Rules of Origin for dried apricots — Dubai (UAE) to India
HS 08131000 · FRUIT · 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 dried apricots (HS 08131000), 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. Dried apricots attract a high MFN duty that CEPA removes entirely, with IGST at 5%. The catch is origin: dried fruit sits under the Wholly Obtained rule, so the apricots must have been grown in the UAE. The emirates grow no meaningful apricot crop — the volume shipped from Dubai is Turkish, Iranian or Uzbek fruit re-exported after sorting and repacking, and neither sorting nor repacking confers origin under a Wholly Obtained rule. A preference claim on re-exported fruit will not survive verification, and there is no value calculation available to rescue it, because Wholly Obtained admits none. Buy on the merits of the Dubai trade if the price works, but budget the full MFN rate. FSSAI clearance, a phytosanitary certificate and residue compliance apply at the port. 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 dried apricots 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 dried apricots?
- 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.