Rules of Origin for wooden furniture — Dubai (UAE) to India
HS 94036000 · Furniture · 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)
- 40%
- Tariff-classification change
- CTH Annex 3B rule set at chapter level — it covers the whole chapter, not this code alone
- MFN → CEPA basic duty
- 20% → 12.5%
Rule of Origin (CEPA Annex 3B, primary source): Chapter 94: CTH + VA 40%
Qualifying under the Rules of Origin
To claim the CEPA preference on wooden furniture (HS 94036000), the goods must qualify as UAE-originating. The Product-Specific Rule (Annex 3B) is "Chapter 94: 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. 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. Wooden furniture gets a partial CEPA cut rather than full elimination, and the distinction is the whole point of this line: India scheduled it as Tariff Reduction, so the duty steps down annually to a floor of 12.5% and stops there. It never reaches zero, which means a supply contract signed on the assumption that furniture goes duty-free under CEPA is built on a misreading. A UAE-origin piece with a valid Certificate of Origin pays 12.5% basic duty, a 7.5-point saving against the MFN rate — real, but permanent rather than improving. Qualification still requires a change of tariff heading plus 40% regional value content, both limbs, and furniture assembled in the UAE from imported panels and components is exactly the case where the value limb is tested. Confirm where the panels were made and the piece was assembled and finished, and keep that evidence with the origin declaration rather than producing it in response to a query. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 20% 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 wooden furniture qualify for India–UAE CEPA?
- Yes, if it meets the Annex 3B Product-Specific Rule "Chapter 94: 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 wooden furniture?
- Per CEPA Annex 3B: Chapter 94: 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 20% MFN duty applies.