The India–UAE CEPA duty dataset
533 Indian tariff lines across 50 HS chapters, with the duty rates, origin rules and compliance requirements that apply to goods moving from Dubai or anywhere in the UAE into India. Free to use with attribution.
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15 columns · 533 rows · CC BY 4.0 · updated
What is in it
- 533 8-digit ITC(HS) lines, each with MFN basic customs duty, IGST and the CEPA preferential rate.
- 415 lines carry a CEPA preference; the rest are excluded from India's tariff offer, which is itself hard to establish from public sources.
- Per-line Rules of Origin: the value-addition threshold, the required tariff shift, and the verbatim Annex 3B rule text.
- 25 lines flagged restricted or prohibited under India's ITC(HS) import policy, each with a citation.
- 361 lines also have a full page on this site with a worked duty breakdown and hand-written analysis.
Where each field comes from
| Field | Source | Status |
|---|---|---|
| mfn_bcd_pct, igst_pct | ICEGATE (Indian Customs EDI), country of origin AE All 533 rows checked against a banked ICEGATE duty snapshot, and re-checked on every build by scripts/seo/check-guardrails.mjs. Seven codes are sub-headings ICEGATE has no row for; those carry the rate of the real 8-digit leaf, documented in docs/real-data-sourcing.md. | Machine-verified |
| rvc_threshold_pct, tariff_shift, product_specific_rule | CEPA Annex 3B (Product-Specific Rules), agreement text 139 rules parsed from the agreement PDF and assigned by longest HS-prefix match. All 16 hand-verified products matched exactly. Thresholds run 3% to 45%, not a flat 40%. | Primary-sourced |
| cepa_bcd_pct, cepa_eligible | Annex 2A — India's Schedule of Specific Tariff Commitments Year-5 (2026) column. Hand-checked for the rows with duty_verified = true; filled in bulk for the rest. This is the field to treat with most care. | Bulk-filled, partly hand-checked |
| import_policy | DGFT ITC(HS) import policy Only set to restricted or prohibited where a real citation exists; everything else is free. Independent of tariff preference — a freely importable good can still be excluded from CEPA. | Cited or default |
| compliance | FSSAI, DGFT, BIS, CDSCO, DPPQS, WPC, CPCB Present on 533 rows. An entry means it was checked against the authority's own list, not inferred from the product description. | Gov-sourced |
What is not verified
Stated plainly, because a dataset you cannot audit is not worth citing:
- 172 rows have duty_verified = false. Their MFN duty and IGST are machine-checked, but the preferential rate was filled in bulk from Annex 2A and not reviewed line by line. Do not rely on the preferential figure for those rows.
- Edible oils (HS 15) carry the First Schedule standard rate — 45% for soya, 100% for palm. The applied MFN rate is set by effective-rate notification and moves with domestic prices, and AIDC applies on top.
- Smartphones (85171300) are an unresolved HS-2017 to HS-2022 transposition conflict, held at the conservative 20% MFN. The reasoning is on that product's page.
- AIDC is not modelled in the duty calculations. It is exempt on most lines but real on gold.
Citing it
Licensed CC BY 4.0 — use it commercially, modify it, just credit the source and link back.
India FTA Duty Toolkit, "India–UAE CEPA duty and Rules of Origin dataset", 533 lines, 13 September 2026. https://indiaftaduty.com/dataset/
Found an error? That is the most useful thing you can send us — tell us which HS line and what the correct figure should be, with a source.