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.