Does articles of plastic 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 articles of plastic?

Per CEPA Annex 3B: Chapter 39: 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 15% MFN duty applies.

Articles of plastic (HS 39269099) under India–UAE CEPA

HS 39269099 · Plastics · 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: Excluded
Value addition (RVC): 40%
Tariff-classification change: CTSH
MFN → CEPA basic duty: 15% → 15%

Rule of Origin (CEPA Annex 3B, primary source): Chapter 39: CTSH + VA 40%

Qualifying under the Rules of Origin

Articles of plastic (HS 39269099) 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 39: CTSH + VA 40%". This plastics line is on India's CEPA exclusion list — there is no preferential rate. 'Other articles of plastic' (HS 39269099) is marked EXC in India's tariff schedule, so a UAE-origin import pays the full 15% MFN BCD regardless of a Certificate of Origin. The Rules-of-Origin test (sub-heading change plus 40% value addition) is moot when no concession exists. This is the classic Chapter 39 trap: some plastic sub-headings get zero duty, others are excluded, and the exact 8-digit code decides which. MFN and IGST are from ICEGATE; the exclusion is per CEPA Annex 2A (Schedule of India). Because the line is excluded, customs charges the 15% 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 articles of plastic 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 articles of plastic?: Per CEPA Annex 3B: Chapter 39: 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 15% MFN duty applies.