Rules of Origin for coffee, not roasted, not decaffeinated — c grade — Dubai (UAE) to India
HS 09011113 · 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 — C grade (HS 09011113) 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. Lower-grade green coffee is taxed identically to the premium grades, with no CEPA concession on any of them. The uniformity is intentional: grading the tariff would invite mis-declaration between grades. Annex 2A confirms the position rather than leaving it to inference — the line is EXC in every one of the ten years. The 5% IGST applies. For Indian roasters the practical consequence is that blending imported origins is prohibitively expensive, so domestic sourcing dominates. Where import does occur it is usually under an advance-authorisation or export-oriented scheme that suspends duty against a re-export obligation — a route administered by DGFT, unrelated to origin, and not something a Certificate of Origin can support. Green coffee also travels with the full food and plant-health apparatus: an FSSAI licence held by the importer, food-import clearance on each consignment with labelling and residue checks, and a Plant Quarantine permit with a phytosanitary certificate under the 2003 Order. Budget the clearance time, because none of it shortens because the duty is high. 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 — c 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 — c 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.