Poly(vinyl chloride) binders for pigments (HS 39041010) under India–UAE CEPA
HS 39041010 · POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEF · 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
Poly(vinyl chloride) binders for pigments (HS 39041010) 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).". PVC binder grades are used in pigment dispersions, coatings and specialty formulations. The 7.5% MFN duty stands with no CEPA reduction, consistent with India's position across vinyl polymers, where domestic PVC capacity and a persistent supply deficit have made tariff policy politically sensitive in both directions. The 18% IGST is recoverable. PVC lines are also among the most frequently subject to anti-dumping measures in India, so origin screening is essential — and unlike a CEPA claim, an anti-dumping duty cannot be avoided by documentation. 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 poly(vinyl chloride) binders for pigments 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 poly(vinyl chloride) binders for pigments?
- 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.