Does potatoes, fresh or chilled (other than seed) qualify for India–UAE CEPA?

Yes, if it is wholly obtained in the UAE — i.e. entirely grown or produced there. The Annex 3B Product-Specific Rule for this line is Wholly Obtained.

What is the Rule of Origin for potatoes, fresh or chilled (other than seed)?

Wholly Obtained (WO): the product must be entirely obtained or produced in the UAE, with no value-addition calculation required.

What proof is needed at import?

A preferential Certificate of Origin filed through eCoO 2.0, presented at customs before clearance. Without it, the 30% MFN duty applies.

Rules of Origin for potatoes, fresh or chilled (other than seed) — Dubai (UAE) to India

HS 07019000 · POTATOES · Rules of Origin & preferential rate

Data last updated: 1 September 2026 · MFN duty & IGST verified against ICEGATE (Indian Customs EDI). Rules of Origin per CEPA Annex 3B. Verify your exact HS line before filing.

Import restricted

DGFT lists this line as Restricted under ITC(HS) Schedule 1 (Import Policy), so it needs an import authorisation or must meet the stated condition — it is not freely importable. DGFT condition: Import of Potatoes from Bhutan is permitted freely, without any license, up to 30th June,2027. source ↗

CEPA eligible: Yes
Value addition (RVC): n/a
Tariff-classification change: Wholly obtained Annex 3B rule set at chapter level — it covers the whole chapter, not this code alone
MFN → CEPA basic duty: 30% → 15%

Rule of Origin (CEPA Annex 3B, primary source): Wholly Obtained — qualifies on origin, no value-addition test (CEPA Annex 3B).

Qualifying under the Rules of Origin

To claim the CEPA preference on potatoes, fresh or chilled (other than seed) (HS 07019000), the goods must qualify as UAE-originating. The Product-Specific Rule (Annex 3B) is Wholly Obtained — the goods must be entirely grown or produced in the UAE, so no value-addition calculation applies. 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. Table potatoes get a partial cut under CEPA, not elimination: the schedule steps the duty down to a floor and holds it there, because potatoes are a price-sensitive domestic crop. A contract priced on eventual duty-free entry is built on a misreading — this line never reaches zero on the current schedule. IGST is 5%. Origin is the hard part: the rule is Wholly Obtained, so only potatoes actually harvested in the UAE qualify, and UAE production is small relative to the volume moving through its ports, which means most fresh-potato offers quoted from Dubai are re-exports that will fail origin verification. The line is also Restricted under the ITC(HS) policy, requiring an import authorisation — a permission question that precedes the rate question. A DPPQS permit, phytosanitary certificate and FSSAI licence are all mandatory. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 30% 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 potatoes, fresh or chilled (other than seed) qualify for India–UAE CEPA?: Yes, if it is wholly obtained in the UAE — i.e. entirely grown or produced there. The Annex 3B Product-Specific Rule for this line is Wholly Obtained.
What is the Rule of Origin for potatoes, fresh or chilled (other than seed)?: Wholly Obtained (WO): the product must be entirely obtained or produced in the UAE, with no value-addition calculation required.
What proof is needed at import?: A preferential Certificate of Origin filed through eCoO 2.0, presented at customs before clearance. Without it, the 30% MFN duty applies.