Rules of Origin for sports footwear with leather uppers and leather outer soles — Dubai (UAE) to India
HS 64031910 · FOOTWEAR WITH OUTER SOLES OF RUBBER · 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
Sports footwear with leather uppers and leather outer soles (HS 64031910) 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. Leather-soled sports and athletic footwear is a premium niche, largely displaced by synthetic construction in mainstream sport but persistent in cricket, golf and heritage styles. The 20% MFN duty applies with no CEPA reduction — Annex 2A shows EXC in all ten years — and the 18% IGST is creditable. India is itself a major leather-footwear producer and exporter, which is precisely why the import tariff is protected. BIS quality-control requirements apply, with the overseas manufacturer needing its own licence under the Conformity Assessment Scheme before the goods can be marked and cleared. For most businesses the interesting direction on this line is the reverse one: CEPA opened UAE market access for Indian footwear, and the concessions that make the headlines are the UAE's on Indian exports, not India's on imports. Reading those the wrong way round is the single most common error on this corridor. If a supplier quotes a preferential rate for shipping leather footwear into India, 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 sports footwear with leather uppers and leather outer soles 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 sports footwear with leather uppers and leather outer soles?
- 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.