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India FTA Duty Toolkit

Argon (HS 28042100) under India–UAE CEPA

HS 28042100 · HYDROGEN · Rules of Origin & preferential rate

Data last updated: · MFN duty & IGST verified against ICEGATE (Indian Customs EDI). Rules of Origin per CEPA Annex 3B. Verify your exact HS line before filing.

CEPA eligible
Yes
Value addition (RVC)
40%
Tariff-classification change
CTSH
MFN → CEPA basic duty
5% → 0%

Rule of Origin (CEPA Annex 3B, primary source): CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).

Qualifying under the Rules of Origin

To claim the CEPA preference on argon (HS 28042100), the goods must qualify as UAE-originating: the Product-Specific Rule (Annex 3B) is "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": the goods must undergo a change of tariff sub-heading (CTSH) AND add at least 40% regional value content — both conditions, not either/or. Argon is essential shielding gas for welding, plus semiconductor, metallurgy and lighting applications, with Indian demand tracking industrial output. CEPA removes the 5% basic duty. Air-separation plants in the UAE produce argon from local atmosphere, so the 40% value-content rule is met straightforwardly. As with all industrial gases, cylinder and cryogenic-vessel logistics, PESO licensing and cylinder-ownership arrangements dominate the commercial picture. Duty is a minor line in the landed cost, but for merchant-gas importers running regular volumes the preference is still worth documenting properly. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 5% MFN rate instead of the preference.

Check your own figures in the Rules of Origin (RVC) qualifier.

Frequently asked questions

Does argon qualify for India–UAE CEPA?
Yes, if it meets the Annex 3B Product-Specific Rule "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTSH) AND add at least 40% regional value content — both conditions are required, not either/or.
What is the Rule of Origin for argon?
Per CEPA Annex 3B: CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).. RVC% = [(FOB − value of non-originating materials) / FOB] × 100 (FOB basis).
What proof is needed at import?
A preferential Certificate of Origin filed through eCoO 2.0, presented at customs before clearance. Without it, the 5% MFN duty applies.