Import duty on air-conditioning machines for motor vehicles — for buses from Dubai (UAE) to India
HS 84152010 · Dubai / UAE → India · AIR CONDITIONING MACHINES
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 | ₹2,00,000 | ₹1,00,000 |
| Social Welfare Surcharge | ₹20,000 | ₹10,000 |
| IGST | ₹2,19,600 | ₹1,99,800 |
| Total duty | ₹4,39,600 | ₹3,09,800 |
CEPA duty saving on this example: ₹1,29,800 . 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 84152010 the modality is TR, bottoming out at 10% in 2026.
| Year | 2022 | 2023 | 2024 | 2025 | 2026now | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|
| CEPA BCD | 18% | 16% | 14% | 12% | 10% | 10% | 10% | 10% | 10% | 10% |
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 air-conditioning machines for motor vehicles — for buses (HS 84152010) from the UAE to India attracts a 20% MFN basic customs duty, and the India–UAE CEPA preferential rate is 10%. Bus air-conditioning systems ride India's expanding public-transport and coach fleets, a steady commercial-vehicle line. This sub-heading is a Tariff Reduction that stops at a floor rather than an elimination: the preferential duty steps down and then holds, so it never reaches zero and a contract priced on eventual duty-free entry is built on a misreading. The 40% value-content rule governs origin, and complete AC units are component-heavy — compressor, condenser and blower assemblies bought in — so a UAE origin claim needs genuine assembly and local sourcing rather than final integration. Refrigerant-handling obligations and BEE requirements apply separately from the tariff. Model the partial-preference saving against the compliance cost before committing, and confirm the current-year rate on the schedule rather than carrying forward an older figure. The rate is on a published staircase: Annex 2A takes this line from 18% in 2022 down to 10% in 2026 — TR — and stops there rather than reaching zero, with 10% the rate for 2026. The preference is worth 11% of assessable value on every consignment — the 10-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 air-conditioning machines for motor vehicles — for buses (HS 84152010) 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 ↗
- BEE Mandatory BEE star-rating label and model registration before the appliance may be sold in India; applies regardless of the duty route claimed. 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 air-conditioning machines for motor vehicles — for buses from the UAE to India?
- The standard MFN basic customs duty is 20%; under India–UAE CEPA the preferential rate is 10%. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on air-conditioning machines for motor vehicles — for buses?
- On a CIF value of ₹10,00,000, total duty falls from ₹4,39,600 (MFN) to ₹3,09,800 (CEPA) — about ₹1,29,800 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on air-conditioning machines for motor vehicles — for buses?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 20% MFN rate.