Does waterproof rubber footwear covering the ankle but not the knee 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 20% MFN duty applies.

Waterproof rubber footwear covering the ankle but not the knee (HS 64019210) under India–UAE CEPA

HS 64019210 · WATERPROOF FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBB · 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 20% 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: CTH
MFN → CEPA basic duty: 20% → 20%

Rule of Origin (CEPA Annex 3B, primary source): CTH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).

Qualifying under the Rules of Origin

Waterproof rubber footwear covering the ankle but not the knee (HS 64019210) 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 "CTH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).". Ankle-height waterproof rubber footwear covers work boots and general-purpose protective wear. The 20% MFN duty applies with no CEPA benefit, consistent across the footwear chapter. The 18% IGST is creditable. BIS certification applies to footwear under India's quality-control orders, and compliance lead time typically exceeds any duty consideration in launch planning. The absence of a preference here is deliberate policy rather than oversight: footwear tariffs were explicitly protected in India's CEPA offer. Because the line is excluded, customs charges the 20% 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 waterproof rubber footwear covering the ankle but not the knee 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 waterproof rubber footwear covering the ankle but not the knee?: Per CEPA Annex 3B: CTH + 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 20% MFN duty applies.