Import duty on Split air-conditioners, two tonnes and above (with reversing valve) (HS 84158110) from the UAE to India
HS 84158110 · 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 split air-conditioners, two tonnes and above (with reversing valve) (HS 84158110) 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. Large split air-conditioners serve commercial premises and larger homes, a high-volume consumer-durables line as Indian cooling demand climbs. Like the vehicle-AC line, this one is mid-glide-path: the CEPA basic duty is 10%, down from 20% MFN, not yet zero. BEE star-rating and BIS certification are mandatory and frequently gate clearance more tightly than tariff. The 40% value-content rule is hard to meet on assembly of imported compressors and coils. Weigh the partial saving against certification lead time, verify the current CEPA rate, and file the Certificate of Origin to claim even the reduced rate. 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 84158110 on ICEGATE or CBIC before filing.
Import compliance & clearances
Beyond duty, importing split air-conditioners, two tonnes and above (with reversing valve) (HS 84158110) 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 split air-conditioners, two tonnes and above (with reversing valve) 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 split air-conditioners, two tonnes and above (with reversing valve)?
- 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 split air-conditioners, two tonnes and above (with reversing valve)?
- 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.