Cosmetics and beauty preparations (HS 33049990) under India–UAE CEPA
HS 33049990 · Chemicals · Rules of Origin & preferential rate
Data last updated: · confirm product-specific rules in the CEPA schedule
- CEPA eligible
- Yes
- Value addition (RVC)
- 40%
- Tariff-classification change
- CTSH
- MFN → CEPA basic duty
- 20% → 0%
Rule of Origin (CEPA Annex 3B, primary source): Chapter 33: CTSH + VA 40%
Qualifying under the Rules of Origin
To claim the CEPA preference on cosmetics and beauty preparations (HS 33049990), the goods must qualify as UAE-originating: the Product-Specific Rule (Annex 3B) is "Chapter 33: CTSH + VA 40%": the goods must undergo a change of tariff sub-heading (CTSH) AND add at least 40% regional value content — both conditions, not either/or. Cosmetics carry a high 20% MFN duty that CEPA removes entirely, but with many imported fragrance and active inputs, clearing the sub-heading change plus 40% value-addition test is the real qualification hurdle. MFN and IGST are from ICEGATE; the CEPA preferential rate follows the agreement — verify before filing. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 20% MFN rate instead of the preference.
Check your own figures in the Rules of Origin (RVC) qualifier.
Frequently asked questions
- Does cosmetics and beauty preparations qualify for India–UAE CEPA?
- Yes, if it meets the Annex 3B Product-Specific Rule "Chapter 33: CTSH + VA 40%": 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 cosmetics and beauty preparations?
- Per CEPA Annex 3B: Chapter 33: CTSH + VA 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 20% MFN duty applies.