Does safety seat belts for motor vehicles 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.

Safety seat belts for motor vehicles (HS 87082100) under India–UAE CEPA

HS 87082100 · 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% → 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 safety seat belts for motor vehicles (HS 87082100), 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. Seat belts are a safety-critical, high-volume automotive component for both OEM lines and the replacement market, and India's vehicle output sustains strong demand. The line is mid-CEPA-path at a 5% preferential basic duty, cut from 15% MFN and easing further. Beyond tariff, seat belts carry mandatory AIS safety-standard certification that gates clearance independently. The 45% value-content rule tests where webbing, retractors and buckles are actually made, so a UAE origin claim needs genuine assembly. Reconcile the origin declaration with the Certificate of Origin and confirm the current preferential rate on the schedule. 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 safety seat belts for motor vehicles 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 safety seat belts for motor vehicles?: 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.