Rules of Origin for pepper, neither crushed nor ground — light black pepper — Dubai (UAE) to India
HS 09041120 · PEPPER OF THE GENUS PIPER · 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 70% 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
- 70% → 70%
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
Pepper, neither crushed nor ground — light black pepper (HS 09041120) 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. Light black pepper is protected against cheaper Vietnamese and Indonesian origin for the benefit of growers in Kerala and Karnataka, and CEPA does not open it. Annex 2A carries EXC in all ten year columns, so this is a standing exclusion rather than a rate awaiting phase-down. The 5% IGST applies. The more important point is that pepper carries a policy overlay that can stop a consignment the tariff would have allowed: a Minimum Import Price condition applies, and shipments invoiced below the notified threshold are not permitted at all, whatever duty is offered or claimed. Satisfying the duty does not satisfy the MIP, and the two move independently — the MIP is revised by notification while the tariff sits still. Add the FSSAI import licence, consignment-level food-import clearance with residue testing, and the Plant Quarantine permit and phytosanitary certificate, and the customs line is the least of the gates. Check the live MIP notification before contracting, not before filing. Because the line is excluded, customs charges the 70% 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 pepper, neither crushed nor ground — light black pepper 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 pepper, neither crushed nor ground — light black pepper?
- 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 70% MFN duty applies.