Rules of Origin for fuses for switches rated up to 15 amps, rewireable — Dubai (UAE) to India
HS 85361010 · ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING ELECTR · 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 fuses for switches rated up to 15 amps, rewireable (HS 85361010), 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. Low-rating rewireable fuses are basic electrical-distribution components used across construction and equipment manufacture. CEPA takes the basic duty to zero. The 40% value-content rule applies, and simple components are more likely to qualify when genuinely made in the UAE than the assembly-heavy goods elsewhere in this chapter — though much of this category is traded regional stock, so the question still has to be asked. BIS certification covers electrical accessories under the Compulsory Registration Order and binds the overseas manufacturer rather than the importer. Because these ship in very large unit counts at low value, the discipline that pays is a standing origin declaration from the manufacturer rather than per-order chasing; the aggregate duty saving across a year is substantial even where each consignment looks trivial. 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 fuses for switches rated up to 15 amps, rewireable 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 fuses for switches rated up to 15 amps, rewireable?
- 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.