Import duty on safety seat belts for motor vehicles from Dubai (UAE) to India
HS 87082100 · Dubai / UAE → India · PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS
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 | ₹1,50,000 | ₹50,000 |
| Social Welfare Surcharge | ₹15,000 | ₹5,000 |
| IGST | ₹2,09,700 | ₹1,89,900 |
| Total duty | ₹3,74,700 | ₹2,44,900 |
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 87082100 the modality is TEP over 7 years, reaching zero in 2028.
| Year | 2022 | 2023 | 2024 | 2025 | 2026now | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|
| CEPA BCD | 14% | 12.5% | 10% | 7.5% | 5% | 2.5% | 0% | 0% | 0% | 0% |
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 safety seat belts for motor vehicles (HS 87082100) from the UAE to India attracts a 15% MFN basic customs duty, and the India–UAE CEPA preferential rate is 5%. Seat belts are a safety-critical, high-volume automotive component for both OEM lines and the replacement market, and India's vehicle output sustains strong demand. The line is mid-schedule, so the preferential rate is a reduction that eases further each year — check the current-year figure rather than carrying one forward. The value-addition threshold here is 45%, not the 40% applying across most of the corpus, and it tests where webbing, retractors and buckles are actually made, so a calculation built for the ordinary rule can clear that bar and still fail this one. Beyond tariff, seat belts carry mandatory automotive safety-standard certification under the motor-vehicle rules, which gates clearance independently of any duty position. Reconcile the origin declaration with the Certificate of Origin and confirm the certification is model-specific. The rate is on a published staircase, not a fixed number: Annex 2A takes this line from 14% in 2022 to zero in 2028 — TEP over 7 years — with 5% the rate for 2026. A supply contract signed across that boundary is worth pricing against the later rate. 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 safety seat belts for motor vehicles (HS 87082100) 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 ↗
- MoRTH / CMVR Type approval under CMVR and the applicable AIS standard from a notified agency such as ARAI or ICAT for safety-critical automotive components. 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 safety seat belts for motor vehicles from the UAE to India?
- The standard MFN basic customs duty is 15%; under India–UAE CEPA the preferential rate is 5%. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on safety seat belts for motor vehicles?
- On a CIF value of ₹10,00,000, total duty falls from ₹3,74,700 (MFN) to ₹2,44,900 (CEPA) — about ₹1,29,800 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on safety seat belts for motor vehicles?
- 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.