Import duty on fuse gear (fuse bases, carriers and holders) from Dubai (UAE) to India
HS 85361050 · Dubai / UAE → India · ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING ELECTR
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 | ₹1,00,000 | ₹0 |
| Social Welfare Surcharge | ₹10,000 | ₹0 |
| IGST | ₹1,99,800 | ₹1,80,000 |
| Total duty | ₹3,09,800 | ₹1,80,000 |
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.
What drives the rate
Importing fuse gear (fuse bases, carriers and holders) (HS 85361050) from the UAE to India attracts a 10% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Fuse gear — bases, carriers and holders — accompanies the fuse trade into panel building and electrical contracting. CEPA removes the basic duty. The 40% regional-value-content rule applies to the moulded and metal assembly, and genuine UAE manufacture is required; regional distribution is not origin, however long the stock has been held. Because fuse gear typically ships alongside fuses and switchgear on mixed invoices, the practical risk is a blanket CEPA claim across items with different origin status — one non-qualifying line puts the rest at risk. Split the claim by line and support each with the manufacturer's declaration before filing the Certificate of Origin. BIS registration under the Compulsory Registration Order applies to the electrical items in the same consignment, and it binds the factory, not the importer. India's schedule (Annex 2A, modality TEI) took this line to zero in the agreement's first year, 2022, so the preference is fully phased in and nothing further changes. 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 fuse gear (fuse bases, carriers and holders) (HS 85361050) 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 ↗
- BIS Most electrical goods are notified under the Compulsory Registration Order — the manufacturer must be registered with BIS and the product marked before it can be imported. 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 fuse gear (fuse bases, carriers and holders) from the UAE to India?
- The standard MFN basic customs duty is 10%; 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 fuse gear (fuse bases, carriers and holders)?
- On a CIF value of ₹10,00,000, total duty falls from ₹3,09,800 (MFN) to ₹1,80,000 (CEPA) — about ₹1,29,800 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on fuse gear (fuse bases, carriers and holders)?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 10% MFN rate.