Rules of Origin for shallots, fresh or chilled — Dubai (UAE) to India
HS 07031020 · ONIONS · 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.
No CEPA benefit
This line is excluded from India's India–UAE CEPA tariff offer, so the 30% 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)
- 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% → 30%
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
Shallots, fresh or chilled (HS 07031020) 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 "Wholly Obtained — qualifies on origin, no value-addition test (CEPA Annex 3B)". 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. Shallots serve both culinary demand and South Indian cooking traditions where they are a staple. The 30% MFN duty applies with no CEPA benefit — Annex 2A shows EXC across all ten years — and the 5% IGST is low. As with onions generally, the volatile part is not the tariff but the policy overlay: India adjusts onion and shallot trade measures frequently in response to domestic supply shocks, and a position that held last season is not evidence about this one. The Annex 3B origin rule is Wholly Obtained, so if a preference existed it would be simple to prove; the exclusion makes that moot. Phytosanitary certification under the Plant Quarantine Order and fumigation requirements apply to fresh produce imports and are commonly the practical bottleneck at the port, alongside the FSSAI import licence and consignment-level food-import clearance. For a perishable in a 30%-duty line with no preferential route, the decision is usually made on clearance speed and shelf life rather than on landed duty at all. Because the line is excluded, customs charges the 30% 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 shallots, fresh or chilled 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 shallots, fresh or chilled?
- 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.