Does motorised cycles 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.

Motorised cycles with reciprocating internal combustion engine (HS 87111020) under India–UAE CEPA

HS 87111020 · 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 motorised cycles with reciprocating internal combustion engine (HS 87111020), 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. Motorised cycles sit alongside mopeds under the same protective 70% MFN duty, reflecting India's policy of shielding domestic two-wheeler assembly. CEPA offers a full removal for qualifying goods, but the 45% value-content rule realistically excludes product merely re-exported from the UAE. The 40% IGST compounds the exposure on a failed claim. Importers should also plan for homologation and BS-VI emission compliance, which gate vehicle imports independently of any tariff position and typically dominate the timeline and cost of bringing a model to market. 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 motorised cycles 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 motorised cycles 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.