Rules of Origin for fully-automatic household washing machines, capacity up to 10 kg — Dubai (UAE) to India
HS 84501100 · HOUSEHOLD OR LAUNDRY-TYPE WASHING MACHINES · 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 Annex 3B rule set at chapter level — it covers the whole chapter, not this code alone
- MFN → CEPA basic duty
- 20% → 10%
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 fully-automatic household washing machines, capacity up to 10 kg (HS 84501100), 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. 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. Automatic washing machines are a core consumer-durables import as Indian household penetration rises. This line is a Tariff Reduction rather than an elimination, so the preferential duty steps down to a floor and stops — it does not reach zero, which is the detail most easily misread when comparing against the commercial-capacity line in the same heading, where CEPA removes the duty entirely. The capacity split therefore has a real commercial consequence, and classification against the nameplate dry-linen capacity is worth confirming. The 40% value-content rule is very hard to meet on machines assembled from imported motors, drums and controllers. Two mandatory regimes usually gate clearance ahead of any tariff question: BIS certification under the applicable quality-control order, binding the overseas manufacturer, and BEE star-rating with model registration, which is a condition of sale rather than clearance and can strand stock that cleared customs cleanly. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 20% 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 fully-automatic household washing machines, capacity up to 10 kg 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 fully-automatic household washing machines, capacity up to 10 kg?
- 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 20% MFN duty applies.