Medical devices (needles, catheters) (HS 90183900) under India–UAE CEPA
HS 90183900 · Medical devices · 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
- CTSH
- MFN → CEPA basic duty
- 7.5% → 7.5%
Rule of Origin (CEPA Annex 3B, primary source): Chapter 90: CTSH + VA 40% (origin rule; many devices excluded from India's tariff offer)
Qualifying under the Rules of Origin
Medical devices (needles, catheters) (HS 90183900) 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 90: CTSH + VA 40% (origin rule; many devices excluded from India's tariff offer)". Medical devices are widely excluded from CEPA, so the 7.5% MFN duty generally still applies — a common surprise for importers who assume an FTA covers all healthcare goods. MFN and IGST are from ICEGATE; CEPA eligibility follows the agreement — verify before filing. 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 medical devices (needles, catheters) 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 medical devices (needles, catheters)?
- Per CEPA Annex 3B: Chapter 90: CTSH + VA 40% (origin rule; many devices excluded from India's tariff offer). 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.