Does linear alkylbenzene sulphonic acid (labsa) and its salts qualify for India–UAE CEPA?

No — this line is currently excluded from India's CEPA tariff offer, so the preferential rate does not apply regardless of origin.

What proof is needed at import?

A preferential Certificate of Origin filed through eCoO 2.0, presented at customs before clearance. Without it, the 10% MFN duty applies.

Linear alkylbenzene sulphonic acid (LABSA) and its salts (HS 34023100) under India–UAE CEPA

HS 34023100 · ORGANIC SURFACE-ACTIVE AGENTS · Rules of Origin & preferential rate

Data last updated: 20 August 2026 · MFN duty & IGST verified against ICEGATE (Indian Customs EDI). Rules of Origin per CEPA Annex 3B. Verify your exact HS line before filing.

No CEPA benefit

This line is excluded from India's India–UAE CEPA tariff offer, so the 10% MFN basic customs duty applies regardless of origin. The goods are normally importable — there is simply no preferential rate to claim.

CEPA eligible: Excluded
Value addition (RVC): 40%
Tariff-classification change: CTSH
MFN → CEPA basic duty: 10% → 10%

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

Linear alkylbenzene sulphonic acid (LABSA) and its salts (HS 34023100) is currently excluded from India's India–UAE CEPA tariff offer, so no preferential rate applies regardless of origin. For reference, the Product-Specific Rule for this line is "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).". LABSA is the primary anionic surfactant in detergent manufacture and one of the highest-volume specialty chemicals consumed in India. The 10% MFN duty is unchanged by CEPA. The 18% IGST is recoverable. India has substantial domestic LAB and LABSA capacity, which explains the tariff position. LABSA is corrosive and highly viscous, requiring lined tanks and heated handling — logistics considerations that usually outweigh duty in the landed-cost calculation for anyone evaluating an import route. Because the line is excluded, customs charges the 10% MFN rate. Confirm eligibility against India's CEPA tariff schedule before assuming any benefit.

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

Frequently asked questions

Does linear alkylbenzene sulphonic acid (labsa) and its salts qualify for India–UAE CEPA?: No — this line is currently excluded from India's CEPA tariff offer, so the preferential rate does not apply regardless of origin.
What is the Rule of Origin for linear alkylbenzene sulphonic acid (labsa) and its salts?: 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 10% MFN duty applies.