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India FTA Duty Toolkit

Fuse gear (fuse bases, carriers and holders) (HS 85361050) under India–UAE CEPA

HS 85361050 · 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
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 fuse gear (fuse bases, carriers and holders) (HS 85361050), 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. Fuse gear — bases, carriers and holders — accompanies the fuse trade into panel building and electrical contracting. CEPA removes the 10% basic duty. The 40% regional-value-content rule applies to the moulded and metal assembly, and genuine UAE manufacture is required; regional distribution is not origin. Because fuse gear typically ships alongside fuses and switchgear on mixed invoices, the practical risk is a blanket CEPA claim across items with different origin status. Split the claim by line, and support each with the manufacturer's declaration before filing the Certificate of Origin. 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 fuse gear (fuse bases, carriers and holders) 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 fuse gear (fuse bases, carriers and holders)?
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.