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India FTA Duty Toolkit

Insecticides in packings exceeding 300 g but not exceeding 7.5 kg (HS 38086200) under India–UAE CEPA

HS 38086200 · INSECTICIDES · 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
10% → 5%

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 insecticides in packings exceeding 300 g but not exceeding 7.5 kg (HS 38086200), 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. Mid-size insecticide packs supply agricultural dealers and professional pest-control operators across India. Like the smaller pack size, this line offers a 5% preferential basic duty against 10% MFN, stepping down further as the schedule advances. CIB&RC registration under the Insecticides Act governs admissibility absolutely — no duty position substitutes for it. The 40% regional-value-content rule distinguishes genuine UAE formulation from repacking of imported technical material. Confirm registration, formulation origin and the current-year preferential rate before committing to landed cost. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 10% MFN rate instead of the preference.

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

Frequently asked questions

Does insecticides in packings exceeding 300 g but not exceeding 7.5 kg 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 insecticides in packings exceeding 300 g but not exceeding 7.5 kg?
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.