Rules of Origin for potassium hydroxide (caustic potash) — Dubai (UAE) to India
HS 28152000 · SODIUM HYDROXIDE · 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
- CTSH Annex 3B rule set at chapter level — it covers the whole chapter, not this code alone
- MFN → CEPA basic duty
- 7.5% → 0%
Rule of Origin (CEPA Annex 3B, primary source): CTSH + 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 potassium hydroxide (caustic potash) (HS 28152000), the goods must qualify as UAE-originating. The Product-Specific Rule (Annex 3B) is "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required)": the goods must undergo a change of tariff sub-heading (CTSH) 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. Caustic potash is used in soaps, fertilisers, potassium chemicals, food processing and battery electrolytes, with steady Indian industrial demand. CEPA removes the 7.5% basic duty. UAE chlor-alkali production satisfies the 40% regional-value-content rule where the material is genuinely made locally rather than repackaged — and repackaging is the failure mode to watch on a commodity chemical that moves through regional distribution in drums and IBCs. KOH is strongly corrosive, bringing hazardous-cargo classification, lined-tank or drum requirements and handling approvals that gate the shipment independently of duty and usually set the timeline. Food-grade applications add purity documentation the buyer will audit. The practical discipline is to keep the producer's certificate of analysis with the origin declaration: the certificate names the manufacturing plant, which is precisely what an origin claim asserts, so a mismatch between the two is the thing that unravels a preference at assessment. Set it up as standing documentation with the producer rather than chasing it per consignment. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 7.5% 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 potassium hydroxide (caustic potash) qualify for India–UAE CEPA?
- Yes, if it meets the Annex 3B Product-Specific Rule "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": 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 potassium hydroxide (caustic potash)?
- Per CEPA Annex 3B: CTSH + 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 7.5% MFN duty applies.