Rules of Origin for aluminium plates and sheets, not alloyed — electrolytic plates or sheets — Dubai (UAE) to India
HS 76061110 · ALUMINIUM PLATES · 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)
- 45%
- Tariff-classification change
- CTSH Annex 3B rule set at chapter level — it covers the whole chapter, not this code alone
- MFN → CEPA basic duty
- 7.5% → 0%
Rule of Origin (CEPA Annex 3B, primary source): CTSH + VA 45% (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 aluminium plates and sheets, not alloyed — electrolytic plates or sheets (HS 76061110), the goods must qualify as UAE-originating. The Product-Specific Rule (Annex 3B) is "CTSH + VA 45% (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 45% regional value content — both conditions, not either/or. Read that rule for what it is: Annex 3B supplies it at chapter level, so it governs hundreds of eight-digit codes rather than this one. It is the correct rule to apply, and it is also the place to check for a more specific carve-out before committing to a claim. Electrolytic-grade aluminium sheet feeds capacitor, electrical and specialist industrial manufacture, drawing on the UAE's large primary-aluminium base. CEPA removes the basic duty in full. The 45% value-content rule for aluminium semis — higher than the 40% used across most of the corpus — is comfortably met where the UAE both smelts and rolls, which is common for material linked to local primary production. That makes this one of the stronger origin positions in the corpus, and the diligence is documentary rather than technical: reconcile the mill certificate and origin declaration with the Certificate of Origin so the three name the same plant. Watch for anti-dumping measures on flat aluminium products, which run parallel to and are unaffected by the CEPA preference. A Quality Control Order covering aluminium products requires BIS certification of the producing mill, so confirm its status alongside the origin evidence. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 7.5% MFN rate instead of the preference.
Check your own figures in the Rules of Origin (RVC) qualifier. Qualifying is only half of it — the preference is claimed with a Certificate of Origin, issued in the UAE before shipment or retrospectively within 12 months.
Frequently asked questions
- Does aluminium plates and sheets, not alloyed — electrolytic plates or sheets qualify for India–UAE CEPA?
- Yes, if it meets the Annex 3B Product-Specific Rule "CTSH + VA 45% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTSH) AND add at least 45% regional value content — both conditions are required, not either/or.
- What is the Rule of Origin for aluminium plates and sheets, not alloyed — electrolytic plates or sheets?
- Per CEPA Annex 3B: CTSH + VA 45% (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.