Does smartphones 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 smartphones?

Per CEPA Annex 3B: Chapter 85: CTH + VA 40% (origin rule; electronics largely excluded from India's 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 20% MFN duty applies.

Smartphones (HS 85171300) under India–UAE CEPA

HS 85171300 · Electronics (PLI) · 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 20% 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: CTH
MFN → CEPA basic duty: 20% → 20%

Rule of Origin (CEPA Annex 3B, primary source): Chapter 85: CTH + VA 40% (origin rule; electronics largely excluded from India's offer)

Qualifying under the Rules of Origin

Smartphones (HS 85171300) 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 85: CTH + VA 40% (origin rule; electronics largely excluded from India's offer)". Smartphones sit under India's Production-Linked Incentive policy and are excluded from CEPA, so the full 20% MFN duty applies — the agreement deliberately protects domestic assembly, which now supplies most of the handsets sold in India and has turned the country into a net exporter. Importers of finished handsets therefore get no origin-based relief, and the practical route to competitive landed cost is local assembly rather than tariff engineering. Handsets also require BIS registration under the Compulsory Registration Order and WPC equipment-type approval for the radio module, both of which gate clearance independently of duty and usually set the launch timeline. Because the line is excluded, customs charges the 20% 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 smartphones 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 smartphones?: Per CEPA Annex 3B: Chapter 85: CTH + VA 40% (origin rule; electronics largely excluded from India's 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 20% MFN duty applies.