HS 72 — iron-steel · India → UAE CBAM

India-side rates, destination tariff stack, applicable FTA preferences, and the documentation pack for this trade lane.

HS ChapterHS 72
DestinationUAE
FTAIndia Uae Cepa
MFN band0-5%
CBAMiron-steel

Tariff stack

MFN tariff band0-5%
Applicable FTAIndia Uae Cepa
FTA preference availableYES
Rules of originCTC + RVC; refer to FTA RoO chapter for HS-specific test
Destination blocsGCC, BRICS

Top global exporters

FY24 leadersChina (~$85B), Eu (~$75B), Japan (~$32B)
India positionTop-10 globally for HS 72; refer to UN Comtrade for current rank

India incentive stack

RoDTEP rate1.5% on FOB
Drawback rate2%
Top sub-lines
Combined intensity~5% of FOB after RoDTEP + DBK + GST refund + IES

CBAM exposure

CBAM scopeiron-steel
Default emission factor1.59
Definitive periodFrom 2026-01-01 — quarterly filings via CBAM portal
Reduction leversUse actual-emissions data, not default factor; secure low-carbon process; renewable PPA

Documentation pack

Required docsCommercial Invoice · Packing List · Bill of Lading · Certificate of Origin · Insurance Certificate · Customs Declaration · Manifest · Booking Confirmation
India-side filingsICEGATE Shipping Bill · RoDTEP claim · DBK claim · GST refund (LUT)
Destination filingsUae import declaration · duty payment · VAT/GST equivalent

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