Does saddles for motorcycles 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.

Saddles for motorcycles (HS 87141010) under India–UAE CEPA

HS 87141010 · PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711 TO 8 · 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: 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 saddles for motorcycles (HS 87141010), 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. Motorcycle saddles supply both the OEM chain and a very large Indian replacement market. This line is mid-CEPA-path at a 5% preferential basic duty against 15% MFN. The 45% value-content rule applies, and saddles assembled from imported foam, covers and pans in the UAE may not reach the threshold. Unlike complete vehicles, parts avoid homologation, which makes the tariff position the main variable. Confirm the current-year preferential rate on the schedule, obtain the supplier's origin declaration, and file the Certificate of Origin per consignment. 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 saddles for motorcycles 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 saddles for motorcycles?: 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.