Import duty on steel furniture, other than office furniture from Dubai (UAE) to India
HS 94032010 · Dubai / UAE → India · OTHER FURNITURE AND PARTS THEREOF
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 | ₹2,00,000 | ₹1,25,000 |
| Social Welfare Surcharge | ₹20,000 | ₹12,500 |
| IGST | ₹2,19,600 | ₹2,04,750 |
| Total duty | ₹4,39,600 | ₹3,42,250 |
CEPA duty saving on this example: ₹97,350 . 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 94032010 the modality is TR, bottoming out at 12.5% in 2026.
| Year | 2022 | 2023 | 2024 | 2025 | 2026now | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|
| CEPA BCD | 22.5% | 20% | 17.5% | 15% | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% |
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 steel furniture, other than office furniture (HS 94032010) from the UAE to India attracts a 20% MFN basic customs duty, and the India–UAE CEPA preferential rate is 12.5%. Other steel furniture — shelving, racks, hospital and domestic metal furniture — gets a partial reduction under CEPA rather than elimination: the rate steps down to a floor and holds there, so it never reaches zero on the current schedule. IGST is 18%. Origin is a change of heading with 40% value addition. The classification line against office furniture is drawn by intended use, and mixed consignments of shelving sold to both offices and warehouses are a recurring reassessment point — describe the goods by design characteristics rather than by customer, since the customer can change and the design cannot. Knocked-down furniture shipped flat is still classified as furniture, so importing components separately to change the rate rarely survives scrutiny and invites a broader look at the entry. The rate is on a published staircase: Annex 2A takes this line from 22.5% in 2022 down to 12.5% in 2026 — TR — and stops there rather than reaching zero, with 12.5% the rate for 2026. The preference is worth 8.25% of assessable value on every consignment — the 7.5-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 steel furniture, other than office furniture (HS 94032010) 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 steel furniture, other than office furniture from the UAE to India?
- The standard MFN basic customs duty is 20%; under India–UAE CEPA the preferential rate is 12.5%. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on steel furniture, other than office furniture?
- On a CIF value of ₹10,00,000, total duty falls from ₹4,39,600 (MFN) to ₹3,42,250 (CEPA) — about ₹97,350 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on steel furniture, other than office furniture?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 20% MFN rate.