Rules of Origin for sports footwear with rubber soles and canvas uppers — Dubai (UAE) to India
HS 64041110 · 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 rubber soles and canvas uppers (HS 64041110) 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. Canvas-upper rubber-soled shoes are the classic mass-market plimsoll and school-shoe construction, made in enormous volume in India. The 20% MFN duty applies with no CEPA reduction — this is among the most directly protected footwear lines, given how much domestic small-scale manufacturing depends on it, and Annex 2A carries EXC across the whole ten-year schedule. The 18% IGST is creditable. BIS certification applies, requiring the overseas manufacturer to hold a licence under the Conformity Assessment Scheme and mark the goods before they can be cleared. At this price point the arithmetic is decisive rather than marginal: a 20% duty with no preference, on a product whose ex-factory cost is already low, makes imported supply commercially unviable against local production — which is exactly the intended outcome of the exclusion. The practical use of this page is to confirm that no preferential route exists before anyone spends money pursuing one, and to get the sub-heading right, since upper material and sole construction both move the classification. 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 rubber soles and canvas uppers 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 rubber soles and canvas uppers?
- 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.