Rules of Origin for tinplate (tin-coated flat steel), thickness 0.5 mm and above — ots/mr type — Dubai (UAE) to India
HS 72101110 · FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL · 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.
- CEPA eligible
- Yes
- Value addition (RVC)
- 40%
- Tariff-classification change
- CTSH Annex 3B rule set at chapter level — it covers the whole chapter, not this code alone
- MFN → CEPA basic duty
- 15% → 0%
Rule of Origin (CEPA Annex 3B, primary source): CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).
Qualifying under the Rules of Origin
To claim the CEPA preference on tinplate (tin-coated flat steel), thickness 0.5 mm and above — ots/mr type (HS 72101110), the goods must qualify as UAE-originating. The Product-Specific Rule (Annex 3B) is "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required)": the goods must undergo a change of tariff sub-heading (CTSH) AND add at least 40% regional value content — both conditions, not either/or. Read that rule for what it is: Annex 3B supplies it at chapter level as the residual rule, applying to the chapter apart from the lines given their own, 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. Tinplate goes into food and beverage cans, closures and general packaging, and India's processed-food and packaging growth keeps imports firm. CEPA removes the basic duty, meaningful on coated flat steel bought by the tonne. The 40% value-content rule turns on where the base steel was rolled and tin-coated; coating alone on imported substrate may not qualify, because the substrate carries most of the value. Tinplate has repeatedly attracted anti-dumping scrutiny, and a live measure runs parallel to CEPA without being waived by it, so screen the grade and mill first. The Steel Quality Control Orders require BIS certification of the producing mill, and an uncertified mill's consignment is refused clearance whatever its origin. Food-contact compliance applies downstream from the can-maker. One enquiry to the mill answers all three questions. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 15% MFN rate instead of the preference.
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 tinplate (tin-coated flat steel), thickness 0.5 mm and above — ots/mr type qualify for India–UAE CEPA?
- Yes, if it meets the Annex 3B Product-Specific Rule "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTSH) AND add at least 40% regional value content — both conditions are required, not either/or.
- What is the Rule of Origin for tinplate (tin-coated flat steel), thickness 0.5 mm and above — ots/mr type?
- Per CEPA Annex 3B: CTSH + 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 15% MFN duty applies.