Other waterproof rubber footwear (HS 64019910) under India–UAE CEPA
HS 64019910 · WATERPROOF FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBB · 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 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
Other waterproof rubber footwear (HS 64019910) 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).". This residual line captures waterproof rubber footwear not covered by the ankle or toe-cap sub-headings, including low-cut styles and specialised protective designs. The 20% MFN duty stands with no CEPA reduction. The 18% IGST is recoverable. Footwear quality-control orders bring mandatory BIS certification with plant-level inspection, which is a substantial barrier for smaller overseas suppliers. Importers should confirm the sub-heading precisely, since footwear classification by construction and coverage height is a recurring source of assessment disputes. 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 other waterproof rubber footwear 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 other waterproof rubber footwear?
- 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.