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India FTA Duty Toolkit

Vacuum cleaners with self-contained motor — other (HS 85081900) under India–UAE CEPA

HS 85081900 · 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
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 — other (HS 85081900), 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. This line covers higher-capacity and wet-and-dry vacuum cleaners for commercial and heavy-duty use, a steady import alongside the household grade. The 10%-to-zero CEPA cut applies equally, improving the landed cost for distributors serving offices, hospitality and industry. The same 40% value-content rule governs origin, and commercial units — motor-and-tank heavy — rarely qualify on assembly alone. Safety and, where applicable, energy compliance clear separately from the tariff. As always, file a valid Certificate of Origin: absent it, customs charges the full MFN duty even where the goods would otherwise have qualified. 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.

Frequently asked questions

Does vacuum cleaners with self-contained motor — other 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 — other?
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.