Rules of Origin for hazelnuts, in shell — Dubai (UAE) to India
HS 08022100 · OTHER NUTS · 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 hazelnuts, in shell (HS 08022100), 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 as the residual rule, applying to the chapter apart from the lines given their own, 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. Hazelnuts in shell reach zero basic duty under CEPA on paper. The origin rule is Wholly Obtained, so the nuts must be grown in the UAE to qualify — a high bar for a crop the UAE does not commercially produce, meaning most in-shell hazelnuts trading through Dubai are third-country origin and pay the full MFN duty. The concession is real but rarely claimable, a recurring pattern across Wholly Obtained agricultural lines in this agreement and one of the clearest illustrations that a headline rate and an achievable rate are different things. IGST is 5%. Nuts in shell attract the full plant-health apparatus: a Plant Quarantine import permit and phytosanitary certificate under the 2003 Order, alongside an FSSAI import licence and consignment-level food-import clearance with aflatoxin and residue checks, which for nuts is a substantive test rather than a formality. 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 hazelnuts, in shell 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 hazelnuts, in shell?
- 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.