Rules of Origin for ballasts for compact fluorescent lamps — Dubai (UAE) to India
HS 85041020 · 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 compact fluorescent lamps (HS 85041020) 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. CFL ballasts and electronic control gear sit outside India's offer entirely, confirmed as EXC across all ten years of the schedule. The 18% IGST is creditable. Like conventional ballasts these need BIS certification under both the Compulsory Registration Order and the applicable quality-control order — the overseas manufacturer must be registered and the goods marked before import, which is a factory-level commitment rather than a shipment-level document. And like them, the category is being displaced by integrated LED drivers, so the registration cost is being weighed against a shrinking market. For importers the honest read is that no preferential route exists, none is scheduled to appear, and the segment is contracting. That makes this page useful mainly to confirm the rate and the certification requirement before committing to a sourcing decision, rather than as the basis for a new programme. Anyone quoted a CEPA rate on this heading should ask which line the quote was built from. 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 compact fluorescent lamps 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 compact fluorescent lamps?
- 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.