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India FTA Duty Toolkit

Rules of Origin for fresh aubergines (brinjal) — Dubai (UAE) to India

HS 07093000 · OTHER VEGETABLES · 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)
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% → 0%

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 fresh aubergines (brinjal) (HS 07093000), 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. Fresh aubergines reach zero basic duty under CEPA. As fresh produce the qualifying rule is Wholly Obtained, so the crop must be grown in the UAE — there is no value-addition calculation to construct, but equally no way to qualify trans-shipped third-country produce, and no certificate can bridge that gap. Given the UAE's limited open-field farming, the realistic volume that qualifies is small, and importers of re-exported brinjal should expect the full MFN duty. IGST is 5%. The binding constraints are phytosanitary rather than fiscal: a Plant Quarantine import permit and a phytosanitary certificate under the 2003 Order, plus an FSSAI import licence and consignment-level food-import clearance with residue checks before release. Fresh vegetables are also subject to inspection on arrival, which for a perishable is the risk worth planning around rather than the tariff. 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 fresh aubergines (brinjal) 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 fresh aubergines (brinjal)?
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.