Import duty on mopeds with reciprocating internal combustion engine from Dubai (UAE) to India
HS 87111010 · Dubai / UAE → India · MOTORCYCLES
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 | ₹7,00,000 | ₹0 |
| Social Welfare Surcharge | ₹70,000 | ₹0 |
| IGST | ₹7,08,000 | ₹4,00,000 |
| Total duty | ₹14,78,000 | ₹4,00,000 |
CEPA duty saving on this example: ₹10,78,000 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing mopeds with reciprocating internal combustion engine (HS 87111010) from the UAE to India attracts a 70% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Mopeds face India's protective duty on complete two-wheelers, which CEPA removes entirely for qualifying UAE-origin units — on paper one of the largest preferences in the whole schedule. In practice the rule is stricter than most of the corpus: Annex 3B sets value addition at 45% for this chapter, not the 40% that applies almost everywhere else, and it must be met alongside a change of tariff heading. The UAE has no two-wheeler manufacturing base of scale, so units routed through Dubai are almost always Asian-made and cannot qualify. Combined with 40% IGST, the stakes on a rejected claim are severe — the duty and the tax both reprice on a vehicle that has already been landed. Homologation and emission compliance gate vehicle imports independently of any tariff position and typically dominate the timeline and cost of bringing a model to market. Treat this preference as available only against genuine UAE manufacture, evidenced in detail before shipment. The preference is worth 77% of assessable value on every consignment — the 70-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 40% 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 mopeds with reciprocating internal combustion engine (HS 87111010) 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 mopeds with reciprocating internal combustion engine from the UAE to India?
- The standard MFN basic customs duty is 70%; under India–UAE CEPA the preferential rate is 0%. SWS adds 10% on the basic duty and 40% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on mopeds with reciprocating internal combustion engine?
- On a CIF value of ₹10,00,000, total duty falls from ₹14,78,000 (MFN) to ₹4,00,000 (CEPA) — about ₹10,78,000 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on mopeds with reciprocating internal combustion engine?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 70% MFN rate.