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India FTA Duty Toolkit

Wiper motors (output not exceeding 37.5 W) (HS 85011013) under India–UAE CEPA

HS 85011013 · ELECTRIC MOTORS AND GENERATORS · 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 wiper motors (output not exceeding 37.5 w) (HS 85011013), 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. Wiper motors are a steady automotive-aftermarket and OEM line, and the India-UAE auto-parts trade makes this a meaningful corridor. Removing the 15% basic duty sharpens the position of importers supplying assembly lines and the replacement market alike. As with all small motors here, the 40% regional-value-content rule is the real hurdle — many wiper motors are built from imported cores, so genuine UAE content must be demonstrated. Pair the CEPA claim with the parts documentation buyers already keep for warranty, and confirm the exact Annex 3B line before filing. 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 wiper motors (output not exceeding 37.5 w) 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 wiper motors (output not exceeding 37.5 w)?
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.