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India FTA Duty Toolkit

Import duty on Safety seat belts for motor vehicles (HS 87082100) from the UAE to India

HS 87082100 · UAE to 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

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.

What drives the rate

Importing safety seat belts for motor vehicles (HS 87082100) from the UAE to India attracts a standard MFN basic customs duty of 15%. Under the India–UAE CEPA the preferential basic customs duty is 5%. On a sample assessable value of ₹10,00,000, total duty falls from ₹3,74,700 at the MFN rate to ₹2,44,900 with CEPA — a saving of ₹1,29,800 per shipment. 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-CEPA-path at a 5% preferential basic duty, cut from 15% MFN and easing further. Beyond tariff, seat belts carry mandatory AIS safety-standard certification that gates clearance independently. The 45% value-content rule tests where webbing, retractors and buckles are actually made, so a UAE origin claim needs genuine assembly. Reconcile the origin declaration with the Certificate of Origin and confirm the current preferential rate on the schedule. 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 87082100 on ICEGATE or CBIC before filing.

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 ↗

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.