Aluminium plates and sheets, not alloyed — electrolytic plates or sheets (HS 76061110) under India–UAE CEPA
HS 76061110 · ALUMINIUM PLATES · 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
- MFN → CEPA basic duty
- 7.5% → 0%
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 plates and sheets, not alloyed — electrolytic plates or sheets (HS 76061110), 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. Electrolytic-grade aluminium sheet feeds capacitor, electrical and specialist industrial manufacture, drawing on the UAE's large primary-aluminium base. CEPA removes the 7.5% basic duty in full. The 45% value-content rule for aluminium semis is comfortably met where the UAE both smelts and rolls, which is common for EGA-linked material. The diligence is documentary rather than technical: reconcile the mill certificate and origin declaration with the Certificate of Origin. Watch also for anti-dumping measures on flat aluminium products, which run parallel to and are unaffected by the CEPA preference. 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.
Frequently asked questions
- Does aluminium plates and sheets, not alloyed — electrolytic plates or sheets 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 plates and sheets, not alloyed — electrolytic plates or sheets?
- 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.