Does garlic 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 garlic?

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 100% MFN duty applies.

Rules of Origin for garlic — Dubai (UAE) to India

HS 07032000 · ONIONS · 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 100% 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: 100% → 100%

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

Garlic (HS 07032000) 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. Garlic is on India's CEPA exclusion list, and Annex 2A carries EXC in all ten year columns — a UAE-origin import pays the full duty and no Certificate of Origin unlocks a lower one, permanently under the current schedule. India protects garlic heavily to defend domestic farmers from cheap third-country supply that often routes through re-export hubs, which is exactly the traffic this corridor carries. Importers expecting an FTA discount on garlic are routinely caught out; the realistic planning rate is the full MFN. IGST is 5%. The origin rule would be Wholly Obtained if a concession existed, so garlic grown anywhere but the UAE could never have qualified anyway — the exclusion and the origin rule point the same way. What does govern the consignment is food and plant control: an FSSAI import licence, consignment-level food-import clearance with residue checks, and a Plant Quarantine import permit with a phytosanitary certificate. Budget for those, not for a preference. Because the line is excluded, customs charges the 100% 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 garlic 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 garlic?: 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 100% MFN duty applies.