Rules of Origin for linear alkylbenzene sulphonic acid (labsa) and its salts — Dubai (UAE) to India
HS 34023100 · ORGANIC SURFACE-ACTIVE AGENTS · 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.
No CEPA benefit
This line is excluded from India's India–UAE CEPA tariff offer, so the 10% 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
- CTSH Annex 3B rule set at chapter level — it covers the whole chapter, not this code alone
- MFN → CEPA basic duty
- 10% → 10%
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
Linear alkylbenzene sulphonic acid (LABSA) and its salts (HS 34023100) 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. LABSA is the primary anionic surfactant in detergent manufacture and one of the highest-volume specialty chemicals consumed in India. The 10% MFN basic duty is unchanged by CEPA and the 18% IGST is recoverable. India holds substantial domestic LAB and LABSA capacity, which is the straightforward explanation for the tariff position. Note the same caveat that applies across this part of the chapter: the code is HS-2022 and India's Annex 2A schedule is written in HS-2017, so no concession is quoted for it either way — the page carries the conservative reading rather than asserting an exclusion it cannot cite. In practice the duty is seldom the deciding number on this line. LABSA is corrosive and highly viscous, so it moves in lined and heated tanks, and the handling, demurrage and tank-cleaning costs on a bulk liquid consignment routinely exceed a 10% basic duty on the same volume. Anyone modelling an import route should price the logistics first and the tariff second, and should compare against a domestic contract at delivered cost rather than at ex-works. Because the line is excluded, customs charges the 10% 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 linear alkylbenzene sulphonic acid (labsa) 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 linear alkylbenzene sulphonic acid (labsa) 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 10% MFN duty applies.