Does aluminium tubes and pipes, not alloyed 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 10% MFN duty applies.

Aluminium tubes and pipes, not alloyed (HS 76081000) under India–UAE CEPA

HS 76081000 · ALUMINIUM TUBES AND PIPES · 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: 10% → 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 tubes and pipes, not alloyed (HS 76081000), 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. Non-alloy aluminium tube serves heat exchangers, refrigeration, pneumatics and light structural work. CEPA removes the 10% basic duty in full — a larger cut than on flat products. Qualification under the 45% value-content rule depends on genuine UAE extrusion, which the region's extrusion base commonly supports. As with all aluminium semis, screen for parallel anti-dumping measures on the specific form and source. Confirm the extruder's origin documentation, align it to the Certificate of Origin, and check the sub-heading split between alloyed and non-alloyed, which carries different treatment. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 10% MFN rate instead of the preference.

Check your own figures in the Rules of Origin (RVC) qualifier.

Frequently asked questions

Does aluminium tubes and pipes, not alloyed 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 tubes and pipes, not alloyed?: 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 10% MFN duty applies.