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India FTA Duty Toolkit

Polypropylene (HS 39021000) under India–UAE CEPA

HS 39021000 · POLYMERS OF PROPYLENE OR OF OTHER OLEFINS · 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

Polypropylene (HS 39021000) 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).". Polypropylene is India's largest-volume imported polymer, feeding woven sacks, non-wovens, automotive parts and packaging. The 7.5% MFN duty is unchanged by CEPA. This is one of the clearest cases where the agreement deliberately stops short: polypropylene capacity is a strategic domestic investment, and a zero preferential rate from a Gulf producer would undercut it directly. The 18% IGST is creditable. Sourcing therefore competes on price and grade rather than origin, and anti-dumping screening by supplier country is the more consequential check. 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 polypropylene 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 polypropylene?
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.