Rules of Origin for folding cartons, boxes and cases of non-corrugated paper — Dubai (UAE) to India
HS 48192020 · CARTONS · 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
- 10% → 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 folding cartons, boxes and cases of non-corrugated paper (HS 48192020), 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. Folding cartons package pharmaceuticals, cosmetics, food and consumer goods, where print quality and structural precision matter — a premium segment of Indian packaging. CEPA removes the 10% basic duty. The 40% regional-value-content rule considers the printing and converting operation as well as the board origin, and converting is genuinely value-adding here: die-cutting, printing and gluing a carton is more than a finishing step, so a UAE printer using imported board can qualify where a simple repacker could not. Document the value split carefully rather than assuming it either way. Pharmaceutical cartons carry serialisation and print-accuracy obligations imposed by the customer and by the buyer's own regulator, and those records identify the printing site — the same fact the origin claim rests on. Keep the print-approval and origin records together when filing the Certificate of Origin. For food-contact cartons, the buyer's migration and food-safety documentation is a separate requirement that customs does not check and the customer certainly will. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 10% 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 folding cartons, boxes and cases of non-corrugated paper 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 folding cartons, boxes and cases of non-corrugated paper?
- 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.