Spark-ignition engines for motorcycles (cylinder capacity up to 50 cc) (HS 84073110) under India–UAE CEPA
HS 84073110 · SPARK-IGNITION RECIPROCATING OR ROTARY INTERNAL COMBUST · 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)
- 40%
- Tariff-classification change
- CTH
- MFN → CEPA basic duty
- 15% → 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 spark-ignition engines for motorcycles (cylinder capacity up to 50 cc) (HS 84073110), 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. Small motorcycle engines and their sub-assemblies feed India's vast two-wheeler industry and aftermarket, and the UAE serves as a sourcing and re-export node. CEPA takes the 15% basic duty to zero, material on a high-volume component. The 40% value-content rule is the gate, and because the engine block, crank and internals are usually imported, a UAE assembler must add real local value to qualify — kit assembly typically will not. Verify the bill-of-materials origin split before claiming preference, and align the Certificate of Origin with the supplier's declared content to avoid a reassessment at 15%. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 15% MFN rate instead of the preference.
Check your own figures in the Rules of Origin (RVC) qualifier.
Frequently asked questions
- Does spark-ignition engines for motorcycles (cylinder capacity up to 50 cc) 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 spark-ignition engines for motorcycles (cylinder capacity up to 50 cc)?
- 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 15% MFN duty applies.