Does non-plasticised poly(vinyl chloride) qualify for India–UAE CEPA?

Yes, but the benefit is capped: India's offer on this line is a tariff-rate quota of 5% basic customs duty within the annual quota, and the 7.5% rate beyond it. Origin still has to be proved: the Annex 3B rule is "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).".

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.

Rules of Origin for non-plasticised poly(vinyl chloride) — Dubai (UAE) to India

HS 39042100 · POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEF · Rules of Origin & preferential rate

Data last updated: 13 September 2026 · MFN duty & IGST verified against ICEGATE (Indian Customs EDI). Rules of Origin per CEPA Annex 3B. Verify your exact HS line before filing.

CEPA benefit is quota-limited

The India–UAE CEPA concession on this line is a tariff-rate quota, not an open rate: 5% basic customs duty applies within the annual quota — a volume shared across HS 39041010, 39041020, 39041090, 39042100 — and imports beyond it pay the 7.5% rate shown below. Annex 2A modality: "TR (Year-wise TRQ)" (Annex 2A-83); Year 5 of the schedule is calendar 2026. Annex 2A names the quota but states no volume for it. source ↗

CEPA eligible: Yes, within quota
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% → 5% in quota / 7.5% beyond

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 non-plasticised poly(vinyl chloride) (HS 39042100), 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. Qualifying on origin is necessary but not sufficient here, because India's offer on this line is a tariff-rate quota: a shipment with a valid Certificate of Origin still pays 7.5% once the year's volume is drawn, and the quota is allocated rather than claimed at the border. Non-plasticised PVC (uPVC) compounds are used for window profiles, pipes and rigid sheet where dimensional stability matters. This line sits in the same year-wise tariff-rate quota as vinyl codes 39041010, 39041020 and 39041090 — one merged concession in India's schedule — giving 5% basic customs duty inside the quota and 7.5% beyond it. Annex 2A states the quota exists but not its volume. uPVC building products also face BIS and fire-performance expectations from specifiers, independent of customs. The 18% IGST is creditable. Model landed cost on freight, resin price cycles and anti-dumping duty by origin before assuming the preferential rate. Two further points. The quota volume for this vinyl group is not published in Annex 2A, so the allocation has to be confirmed with DGFT rather than read off the schedule. And origin is tested separately from the quota: a sub-heading change plus 40% value addition, which UAE polymerisation satisfies while compounding imported resin into a uPVC formulation is the case the value limb exists to question. 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 non-plasticised poly(vinyl chloride) qualify for India–UAE CEPA?: Yes, but the benefit is capped: India's offer on this line is a tariff-rate quota of 5% basic customs duty within the annual quota, and the 7.5% rate beyond it. Origin still has to be proved: the Annex 3B rule is "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).".
What is the Rule of Origin for non-plasticised poly(vinyl chloride)?: 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.