Rules of Origin for waterproof rubber footwear covering the ankle but not the knee — Dubai (UAE) to India
HS 64019210 · 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 covering the ankle but not the knee (HS 64019210) 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. Ankle-height waterproof rubber footwear covers work boots and general-purpose protective wear. India excluded this line from its CEPA tariff offer outright — Annex 2A carries EXC in every one of the ten year columns, so there is no phase-down to wait for and no quota to apply for. The 20% MFN basic duty applies whatever the origin, and the 18% IGST is recoverable as input credit. This is deliberate protection, not an oversight: footwear is one of the categories India held across the whole agreement. For an importer the practical consequence is that a Certificate of Origin is wasted effort on this line, and the landed cost is fixed by the tariff rather than by sourcing strategy. What does move the timeline is BIS: footwear falls under a quality-control order, so certification has to be in place before clearance and the lead time routinely exceeds anything duty planning would save. Treat BIS as the gating item in a launch plan and the duty as a fixed input. If a supplier quotes a CEPA rate on this heading, the quote is wrong. 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 covering the ankle but not the knee 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 covering the ankle but not the knee?
- 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.