Import duty on Medical devices (needles, catheters) (HS 90183900) from the UAE to India

HS 90183900 · UAE to India · Medical devices

Data last updated: 13 June 2026 · MFN & IGST from ICEGATE; CEPA rate per agreement — verify before filing

Duty breakdown on a ₹10,00,000 shipment

CEPA duty saving on this example: ₹0 (no basic-duty benefit at these rates). Run your own numbers in the import-duty estimator.

What drives the rate

Importing medical devices (needles, catheters) (HS 90183900) from the UAE to India attracts a standard MFN basic customs duty of 7.5%. This line is currently excluded from CEPA, so the preferential rate stays at the 7.5% MFN level. On a sample assessable value of ₹10,00,000, total duty is ₹2,77,350 and CEPA adds no basic-duty saving at these rates. Medical devices are widely excluded from CEPA, so the 7.5% MFN duty generally still applies — a common surprise for importers who assume an FTA covers all healthcare goods. MFN and IGST are from ICEGATE; CEPA eligibility follows the agreement — verify before filing. 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 90183900 on ICEGATE or CBIC before filing.

Frequently asked questions

What is the import duty on medical devices (needles, catheters) from the UAE to India?

The basic customs duty is 7.5%. This line is largely excluded from India–UAE CEPA, so no preferential rate applies. SWS adds 10% on the basic duty and 18% IGST applies on top.

How much can CEPA save on medical devices (needles, catheters)?

At current rates there is no basic-duty saving on this line under CEPA, so the landed duty is the same as the MFN route.

What do I need to claim the CEPA rate on medical devices (needles, catheters)?

A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 7.5% MFN rate.