Rules of Origin for green tea in immediate packings not exceeding 25 g — Dubai (UAE) to India
HS 09021010 · TEA · 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
Green tea in immediate packings not exceeding 25 g (HS 09021010) 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. Small retail packs of green tea sit behind one of the highest tariff walls in the corpus, and CEPA does not breach it. India is one of the world's largest tea producers, and the tariff protects a sector employing millions across Assam, West Bengal and the Nilgiris. The 5% IGST applies. The exclusion is not an omission that might be corrected next year: India's schedule in Annex 2A carries EXC in all ten year columns for this line, so there is no phase-down to wait for and no quota to apply for, and a Certificate of Origin buys nothing. Three separate compliance regimes govern the consignment instead. An FSSAI import licence must be held by the importer and every consignment cleared through food-import at the port, with labelling, additive and residue compliance checked before release. A Plant Quarantine import permit and a phytosanitary certificate are required under the 2003 Order. Retail packs then attract packaged-commodity declarations under the Legal Metrology Act, which have to be printed at origin rather than stickered at the port. Taken together, the tariff makes commercial import uncompetitive against domestic tea, so this line is chiefly relevant to niche imported specialty teas where the buyer absorbs the duty and the compliance cost. 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 green tea in immediate packings not exceeding 25 g 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 green tea in immediate packings not exceeding 25 g?
- 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.