Does parts of vacuum cleaners 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 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.

Parts of vacuum cleaners (HS 85087000) under India–UAE CEPA

HS 85087000 · VACUUM CLEANERS · Rules of Origin & preferential rate

Data last updated: 10 August 2026 · 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 parts of vacuum cleaners (HS 85087000), 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. Vacuum-cleaner parts — motors, hoses, filters and brush heads — feed the service and replacement market behind a fast-growing appliance base. CEPA removes the 10% basic duty. The 40% value-content rule applies per part, and most spares are manufactured in Asia and merely distributed through the UAE, which does not confer origin. Importers running spares programmes should segment their SKUs: genuinely UAE-made parts can carry the preference, traded stock cannot. Claiming across the whole invoice when only part qualifies is a common and avoidable error at assessment. 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 parts of vacuum cleaners 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 parts of vacuum cleaners?: 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.