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 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.

Aluminium alloy plates, sheets and strip, rectangular (HS 76061200) under India–UAE CEPA

HS 76061200 · ALUMINIUM PLATES · Rules of Origin & preferential rate

Data last updated: 10 August 2026 · 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 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. Alloyed aluminium sheet and strip go into transport, packaging, building products and engineering — the highest-volume flat aluminium import from the UAE. The full 7.5% basic duty is removed under CEPA. The 45% regional-value-content rule 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. Confirm the producer's origin calculation and file the Certificate of Origin to secure the whole 7.5% differential. 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 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.