Rules of Origin for coffee, not roasted, not decaffeinated — b grade — Dubai (UAE) to India
HS 09011112 · COFFEE · 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 100% 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)
- 40%
- Tariff-classification change
- CTSH Annex 3B rule set at chapter level — it covers the whole chapter, not this code alone
- MFN → CEPA basic duty
- 100% → 100%
Rule of Origin (CEPA Annex 3B, primary source): CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).
Qualifying under the Rules of Origin
Coffee, not roasted, not decaffeinated — B grade (HS 09011112) 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 "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required)". 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. Coffee arabica and robusta green beans face a striking tariff that CEPA leaves entirely intact — Annex 2A carries EXC in all ten year columns, so the exclusion is permanent under the current schedule rather than a rate awaiting phase-down. India is itself a significant coffee producer with a politically organised grower base in Karnataka and Kerala, and the tariff exists to protect farmgate prices; it is not a revenue measure. The 5% IGST is low by comparison. At this duty with no preferential route, commercial import is effectively closed except for specialty lots where buyers accept the cost, which is exactly the outcome the tariff is designed to produce. Green coffee also carries the full food and plant-health sequence regardless: an FSSAI import licence, consignment-level food-import clearance with residue testing, and a Plant Quarantine permit with a phytosanitary certificate. Because the line is excluded, customs charges the 100% 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 coffee, not roasted, not decaffeinated — b grade 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 coffee, not roasted, not decaffeinated — b grade?
- Per CEPA Annex 3B: CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).. RVC% = [(FOB − value of non-originating materials) / FOB] × 100 (FOB basis).
- What proof is needed at import?
- A preferential Certificate of Origin filed through eCoO 2.0, presented at customs before clearance. Without it, the 100% MFN duty applies.