Rules of Origin for aluminium bars and rods, not alloyed — wire rods — Dubai (UAE) to India
HS 76041010 · ALUMINIUM BARS · 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)
- 45%
- Tariff-classification change
- CTSH Annex 3B rule set at chapter level — it covers the whole chapter, not this code alone
- MFN → CEPA basic duty
- 7.5% → 3.75%
Rule of Origin (CEPA Annex 3B, primary source): CTSH + VA 45% (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 aluminium bars and rods, not alloyed — wire rods (HS 76041010), the goods must qualify as UAE-originating. The Product-Specific Rule (Annex 3B) is "CTSH + VA 45% (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 45% regional value content — both conditions, not either/or. 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. Aluminium wire rod is a semi-finished conductor input for cable and electrical manufacturers, and UAE supply is significant. This line is mid-schedule, so the preferential rate is a reduction that steps down further each year rather than a settled figure — confirm the current-year rate, since a number quoted at contract signing may not be the one that applies at clearance. Origin turns on a sub-heading change plus 45% value addition, higher than the 40% used across most of the corpus and readily met where the UAE both smelts and rolls the rod. Where rod is merely re-drawn from imported metal, the value content deserves scrutiny against that higher threshold specifically. Aluminium products are covered by a Quality Control Order requiring BIS certification of the producing mill. Match the producer's certification to the Certificate of Origin so both name the same plant. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 7.5% 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 aluminium bars and rods, not alloyed — wire rods qualify for India–UAE CEPA?
- Yes, if it meets the Annex 3B Product-Specific Rule "CTSH + VA 45% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTSH) AND add at least 45% regional value content — both conditions are required, not either/or.
- What is the Rule of Origin for aluminium bars and rods, not alloyed — wire rods?
- Per CEPA Annex 3B: CTSH + VA 45% (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 7.5% MFN duty applies.