Rules of Origin for vacuum cleaners with self-contained motor, up to 1,500 w and 20 l capacity — Dubai (UAE) to India
HS 85081100 · VACUUM CLEANERS · 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
- 10% → 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 vacuum cleaners with self-contained motor, up to 1,500 w and 20 l capacity (HS 85081100), 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. Household vacuum cleaners are a fast-growing consumer-durables line as Indian appliance penetration rises, and the UAE is a common re-export and sourcing point. CEPA removes the basic duty, a clear shelf-price advantage in a price-sensitive category. Because the value sits in an imported motor and moulded body, the heading-change-plus-40%-value rule is hard to satisfy through assembly alone, and most Dubai-routed product is traded rather than made. Three compliance regimes apply regardless of the duty route: BIS under the quality-control order, BIS registration under the Compulsory Registration Order, and BEE energy-labelling as a condition of sale. Confirm the assembler's value content and the certification status before relying on the preferential rate, and treat the BEE registration as the long-lead item. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 10% 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 vacuum cleaners with self-contained motor, up to 1,500 w and 20 l capacity 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 vacuum cleaners with self-contained motor, up to 1,500 w and 20 l capacity?
- 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 10% MFN duty applies.