Rules of Origin for dextropropoxyphene and its salts — Dubai (UAE) to India
HS 29221400 · OXYGEN-FUNCTION AMINO-COMPOUNDS · 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.
Import prohibited
Prohibited in India since 2013. The Ministry of Health and Family Welfare banned the manufacture, sale and distribution of dextropropoxyphene and its formulations on the advice of the Drugs Technical Advisory Board, citing cardiotoxicity and overdose risk. It appears on CDSCO's list of drugs prohibited for manufacture and sale in India, so no import route exists under CEPA or the MFN tariff. source ↗
- CEPA eligible
- Excluded
- 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% → 7.5%
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
Dextropropoxyphene and its salts (HS 29221400) 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 "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required)". 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. Dextropropoxyphene is an opioid analgesic that India prohibited in 2013 after a review of cardiac-toxicity and overdose risk, following similar withdrawals in the United States and European Union. This line is worth reading carefully because the agreement and the import policy point in opposite directions: Annex 2A actually grants this line immediate elimination to zero, and the schedule says so in every year column — but no duty rate is reachable, because the drug cannot lawfully be imported, manufactured or sold in India in any formulation. A tariff concession is not a permission. Importers occasionally encounter the molecule in legacy catalogues or combination-product offers from overseas suppliers. Treat any such offer as non-compliant regardless of price, origin, or the availability of a Certificate of Origin, and note that the prohibition is what governs, not the rate shown. Because the line is excluded, customs charges the 7.5% 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. 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 dextropropoxyphene and its salts 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 dextropropoxyphene and its salts?
- 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.