Rules of Origin for malted milk (including powder) — Dubai (UAE) to India
HS 19011010 · MALT EXTRACT · Rules of Origin & preferential rate
Data last updated: · 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
- Yes
- Value addition (RVC)
- 40%
- Tariff-classification change
- CTH Annex 3B rule set at chapter level — it covers the whole chapter, not this code alone
- MFN → CEPA basic duty
- 50% → 0%
Rule of Origin (CEPA Annex 3B, primary source): CTH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).
Qualifying under the Rules of Origin
To claim the CEPA preference on malted milk (including powder) (HS 19011010), the goods must qualify as UAE-originating. The Product-Specific Rule (Annex 3B) is "CTH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required)": the goods must undergo a change of tariff heading (CTH) AND add at least 40% regional value content — both conditions, not either/or. Read that rule for what it is: Annex 3B supplies it at chapter level, so it governs hundreds of eight-digit codes rather than this one. It is the correct rule to apply, and it is also the place to check for a more specific carve-out before committing to a claim. Malted milk food is on a five-year phase-down to zero under CEPA, and for a UAE-made product the saving against a high MFN rate is substantial. Qualification requires a change of tariff heading plus 40% regional value content, so milk-based preparations genuinely manufactured in the UAE can claim it while goods merely re-labelled or repacked there cannot — and in a category built around brand licensing, contract manufacturing arrangements are worth checking rather than assuming. IGST is a low 5%, so the basic customs duty is the main cost lever. Confirm the exact eight-digit line, as nearby dairy preparations are treated differently within the same heading. FSSAI governs admissibility: an import licence held by the importer and consignment-level food-import clearance, with labelling applied at origin rather than stickered on arrival. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 50% MFN rate instead of the preference.
Check your own figures in the Rules of Origin (RVC) qualifier. Qualifying is only half of it — the preference is claimed with a Certificate of Origin, issued in the UAE before shipment or retrospectively within 12 months.
Frequently asked questions
- Does malted milk (including powder) qualify for India–UAE CEPA?
- Yes, if it meets the Annex 3B Product-Specific Rule "CTH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTH) AND add at least 40% regional value content — both conditions are required, not either/or.
- What is the Rule of Origin for malted milk (including powder)?
- Per CEPA Annex 3B: CTH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).. 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 50% MFN duty applies.