Rules of Origin for brakes and servo-brakes and parts for motor vehicles — Dubai (UAE) to India
HS 87083000 · PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS · 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)
- 45%
- Tariff-classification change
- CTH Annex 3B rule set at chapter level — it covers the whole chapter, not this code alone
- 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 brakes and servo-brakes and parts for motor vehicles (HS 87083000), 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. Read that rule for what it is: Annex 3B supplies it at chapter level as the residual rule, applying to the chapter apart from the lines given their own, 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. Brake systems and parts are core safety components with heavy OEM and aftermarket demand, and the India-UAE auto-parts corridor moves significant volume. The line sits at a partial preference that continues to step down over the schedule rather than a settled rate. The 45% value-content rule — stricter than the 40% used elsewhere in the corpus — is demanding for assemblies built from imported friction material and castings, so genuine UAE fabrication must be shown and the calculation must be run against 45%, not 40%. Braking components additionally carry mandatory automotive safety-standard certification under the motor-vehicle rules, which clears separately from tariff and attaches to the specific part number. Verify the supplier's value split, align the Certificate of Origin, and check the current-year rate. 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. 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 brakes and servo-brakes and parts 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 brakes and servo-brakes and parts 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.