Does mushrooms of the genus agaricus, fresh or chilled 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 mushrooms of the genus agaricus, 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.

Rules of Origin for mushrooms of the genus agaricus, fresh or chilled — Dubai (UAE) to India

HS 07095100 · OTHER VEGETABLES · 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.

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 mushrooms of the genus agaricus, fresh or chilled (HS 07095100), 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 Agaricus mushrooms — the common white button mushroom — move to zero preferential duty under CEPA, one of the larger percentage cuts in the fresh-produce chapter. IGST is 5%. Because Chapter 7 goods follow the Wholly Obtained rule, the preference is available only for mushrooms grown in UAE facilities — and unusually for this chapter, that is genuinely achievable: the UAE operates controlled-environment mushroom farms, so unlike asparagus, aubergine or hazelnuts the rule can actually be satisfied. Confirm the grower's address on the Certificate of Origin. A DPPQS import permit, phytosanitary certificate and FSSAI licence are required, and for a product with days of shelf life the cold-chain integrity decides whether the consignment clears at all, not the duty rate. 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 mushrooms of the genus agaricus, fresh or chilled 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 mushrooms of the genus agaricus, 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.