Rules of Origin for green tea in immediate packings exceeding 25 g but not exceeding 1 kg — Dubai (UAE) to India
HS 09021020 · 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 exceeding 25 g but not exceeding 1 kg (HS 09021020) 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. Mid-size retail tea packs are treated identically to the smaller and bulk sizes on duty. The pack-size splits in this heading exist for statistical and labelling purposes rather than differential duty, so classification between them does not change the tariff outcome — but it does change the labelling obligations, which is the reason to get it right. Annex 2A lists this line as excluded in every year of the ten-year schedule, so the position is settled for the life of the agreement rather than pending. The 5% IGST applies. Packs in this range usually reach a consumer, which brings both FSSAI labelling and Legal Metrology packaged-commodity declarations, alongside the consignment-level FSSAI food-import clearance and the Plant Quarantine permit and phytosanitary certificate that apply to all tea. None of those is affected by the duty. As with every Indian tea line, the protective tariff means import is a specialty proposition rather than a volume sourcing strategy, and anyone quoting a CEPA rate on this heading has misread the schedule. 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 exceeding 25 g but not exceeding 1 kg 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 exceeding 25 g but not exceeding 1 kg?
- 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.