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India FTA Duty Toolkit

Wireless single loudspeakers, mounted in their enclosures (HS 85182110) under India–UAE CEPA

HS 85182110 · MICROPHONES AND STANDS THEREFOR LOUDSPEAKERS · 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
20% → 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 wireless single loudspeakers, mounted in their enclosures (HS 85182110), 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. Wireless speakers are one of the fastest-moving consumer-electronics categories in India, and Dubai is a major sourcing and re-export hub. CEPA removes a steep 20% basic duty. But wireless products carry two independent gates beyond tariff: mandatory WPC/ETA approval for the radio module and BIS registration for safety. The 40% value-content rule is rarely met by product merely routed through the UAE. Treat the preference as available only on genuinely UAE-manufactured units, and budget approval lead time — many importers clear the duty question and then wait weeks on ETA. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 20% MFN rate instead of the preference.

Check your own figures in the Rules of Origin (RVC) qualifier.

Frequently asked questions

Does wireless single loudspeakers, mounted in their enclosures 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 wireless single loudspeakers, mounted in their enclosures?
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 20% MFN duty applies.