Import duty on Compressors of a kind used in refrigerating equipment (HS 84143000) from the UAE to India
HS 84143000 · UAE to India · AIR OR VACUUM PUMPS
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 | ₹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 compressors of a kind used in refrigerating equipment (HS 84143000) 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. Refrigeration compressors go into air-conditioners, cold chains and commercial refrigeration, one of India's fastest-growing appliance and infrastructure segments. CEPA removes the 15% basic duty, a strong lever on a high-volume component. The heading-change-plus-40%-value rule is the constraint: compressors are value-dense in imported motors and machined parts, so genuine UAE content is needed to qualify. BEE energy-efficiency norms and BIS safety apply to the appliance chain independently. Confirm the origin calculation with the supplier and align it to the Certificate of Origin before relying on the preference; otherwise the 15% MFN rate stands. 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 84143000 on ICEGATE or CBIC before filing.
Import compliance & clearances
Beyond duty, importing compressors of a kind used in refrigerating equipment (HS 84143000) 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 compressors of a kind used in refrigerating equipment 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 compressors of a kind used in refrigerating equipment?
- 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 compressors of a kind used in refrigerating equipment?
- 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.