Lead-acid accumulators for starting piston engines (automotive batteries) (HS 85071000) under India–UAE CEPA
HS 85071000 · ELECTRIC ACCUMULATORS · 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 lead-acid accumulators for starting piston engines (automotive batteries) (HS 85071000), 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. Automotive starter batteries are a high-volume aftermarket line, and the India-UAE trade in them is substantial. The 15%-to-zero CEPA cut is a strong landed-cost lever for distributors. Origin is the constraint: lead-acid batteries built from imported lead and separators must still show 40% UAE value content, and pure assembly rarely clears that bar. Beyond tariff, batteries face BIS certification and hazardous-goods handling rules that gate import independently. Reconcile the value-content claim with the manufacturer's data, and file the Certificate of Origin — without it customs applies the full 15% MFN duty. 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 lead-acid accumulators for starting piston engines (automotive batteries) 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 lead-acid accumulators for starting piston engines (automotive batteries)?
- 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.