Rules of Origin for ballasts for discharge lamps, conventional type — Dubai (UAE) to India
HS 85041010 · ELECTRICAL TRANSFORMERS · 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.
No CEPA benefit
This line is excluded from India's India–UAE CEPA tariff offer, so the 7.5% MFN basic customs duty applies regardless of origin. The goods are normally importable — there is simply no preferential rate to claim.
- CEPA eligible
- Excluded
- 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
- 7.5% → 7.5%
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
Ballasts for discharge lamps, conventional type (HS 85041010) is currently excluded from India's India–UAE CEPA tariff offer, so no preferential rate applies regardless of origin. For reference, the Product-Specific Rule for this line is "CTH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required)". 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. Conventional wire-wound ballasts serve fluorescent and discharge lighting, a category in structural decline as LED replaces it. The 7.5% MFN duty is unchanged by CEPA — Annex 2A shows EXC in all ten years — and the 18% IGST is recoverable. Ballasts require BIS certification, which is the real gate at clearance: most electrical goods are notified under the Compulsory Registration Order, meaning the manufacturer must itself be registered with BIS and the product marked before it can be imported, and a separate quality-control order requires a licence under the Conformity Assessment Scheme. Both are obligations on the overseas factory, not paperwork the importer can assemble after the fact. The commercially useful point on this line is not the duty at all: India's LED transition means conventional ballast demand is shrinking, new BIS registrations are hard to justify against a declining volume, and spares availability is the actual planning problem for anyone maintaining an installed base of older lighting. Because the line is excluded, customs charges the 7.5% MFN rate. Confirm eligibility against India's CEPA tariff schedule before assuming any benefit.
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 ballasts for discharge lamps, conventional type qualify for India–UAE CEPA?
- No — this line is currently excluded from India's CEPA tariff offer, so the preferential rate does not apply regardless of origin.
- What is the Rule of Origin for ballasts for discharge lamps, conventional type?
- 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 7.5% MFN duty applies.