Rules of Origin for aluminium alloy plates, sheets and strip, rectangular — Dubai (UAE) to India
HS 76061200 · 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 Annex 3B rule set at chapter level — it covers the whole chapter, not this code alone
- 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 alloy plates, sheets and strip, rectangular (HS 76061200), 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. Alloyed aluminium sheet and strip go into transport, packaging, building products and engineering — the highest-volume flat aluminium import from the UAE. The full basic duty is removed under CEPA. The Annex 3B rule for this chapter sets value addition at 45%, not the 40% that applies across most of the corpus, and it genuinely tests where alloying and rolling occurred: UAE rolling mills usually qualify, pure traders do not. Flat-rolled aluminium has attracted anti-dumping attention in India, so screen the specific alloy and source before pricing, since a remedy duty is unaffected by the preference. Aluminium products are also covered by a Quality Control Order requiring BIS certification, which binds the producing mill rather than the importer. Confirm the producer's origin calculation against the 45% threshold specifically — a calculation built for the 40% rule used elsewhere can clear that bar and still fail this one. 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 alloy plates, sheets and strip, rectangular 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 alloy plates, sheets and strip, rectangular?
- 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.