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India FTA Duty Toolkit

Isopropyl alcohol (IPA) (HS 29051220) under India–UAE CEPA

HS 29051220 · ACYCLIC ALCOHOLS AND THEIR HALOGENATED · 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
7.5% → 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 isopropyl alcohol (ipa) (HS 29051220), 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. Isopropyl alcohol is one of India's highest-volume imported solvents, used in pharmaceuticals, electronics cleaning, disinfectants and coatings — demand that stepped up permanently after 2020. CEPA removes the 7.5% MFN duty. Gulf producers supply significant volume and generally satisfy the 40% regional-value-content rule where synthesis is genuinely local. Note that IPA has attracted anti-dumping attention in India from various origins; a live measure runs alongside CEPA and is not waived by the preference. Screen the origin, secure PESO compliance for flammable storage, and file the Certificate of Origin. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 7.5% MFN rate instead of the preference.

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

Frequently asked questions

Does isopropyl alcohol (ipa) 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 isopropyl alcohol (ipa)?
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 7.5% MFN duty applies.