Does aluminium (unwrought) qualify for India–UAE CEPA?

Yes, if it meets the Annex 3B Product-Specific Rule "Chapter 76: CTSH + VA 45% (note: 45%, higher than the usual 40%)": it must BOTH change tariff classification (CTSH) AND add at least 45% regional value content — both conditions are required, not either/or.

What is the Rule of Origin for aluminium (unwrought)?

Per CEPA Annex 3B: Chapter 76: CTSH + VA 45% (note: 45%, higher than the usual 40%). 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 7.5% MFN duty applies.

Rules of Origin for aluminium (unwrought) — Dubai (UAE) to India

HS 76011000 · Metals · Rules of Origin & preferential rate

Data last updated: 14 June 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: CTSH Annex 3B rule set at chapter level — it covers the whole chapter, not this code alone
MFN → CEPA basic duty: 7.5% → 3.75%

Rule of Origin (CEPA Annex 3B, primary source): Chapter 76: CTSH + VA 45% (note: 45%, higher than the usual 40%)

Qualifying under the Rules of Origin

To claim the CEPA preference on aluminium (unwrought) (HS 76011000), the goods must qualify as UAE-originating. The Product-Specific Rule (Annex 3B) is "Chapter 76: CTSH + VA 45% (note: 45%, higher than the usual 40%)": the goods must undergo a change of tariff sub-heading (CTSH) 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, 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. Unwrought aluminium is mid-phase under CEPA, not yet duty-free. Ingots — the dominant import form — are on a ten-year phased track and sit part-way down it, while faster-phasing forms such as billets and wire bars have already reached zero. So the eight-digit code decides whether this shipment pays a reduced rate or nothing at all, and the invoice word 'unwrought' covers both. The origin bar is unusually high: Chapter 76 needs a sub-heading change plus 45% value addition, not the typical 40%, so a calculation built for the ordinary rule can clear that bar and fail this one. Primary metal genuinely smelted in the UAE clears 45% comfortably; traded metal does not. Note also that this is an HS-2022 code with no direct line in Annex 2A — the position rests on the eight-digit leaves beneath it. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 7.5% 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 aluminium (unwrought) qualify for India–UAE CEPA?: Yes, if it meets the Annex 3B Product-Specific Rule "Chapter 76: CTSH + VA 45% (note: 45%, higher than the usual 40%)": it must BOTH change tariff classification (CTSH) AND add at least 45% regional value content — both conditions are required, not either/or.
What is the Rule of Origin for aluminium (unwrought)?: Per CEPA Annex 3B: Chapter 76: CTSH + VA 45% (note: 45%, higher than the usual 40%). 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 7.5% MFN duty applies.