Does aluminium (unwrought) qualify for India–UAE CEPA?

Yes, if it meets the Annex 3B Product-Specific Rule "Chapter 76: CTSH + VA 45% (note: 45%, higher than the usual 40%)": 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 (unwrought)?

Per CEPA Annex 3B: Chapter 76: CTSH + VA 45% (note: 45%, higher than the usual 40%). 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.

Aluminium (unwrought) (HS 76011000) under India–UAE CEPA

HS 76011000 · Metals · Rules of Origin & preferential rate

Data last updated: 14 June 2026 · 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
MFN → CEPA basic duty: 7.5% → 3.75%

Rule of Origin (CEPA Annex 3B, primary source): Chapter 76: CTSH + VA 45% (note: 45%, higher than the usual 40%)

Qualifying under the Rules of Origin

To claim the CEPA preference on aluminium (unwrought) (HS 76011000), the goods must qualify as UAE-originating: the Product-Specific Rule (Annex 3B) is "Chapter 76: CTSH + VA 45% (note: 45%, higher than the usual 40%)": the goods must undergo a change of tariff sub-heading (CTSH) AND add at least 45% regional value content — both conditions, not either/or. Unwrought aluminium is mid-phase under CEPA, not yet duty-free. Ingots — the dominant import form (HS 76011010) — are on a 10-year Tariff Elimination Phased track: the 7.5% MFN duty steps down and sits at 3.75% in 2026 (year 5), reaching 0% by year 10. Faster-phasing forms (billets, wire-bars, other unwrought) already reach 0%, so the exact 8-digit code matters. The origin bar is unusually high: Chapter 76 needs a sub-heading change plus 45% value addition, not the typical 40%. MFN and IGST are from ICEGATE; the 3.75% preferential is the year-5 ingot rate in CEPA Annex 2A (Schedule of India). 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.

Frequently asked questions

Does aluminium (unwrought) qualify for India–UAE CEPA?: Yes, if it meets the Annex 3B Product-Specific Rule "Chapter 76: CTSH + VA 45% (note: 45%, higher than the usual 40%)": 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 (unwrought)?: Per CEPA Annex 3B: Chapter 76: CTSH + VA 45% (note: 45%, higher than the usual 40%). 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.