Portable steel bridges and bridge sections (HS 73081010) under India–UAE CEPA
HS 73081010 · STRUCTURES · 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 portable steel bridges and bridge sections (HS 73081010), 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. Portable and modular steel bridges serve defence, disaster response, rural connectivity and temporary works, typically procured in projects rather than continuously. CEPA removes the 15% basic duty, material on heavy fabricated structures. The 40% value-content rule applies to the fabrication, so where the sections were welded and finished decides qualification. Project procurement usually runs on tender timelines, which makes the origin position something to settle at bid stage rather than at clearance. Screen for steel trade remedies, and keep the fabrication origin evidence with the tender documentation. 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 portable steel bridges and bridge sections 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 portable steel bridges and bridge sections?
- 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.