Rules of Origin for green tea in immediate packings exceeding 1 kg but not exceeding 20 kg — Dubai (UAE) to India
HS 09021030 · 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 1 kg but not exceeding 20 kg (HS 09021030) 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. Bulk-pack green tea in the 1–20 kg range serves blenders, food service and repackers, and gets no better treatment than the retail sizes — Annex 2A shows EXC across all ten years, so the exclusion is permanent under the current schedule. The 5% IGST applies. Bulk tea attracts phytosanitary and FSSAI scrutiny on pesticide residues, which is often the more demanding compliance path than customs: the Plant Quarantine permit and phytosanitary certificate come under the 2003 Order, and the FSSAI food-import clearance tests residues at the port before release. Unlike the retail sizes, bulk packs escape packaged-commodity labelling, which is the one practical advantage of this sub-heading. Given the tariff, the realistic routes for anyone needing imported tea at scale are duty-exemption schemes tied to a re-export obligation rather than any preferential-origin claim under CEPA — a completely different mechanism, administered by DGFT rather than claimed at assessment, and one that does not depend on the tea being of UAE origin at all. 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 1 kg but not exceeding 20 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 1 kg but not exceeding 20 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.