Rules of Origin for frames and forks for mechanically propelled cycles — Dubai (UAE) to India
HS 87142010 · PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711 TO 8 · 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
- 10% → 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 frames and forks for mechanically propelled cycles (HS 87142010), 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. Bicycle frames and forks feed India's cycle manufacturing and the growing premium and e-bike segments. CEPA removes the 10% basic duty. The value-addition threshold here is 45% rather than the 40% applying across most of the corpus, and it tests where the tubing was formed and the frame welded and finished — painting or decalling imported frames in the UAE will not qualify, and neither will a calculation built against the lower threshold used elsewhere. Premium buyers specify material and geometry tightly, so technical documentation usually exists already and names the fabricating plant; pair it with the origin declaration rather than producing a separate set of paperwork. Confirm whether the item is classified here or under the complete-cycle heading, since the duty treatment differs materially and a frame shipped with its fork and headset can be argued either way at assessment. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 10% 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 frames and forks for mechanically propelled cycles 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 frames and forks for mechanically propelled cycles?
- 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 10% MFN duty applies.