Rules of Origin for waterproof rubber footwear with protective metal toe-cap — Dubai (UAE) to India
HS 64011010 · WATERPROOF FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBB · 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 20% 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
- CTH Annex 3B rule set at chapter level — it covers the whole chapter, not this code alone
- MFN → CEPA basic duty
- 20% → 20%
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
Waterproof rubber footwear with protective metal toe-cap (HS 64011010) 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 "CTH + 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. Safety gumboots with metal toe-caps serve construction, mining, chemical plants and agriculture. The 20% MFN duty is held with no CEPA reduction — footwear is a flagship protected sector in India, employment-intensive and targeted for domestic manufacturing growth — and Annex 2A puts that beyond argument by carrying EXC in all ten year columns. There is no staircase to wait out. The 18% IGST is recoverable, so the basic duty is the whole lasting cost. What actually determines whether an import programme is feasible is BIS: footwear falls under a quality-control order, the overseas manufacturer must itself hold a licence under the BIS Conformity Assessment Scheme, and the goods must be marked accordingly before clearance. That is a plant-level obligation on the supplier, not a document the importer can produce, which is why it defeats smaller overseas vendors. At 20% with no preference and a certified-plant requirement, domestic sourcing is usually the pragmatic route, and a Certificate of Origin on this line is effort spent for nothing. Because the line is excluded, customs charges the 20% 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 waterproof rubber footwear with protective metal toe-cap 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 waterproof rubber footwear with protective metal toe-cap?
- 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.