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 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.

Tinplate (tin-coated flat steel), thickness 0.5 mm and above — OTS/MR type (HS 72101110) under India–UAE CEPA

HS 72101110 · FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL · Rules of Origin & preferential rate

Data last updated: 30 July 2026 · 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
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. 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 15% basic duty, meaningful on coated flat steel. The 40% value-content rule turns on where the base steel was rolled and tin-coated; coating alone on imported substrate may not qualify. Tinplate has repeatedly attracted anti-dumping scrutiny, so screen for live measures that run parallel to CEPA. Food-contact compliance may also apply downstream. Confirm the mill origin, check for trade remedies, and file the Certificate of Origin before assuming the preferential rate. 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.

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.