Leather footwear (HS 64039910) under India–UAE CEPA
HS 64039910 · Footwear · Rules of Origin & preferential rate
Data last updated: · confirm product-specific rules in the CEPA schedule
- CEPA eligible
- Excluded
- Value addition (RVC)
- 40%
- Tariff-classification change
- CTH
- MFN → CEPA basic duty
- 20% → 20%
Rule of Origin (CEPA Annex 3B, primary source): Chapter 64: CTH + VA 40% (origin rule; tariff benefit subject to India's schedule)
Qualifying under the Rules of Origin
Leather footwear (HS 64039910) 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 "Chapter 64: CTH + VA 40% (origin rule; tariff benefit subject to India's schedule)". Footwear is a cautionary case: it carries a 20% MFN duty, but much of the category sits on India's CEPA exclusion list, so importers expecting relief often find no preferential rate at all. The origin rule (change of heading plus 40% value) is moot if the line gets no concession. MFN and IGST are from ICEGATE; CEPA eligibility follows the agreement — verify before filing. Because the line is excluded, customs charges the 20% 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 leather footwear 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 leather footwear?
- Per CEPA Annex 3B: Chapter 64: CTH + VA 40% (origin rule; tariff benefit subject to India's schedule). 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.