Does leather footwear qualify for India–UAE CEPA?

Yes, if it meets the Annex 3B Product-Specific Rule "Chapter 64: CTH + VA 40% (origin rule; tariff benefit subject to India's schedule)": it must BOTH change tariff classification (CTH) AND add at least 40% regional value content — both conditions are required, not either/or.

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.

Leather footwear (HS 64039910) under India–UAE CEPA

HS 64039910 · Footwear · 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): 40%
Tariff-classification change: CTH
MFN → CEPA basic duty: 20% → 10%

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

To claim the CEPA preference on leather footwear (HS 64039910), the goods must qualify as UAE-originating: the Product-Specific Rule (Annex 3B) is "Chapter 64: CTH + VA 40% (origin rule; tariff benefit subject to India's schedule)": the goods must undergo a change of tariff heading (CTH) AND add at least 40% regional value content — both conditions, not either/or. Leather footwear is mid-phase under CEPA, not duty-free yet. India placed it on a Tariff Elimination Phased track: the 20% MFN duty steps down annually and sits at 10% in 2026 (year 5 of the agreement), reaching 0% by year 7. A UAE-origin consignment with a valid Certificate of Origin pays 10% BCD today — a real 10-point saving over MFN, but importers who assume free entry will mis-price. Qualification needs a change of tariff heading plus 40% value addition. MFN and IGST are from ICEGATE; the 10% preferential is the year-5 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 20% MFN rate instead of the preference.

Check your own figures in the Rules of Origin (RVC) qualifier.

Frequently asked questions

Does leather footwear qualify for India–UAE CEPA?: Yes, if it meets the Annex 3B Product-Specific Rule "Chapter 64: CTH + VA 40% (origin rule; tariff benefit subject to India's schedule)": it must BOTH change tariff classification (CTH) AND add at least 40% regional value content — both conditions are required, not either/or.
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.