Import duty on wooden furniture from Dubai (UAE) to India
HS 94036000 · Dubai / UAE → India · Furniture
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 94036000 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 wooden furniture (HS 94036000) from the UAE to India attracts a 20% MFN basic customs duty, and the India–UAE CEPA preferential rate is 12.5%. Wooden furniture gets a partial CEPA cut rather than full elimination, and the distinction is the whole point of this line: India scheduled it as Tariff Reduction, so the duty steps down annually to a floor of 12.5% and stops there. It never reaches zero, which means a supply contract signed on the assumption that furniture goes duty-free under CEPA is built on a misreading. A UAE-origin piece with a valid Certificate of Origin pays 12.5% basic duty, a 7.5-point saving against the MFN rate — real, but permanent rather than improving. Qualification still requires a change of tariff heading plus 40% regional value content, both limbs, and furniture assembled in the UAE from imported panels and components is exactly the case where the value limb is tested. Confirm where the panels were made and the piece was assembled and finished, and keep that evidence with the origin declaration rather than producing it in response to a query. 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 wooden furniture (HS 94036000) 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 wooden 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 wooden 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 wooden 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.