Does self-adhesive plastic tape in rolls, width not exceeding 20 cm 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.

Self-adhesive plastic tape in rolls, width not exceeding 20 cm (HS 39191000) under India–UAE CEPA

HS 39191000 · SELF-ADHESIVE PLATES · 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

Self-adhesive plastic tape in rolls, width not exceeding 20 cm (HS 39191000) 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).". Self-adhesive tape in narrow rolls covers packaging tape, masking, electrical and specialty industrial tapes — a high-volume consumable across Indian manufacturing and logistics. The 10% MFN duty stands with no CEPA reduction, protecting a substantial domestic converting industry that operates on thin margins. The 18% IGST is recoverable. Because tape is bulky relative to value, freight and duty together usually make long-haul import uncompetitive against local conversion, except for specialty grades not made in India. 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 self-adhesive plastic tape in rolls, width not exceeding 20 cm 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 self-adhesive plastic tape in rolls, width not exceeding 20 cm?: 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.