Rules of Origin for other waterproof rubber footwear — Dubai (UAE) to India
HS 64019910 · 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
Other waterproof rubber footwear (HS 64019910) 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. This residual line captures waterproof rubber footwear not covered by the ankle or toe-cap sub-headings, including low-cut styles and specialised protective designs. The 20% MFN duty stands with no CEPA reduction, and Annex 2A records the line as excluded in every year of the schedule. The 18% IGST is recoverable. Two things matter more than the rate. First, classification: footwear is assessed by construction, material and coverage height, and this is the residual bucket, so an incorrect landing here or in a neighbouring sub-heading is a recurring source of assessment disputes — confirm the sub-heading against the physical sample rather than the catalogue description. Second, BIS: the quality-control order requires the overseas manufacturer to hold a licence under the BIS Conformity Assessment Scheme and to mark the goods, with plant-level inspection behind it. That is a substantial barrier for smaller suppliers and a long lead item for everyone. Since no preference exists, origin documentation adds cost without benefit on this heading. 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 other waterproof rubber footwear 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 other waterproof rubber footwear?
- 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.