Import duty on Air-conditioning machines for motor vehicles — for buses (HS 84152010) from the UAE to India
HS 84152010 · UAE to 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
| 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.
What drives the rate
Importing air-conditioning machines for motor vehicles — for buses (HS 84152010) from the UAE to India attracts a standard MFN basic customs duty of 20%. Under the India–UAE CEPA the preferential basic customs duty is 10%. On a sample assessable value of ₹10,00,000, total duty falls from ₹4,39,600 at the MFN rate to ₹3,09,800 with CEPA — a saving of ₹1,29,800 per shipment. Bus air-conditioning systems ride India's expanding public-transport and coach fleets, a steady commercial-vehicle line. This sub-heading is only part-way down its CEPA path: the preferential basic duty is 10%, halved from the 20% MFN rate but not yet zero, stepping down in later years. The 40% value-content rule governs origin, and complete AC units are component-heavy, so a UAE origin claim needs genuine assembly and sourcing. Refrigerant-handling and BEE norms apply separately. Model the partial-preference saving against compliance cost, and confirm the current-year CEPA rate on the schedule before filing. 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 84152010 on ICEGATE or CBIC before filing.
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 ↗
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.