard marine spark-ignition engines?
- On a CIF value of ₹10,00,000, total duty falls from ₹2,44,900 (MFN) to ₹1,80,000 (CEPA) — about ₹64,900 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on outboard marine spark-ignition engines?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 5% MFN rate.