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India FTA Duty Toolkit

Rules of Origin for women's wool suits, woven — Dubai (UAE) to India

HS 62041100 · WOMEN'S OR GIRL'S SUITS · 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
CTH Annex 3B rule set at chapter level — it covers the whole chapter, not this code alone
MFN → CEPA basic duty
20% → 0%

Rule of Origin (CEPA Annex 3B, primary source): CTH + 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 women's wool suits, woven (HS 62041100), the goods must qualify as UAE-originating. The Product-Specific Rule (Annex 3B) is "CTH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required)": the goods must undergo a change of tariff heading (CTH) 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. Women's woven wool suits are removed to zero under CEPA, with 18% IGST. The classification hinges on the set test, which is stricter than most importers expect: a women's suit is a jacket plus one lower garment — skirt, divided skirt, trousers or shorts — in identical fabric, style and size. Ship a jacket with a mismatched skirt and customs assesses two garments at two codes, with two origin claims to support. Origin is a change of tariff heading plus 40% value addition, and with wool suiting rarely woven in the UAE, the fabric's origin is the binding constraint on any claim. This is an HS-2022 code with no direct Annex 2A line. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 20% 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 women's wool suits, woven qualify for India–UAE CEPA?
Yes, if it meets the Annex 3B Product-Specific Rule "CTH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTH) AND add at least 40% regional value content — both conditions are required, not either/or.
What is the Rule of Origin for women's wool suits, woven?
Per CEPA Annex 3B: CTH + 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 20% MFN duty applies.