Does outboard marine spark-ignition engines qualify for India–UAE CEPA?

Yes, if it meets the Annex 3B Product-Specific Rule "CTH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTH) AND add at least 40% 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 5% MFN duty applies.

Outboard marine spark-ignition engines (HS 84072100) under India–UAE CEPA

HS 84072100 · SPARK-IGNITION RECIPROCATING OR ROTARY INTERNAL COMBUST · Rules of Origin & preferential rate

Data last updated: 30 July 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): 40%
Tariff-classification change: CTH
MFN → CEPA basic duty: 5% → 0%

Rule of Origin (CEPA Annex 3B, primary source): CTH + VA 40% (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 outboard marine spark-ignition engines (HS 84072100), the goods must qualify as UAE-originating: the Product-Specific Rule (Annex 3B) is "CTH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": the goods must undergo a change of tariff heading (CTH) AND add at least 40% regional value content — both conditions, not either/or. Outboard motors power fishing craft, patrol boats and leisure vessels, and coastal Indian demand plus the UAE's marine trade make this an active line. The basic duty is already a low 5%, but CEPA removes it, and on high-value multi-cylinder units the saving is worthwhile. The 40% regional-value-content rule applies, and outboards are engine-value-heavy, so genuine UAE content must be shown. Marine safety and emission approvals may also apply. Confirm origin documentation from the maker and file the Certificate of Origin — the low MFN rate is not so low that the preference is worth forfeiting on paperwork. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 5% MFN rate instead of the preference.

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

Frequently asked questions

Does outboard marine spark-ignition engines qualify for India–UAE CEPA?: Yes, if it meets the Annex 3B Product-Specific Rule "CTH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTH) AND add at least 40% regional value content — both conditions are required, not either/or.
What is the Rule of Origin for outboard marine spark-ignition engines?: Per CEPA Annex 3B: CTH + VA 40% (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 5% MFN duty applies.