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.

Medical devices (needles, catheters) (HS 90183900) under India–UAE CEPA

HS 90183900 · Medical devices · 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.

No CEPA benefit

This line is excluded from India's India–UAE CEPA tariff offer, so the 7.5% MFN basic customs duty applies regardless of origin. The goods are normally importable — there is simply no preferential rate to claim.

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)". Needles, catheters and cannulae are high-volume consumables for Indian hospitals, and demand grows with insurance-backed procedure volumes. The CEPA cut applies, but medical devices carry a heavier regulatory load than tariff: CDSCO import licensing under the Medical Device Rules, risk-class determination, and an authorised Indian agent are all prerequisites, and clearance turns on that registration rather than on origin. Sterile single-use devices additionally need batch-level sterilisation records. Confirm the device's risk class before contracting, because the licence pathway and timeline differ sharply between Class A and Class C, and a CEPA claim cannot substitute for the registration. 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.