Tinplate (tin-coated flat steel), thickness below 0.5 mm — OTS/MR type (HS 72101210) under India–UAE CEPA
HS 72101210 · 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
- 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 below 0.5 mm — ots/mr type (HS 72101210), 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. Thin-gauge tinplate is the standard stock for lightweight cans and closures, a high-volume packaging-steel import. The 15%-to-zero CEPA cut applies as on heavier gauges. Origin depends on where the base steel was rolled and coated under the 40% value-content rule, and thin tinplate is a recurring anti-dumping subject — the preference does not override a live remedy, so screen the grade first. Confirm the producer's origin certification and file the Certificate of Origin. Classify gauge precisely between this line and the 0.5 mm-and-above sub-heading, since duty and any trade-remedy exposure track the thickness split. 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 below 0.5 mm — 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 below 0.5 mm — 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.