Does mopeds with reciprocating internal combustion engine 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 70% MFN duty applies.

Mopeds with reciprocating internal combustion engine (HS 87111010) under India–UAE CEPA

HS 87111010 · MOTORCYCLES · Rules of Origin & preferential rate

Data last updated: 10 August 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: 70% → 0%

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 mopeds with reciprocating internal combustion engine (HS 87111010), 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. Mopeds face India's protective 70% MFN duty on complete two-wheelers, which CEPA removes entirely for qualifying UAE-origin units — on paper one of the largest preferences in the whole schedule. In practice the 45% regional-value-content rule is extremely hard to satisfy, because the UAE has no two-wheeler manufacturing base of scale; units routed through Dubai are almost always Asian-made. Combined with a 40% IGST, the stakes on a rejected claim are severe. Treat this preference as available only against genuine UAE manufacture, evidenced in detail. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 70% MFN rate instead of the preference.

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

Frequently asked questions

Does mopeds with reciprocating internal combustion engine 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 mopeds with reciprocating internal combustion engine?: 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 70% MFN duty applies.