Does articles of plastic qualify for India–UAE CEPA?

No — this line is currently excluded from India's CEPA tariff offer, so the preferential rate does not apply regardless of origin.

What is the Rule of Origin for articles of plastic?

Per CEPA Annex 3B: Chapter 39: CTSH + 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 15% MFN duty applies.

Rules of Origin for articles of plastic — Dubai (UAE) to India

HS 39269099 · Plastics · 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.

No CEPA benefit

This line is excluded from India's India–UAE CEPA tariff offer, so the 15% MFN basic customs duty applies regardless of origin. The goods are normally importable — there is simply no preferential rate to claim.

CEPA eligible: Excluded
Value addition (RVC): 40%
Tariff-classification change: CTSH Annex 3B rule set at chapter level — it covers the whole chapter, not this code alone
MFN → CEPA basic duty: 15% → 15%

Rule of Origin (CEPA Annex 3B, primary source): Chapter 39: CTSH + VA 40%

Qualifying under the Rules of Origin

Articles of plastic (HS 39269099) is currently excluded from India's India–UAE CEPA tariff offer, so no preferential rate applies regardless of origin. For reference, the Product-Specific Rule for this line is "Chapter 39: CTSH + VA 40%". 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. This plastics line is on India's CEPA exclusion list — Annex 2A marks it EXC in all ten year columns, so a UAE-origin import pays the full MFN duty regardless of a Certificate of Origin and no phase-down is pending. The Rules-of-Origin test is moot when no concession exists. This is the classic Chapter 39 trap: some plastic sub-headings get zero duty, others are excluded outright, and several more sit inside tariff-rate quotas with two different rates — the polyethylene and PVC lines in this corpus are quota-bound rather than free or excluded. The eight-digit code decides which of those three regimes applies, and a supplier describing goods as 'plastic articles' says nothing about it. Settle the classification before agreeing a landed price, because all three outcomes are represented within a few digits of each other. Because the line is excluded, customs charges the 15% MFN rate. Confirm eligibility against India's CEPA tariff schedule before assuming any benefit.

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 articles of plastic qualify for India–UAE CEPA?: No — this line is currently excluded from India's CEPA tariff offer, so the preferential rate does not apply regardless of origin.
What is the Rule of Origin for articles of plastic?: Per CEPA Annex 3B: Chapter 39: CTSH + 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 15% MFN duty applies.