Does laptops and portable computers qualify for India–UAE CEPA?

Yes, if it meets the Annex 3B Product-Specific Rule "Chapter 84: CTH + VA 40%": it must BOTH change tariff classification (CTH) AND add at least 40% regional value content — both conditions are required, not either/or.

What is the Rule of Origin for laptops and portable computers?

Per CEPA Annex 3B: Chapter 84: CTH + VA 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 0% MFN duty applies.

Laptops and portable computers (HS 84713010) under India–UAE CEPA

HS 84713010 · Engineering goods · Rules of Origin & preferential rate

Data last updated: 13 June 2026 · confirm product-specific rules in the CEPA schedule

CEPA eligible: Yes
Value addition (RVC): 40%
Tariff-classification change: CTH
MFN → CEPA basic duty: 0% → 0%

Rule of Origin (CEPA Annex 3B, primary source): Chapter 84: CTH + VA 40%

Qualifying under the Rules of Origin

To claim the CEPA preference on laptops and portable computers (HS 84713010), the goods must qualify as UAE-originating: the Product-Specific Rule (Annex 3B) is "Chapter 84: CTH + VA 40%": the goods must undergo a change of tariff heading (CTH) AND add at least 40% regional value content — both conditions, not either/or. Laptops already carry a 0% MFN basic customs duty under the ITA, so CEPA adds no duty saving here — the only import cost is the 18% IGST, which a registered importer recovers anyway. MFN and IGST are from ICEGATE; the CEPA preferential rate follows the agreement — verify before filing. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 0% MFN rate instead of the preference.

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

Frequently asked questions

Does laptops and portable computers qualify for India–UAE CEPA?: Yes, if it meets the Annex 3B Product-Specific Rule "Chapter 84: CTH + VA 40%": it must BOTH change tariff classification (CTH) AND add at least 40% regional value content — both conditions are required, not either/or.
What is the Rule of Origin for laptops and portable computers?: Per CEPA Annex 3B: Chapter 84: CTH + VA 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 0% MFN duty applies.