Articles of plastic (HS 39269099) under India–UAE CEPA
HS 39269099 · Plastics · Rules of Origin & preferential rate
Data last updated: · confirm product-specific rules in the CEPA schedule
- CEPA eligible
- Yes
- Value addition (RVC)
- 40%
- Tariff-classification change
- CTSH
- MFN → CEPA basic duty
- 15% → 0%
Rule of Origin (CEPA Annex 3B, primary source): Chapter 39: CTSH + VA 40%
Qualifying under the Rules of Origin
To claim the CEPA preference on articles of plastic (HS 39269099), the goods must qualify as UAE-originating: the Product-Specific Rule (Annex 3B) is "Chapter 39: CTSH + VA 40%": the goods must undergo a change of tariff sub-heading (CTSH) AND add at least 40% regional value content — both conditions, not either/or. Plastics are a trap-laden category: many lines get CEPA's zero rate, but several specific plastic sub-headings are carved out, so the exact 8-digit HS code decides whether a benefit exists at all. Where it applies, origin needs a sub-heading change plus 40% value addition. MFN and IGST are from ICEGATE; the CEPA preferential rate follows the agreement — verify before filing. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 15% MFN rate instead of the preference.
Check your own figures in the Rules of Origin (RVC) qualifier.
Frequently asked questions
- Does articles of plastic qualify for India–UAE CEPA?
- Yes, if it meets the Annex 3B Product-Specific Rule "Chapter 39: CTSH + VA 40%": it must BOTH change tariff classification (CTSH) AND add at least 40% regional value content — both conditions are required, not either/or.
- 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.