Rules of Origin for perfumes and eau-de-cologne — Dubai (UAE) to India
HS 33030010 · PERFUMES AND TOILET WATERS · 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 20% 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
- 20% → 20%
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
Perfumes and eau-de-cologne (HS 33030010) 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. Perfume is the classic Dubai-suitcase buy, so importers assume CEPA zeroes the duty — it does not. India kept perfumes and toilet waters on its exclusion list, and Annex 2A carries EXC in all ten year columns, so the position is permanent under the current schedule rather than a rate awaiting phase-down. A UAE-origin consignment pays the full basic customs duty regardless of origin, and no preferential rate can be claimed even with a valid Certificate of Origin. Add the social welfare surcharge on the duty and 18% IGST on the duty-inclusive value. Commercial imports also need CDSCO cosmetic registration, covering the product and the manufacturing site together and obtained before arrival. Note that personal-baggage allowances are a separate regime entirely — the duty-free bottle in a returning traveller's bag says nothing about the commercial lane, and conflating the two is the usual source of the misconception. Because the line is excluded, customs charges the 20% 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 perfumes and eau-de-cologne 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 perfumes and eau-de-cologne?
- 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 20% MFN duty applies.