Rules of Origin for fresh dates — Dubai (UAE) to India
HS 08041010 · DATES · 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 dates (HS 08041010), 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. Fresh dates are one of the few agricultural concessions the UAE can genuinely fulfil, since dates are a flagship UAE crop. The origin rule is Wholly Obtained, so UAE-grown dates qualify cleanly with a valid Certificate of Origin, making the full duty saving realistically achievable here, unlike most fresh-produce lines where the rule is satisfiable only in theory. The same simplicity cuts the other way: dates packed in the UAE but grown elsewhere do not qualify, and no certificate can cure that in a re-export hub. IGST is 5%. Confirm fresh versus the wet-date and processed-date lines, which sit on separate eight-digit codes with their own treatment. Clearance runs on food and plant control — an FSSAI import licence, consignment-level food-import clearance, and a Plant Quarantine permit with a phytosanitary certificate — none of which is shortened by the duty being zero. 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 dates 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 dates?
- 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.