Rules of Origin for self-adhesive plastic tape in rolls, width not exceeding 20 cm — Dubai (UAE) to India
HS 39191000 · SELF-ADHESIVE PLATES · 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
Self-adhesive plastic tape in rolls, width not exceeding 20 cm (HS 39191000) 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. Self-adhesive tape in narrow rolls covers packaging tape, masking, electrical and specialty industrial tapes — a high-volume consumable across Indian manufacturing and logistics. The 10% MFN duty stands with no CEPA reduction, protecting a substantial domestic converting industry that operates on thin margins; Annex 2A carries EXC across the ten-year schedule, so nothing changes later. The 18% IGST is recoverable. The commercial logic here is dominated by density rather than duty. Tape is bulky relative to value, so freight is a large share of landed cost, and freight plus a 10% unrelieved duty usually makes long-haul import uncompetitive against local conversion — the exception being specialty grades not made in India at the required adhesive system or backing. If a preference did exist, the Annex 3B rule would be a sub-heading change plus 40% value addition, which for a converter coating imported film with imported adhesive is the harder of the two limbs. As things stand, that calculation never arises. 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 self-adhesive plastic tape in rolls, width not exceeding 20 cm 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 self-adhesive plastic tape in rolls, width not exceeding 20 cm?
- 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.