Import duty on high-value ball point pens (us$100 and above cif per unit) from Dubai (UAE) to India
HS 96081011 · Dubai / UAE → India · BALL POINT PENS
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 | ₹1,00,000 | ₹0 |
| Social Welfare Surcharge | ₹10,000 | ₹0 |
| IGST | ₹1,99,800 | ₹1,80,000 |
| Total duty | ₹3,09,800 | ₹1,80,000 |
CEPA duty saving on this example: ₹1,29,800 . 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 96081011 the modality is TEP over 5 years, reaching zero in 2026.
| Year | 2022 | 2023 | 2024 | 2025 | 2026now | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|
| CEPA BCD | 8% | 6% | 4% | 2% | 0% | 0% | 0% | 0% | 0% | 0% |
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 high-value ball point pens (us$100 and above cif per unit) (HS 96081011) from the UAE to India attracts a 10% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. This code exists purely as a value split: ball point pens at or above US$100 CIF per unit take it, cheaper pens do not. CEPA removes the basic duty, with 18% IGST. Because the classification depends on declared value, this is the pen line most exposed to valuation scrutiny — an entry near the threshold invites comparison against brand price lists, and undervaluing to stay below it does not save duty, it simply moves the goods into a different sub-heading and raises a question about the rest of the entry. Origin is a sub-heading change plus 40% value addition; assembling imported refills and barrels in the UAE rarely meets the value test on a pen whose price sits in the brand rather than the components. The rate is on a published staircase, not a fixed number: Annex 2A takes this line from 8% in 2022 to zero in 2026 — TEP over 5 years — with 0% the rate for 2026. A supply contract signed across that boundary is worth pricing against the later rate. The preference is worth 11% of assessable value on every consignment — the 10-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 high-value ball point pens (us$100 and above cif per unit) (HS 96081011) 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 high-value ball point pens (us$100 and above cif per unit) from the UAE to India?
- The standard MFN basic customs duty is 10%; under India–UAE CEPA the preferential rate is 0%. SWS adds 10% on the basic duty and 18% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on high-value ball point pens (us$100 and above cif per unit)?
- On a CIF value of ₹10,00,000, total duty falls from ₹3,09,800 (MFN) to ₹1,80,000 (CEPA) — about ₹1,29,800 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on high-value ball point pens (us$100 and above cif per unit)?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 10% MFN rate.