Rules of Origin for raisins — Dubai (UAE) to India
HS 08062010 · GRAPES · 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.
No CEPA benefit
This line is excluded from India's India–UAE CEPA tariff offer, so the 105% 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
- 105% → 105%
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
Raisins (HS 08062010) 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 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. Raisins carry one of the highest duties in the entire Indian tariff and sit on India's CEPA exclusion list, with Annex 2A showing EXC in every one of the ten year columns. A UAE-origin consignment pays the full rate regardless of any Certificate of Origin, because India shielded dried grapes to protect domestic growers in Maharashtra and Karnataka. The Wholly Obtained origin discussion is moot when no concession exists. This is the starkest 'CEPA does not mean duty-free' example in the food basket, and it is worth checking against any supplier quote that implies otherwise. IGST is 5%. The clearance path is the standard dried-fruit one and is unaffected by the duty: an FSSAI import licence held by the importer, consignment-level food-import clearance with labelling and residue verification at the port, and a Plant Quarantine permit with a phytosanitary certificate under the 2003 Order. Because the line is excluded, customs charges the 105% 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 raisins 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 raisins?
- 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 105% MFN duty applies.