Does motor-vehicle parts — bumpers and parts, for tractors qualify for India–UAE CEPA?

Yes, if it meets the Annex 3B Product-Specific Rule "CTH + VA 45% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTH) AND add at least 45% 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 15% MFN duty applies.

Motor-vehicle parts — bumpers and parts, for tractors (HS 87081010) under India–UAE CEPA

HS 87081010 · PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS · Rules of Origin & preferential rate

Data last updated: 30 July 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): 45%
Tariff-classification change: CTH
MFN → CEPA basic duty: 15% → 3.5%

Rule of Origin (CEPA Annex 3B, primary source): CTH + VA 45% (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 motor-vehicle parts — bumpers and parts, for tractors (HS 87081010), the goods must qualify as UAE-originating: the Product-Specific Rule (Annex 3B) is "CTH + VA 45% (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 45% regional value content — both conditions, not either/or. Tractor bumpers and related parts feed India's large agricultural-machinery market and aftermarket, and the UAE auto-parts trade supplies a share. This line is mid-CEPA-path at a 3.5% preferential basic duty, down from 15% MFN — a substantial partial cut with more to come. Auto parts must meet a heading change plus 45% regional value content, a demanding rule where pressings and mouldings use imported inputs, so a UAE origin claim needs real local fabrication. Confirm the supplier's value content, align it to the Certificate of Origin, and verify the current-year rate before filing. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 15% MFN rate instead of the preference.

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

Frequently asked questions

Does motor-vehicle parts — bumpers and parts, for tractors qualify for India–UAE CEPA?: Yes, if it meets the Annex 3B Product-Specific Rule "CTH + VA 45% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTH) AND add at least 45% regional value content — both conditions are required, not either/or.
What is the Rule of Origin for motor-vehicle parts — bumpers and parts, for tractors?: Per CEPA Annex 3B: CTH + VA 45% (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 15% MFN duty applies.