Linear low-density polyethylene (LLDPE) (HS 39011010) under India–UAE CEPA
HS 39011010 · I. PRIMARY FORMS POLYMERS OF ETHYLENE · 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.
No CEPA benefit
This line is excluded from India's India–UAE CEPA tariff offer, so the 7.5% 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
- 7.5% → 7.5%
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
Linear low-density polyethylene (LLDPE) (HS 39011010) 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).". LLDPE is the workhorse polymer for stretch film, packaging and agricultural sheet, and India is a large net importer. The 7.5% MFN duty is unchanged by CEPA: petrochemicals are among the most heavily contested lines in India's trade negotiations, because domestic producers have invested in cracker capacity and the government has consistently declined to open polymer tariffs. The 18% IGST is recoverable as input credit. With no preference to claim, sourcing decisions here turn on freight, grade availability and any anti-dumping measure in force, not on origin. Because the line is excluded, customs charges the 7.5% 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 low-density polyethylene (lldpe) 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 low-density polyethylene (lldpe)?
- 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.