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India FTA Duty Toolkit

Ballasts for discharge lamps, conventional type (HS 85041010) under India–UAE CEPA

HS 85041010 · ELECTRICAL TRANSFORMERS · 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 7.5% 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
7.5% → 7.5%

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

Ballasts for discharge lamps, conventional type (HS 85041010) 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).". Conventional wire-wound ballasts serve fluorescent and discharge lighting, a category in structural decline as LED replaces it. The 7.5% MFN duty is unchanged by CEPA. The 18% IGST is recoverable. Ballasts require BIS certification, which is the real gate at clearance. The commercially useful point on this line is not the duty at all: India's LED transition means conventional ballast demand is shrinking and spares availability is the actual planning problem for anyone maintaining an installed base of older lighting. Because the line is excluded, customs charges the 7.5% 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 ballasts for discharge lamps, conventional type 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 ballasts for discharge lamps, conventional type?
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 7.5% MFN duty applies.