Does soya-bean oil and its fractions, other qualify for India–UAE CEPA?

Yes, if it meets the Annex 3B Product-Specific Rule "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTSH) AND add at least 40% regional value content — both conditions are required, not either/or.

What proof is needed at import?

A preferential Certificate of Origin filed through eCoO 2.0, presented at customs before clearance. Without it, the 45% MFN duty applies.

Rules of Origin for soya-bean oil and its fractions, other — Dubai (UAE) to India

HS 15079090 · SOYA-BEAN OIL AND ITS FRACTIONS · Rules of Origin & preferential rate

Data last updated: 1 September 2026 · MFN duty & IGST verified against ICEGATE (Indian Customs EDI). Rules of Origin per CEPA Annex 3B. Verify your exact HS line before filing.

CEPA eligible: Yes
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: 45% → 5%

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

To claim the CEPA preference on soya-bean oil and its fractions, other (HS 15079090), the goods must qualify as UAE-originating. The Product-Specific Rule (Annex 3B) is "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required)": the goods must undergo a change of tariff sub-heading (CTSH) AND add at least 40% regional value content — both conditions, not either/or. 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. This residual code covers soya-bean oil and fractions that are neither crude nor declared edible grade — typically industrial or technical grades and unclassified fractions. CEPA gives a preferential rate that stops at the same floor as refined edible grade rather than the treatment given to crude, so the residual line inherits the protective position rather than escaping it. IGST is 5%. The origin rule is a sub-heading change with 40% value addition. Classification is the live risk here: assessing officers frequently reclassify residual entries into the edible-grade code, which changes the FSSAI position entirely and turns an industrial consignment into a food one mid-clearance. Document the end use and specification before filing rather than in response to a query, and note that edible-grade consignments need FSSAI clearance. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 45% MFN rate instead of the preference.

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 soya-bean oil and its fractions, other qualify for India–UAE CEPA?: Yes, if it meets the Annex 3B Product-Specific Rule "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTSH) AND add at least 40% regional value content — both conditions are required, not either/or.
What is the Rule of Origin for soya-bean oil and its fractions, other?: 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 45% MFN duty applies.