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India FTA Duty Toolkit

Steel lattice towers for transmission lines (HS 73082011) under India–UAE CEPA

HS 73082011 · STRUCTURES · 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.

CEPA eligible
Yes
Value addition (RVC)
40%
Tariff-classification change
CTSH
MFN → CEPA basic duty
15% → 0%

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

To claim the CEPA preference on steel lattice towers for transmission lines (HS 73082011), the goods must qualify as UAE-originating: the Product-Specific Rule (Annex 3B) is "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": the goods must undergo a change of tariff sub-heading (CTSH) AND add at least 40% regional value content — both conditions, not either/or. Transmission towers are fabricated steel structures central to India's grid expansion and renewable-evacuation programmes. CEPA removes the 15% basic duty — substantial on project tonnage. The 40% value-content rule applies to the fabrication, so where the angle sections were rolled and the tower galvanised and assembled decides qualification. Steel safeguard and anti-dumping measures apply independently of the preference. Because towers are procured against utility tenders with fixed prices, settle the origin and trade-remedy position at bid stage; discovering a rejected claim at clearance destroys the project margin. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 15% MFN rate instead of the preference.

Check your own figures in the Rules of Origin (RVC) qualifier.

Frequently asked questions

Does steel lattice towers for transmission lines qualify for India–UAE CEPA?
Yes, if it meets the Annex 3B Product-Specific Rule "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTSH) AND add at least 40% regional value content — both conditions are required, not either/or.
What is the Rule of Origin for steel lattice towers for transmission lines?
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 15% MFN duty applies.