Does cosmetics and beauty preparations qualify for India–UAE CEPA?

Yes, if it meets the Annex 3B Product-Specific Rule "Chapter 33: CTSH + VA 40%": 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 cosmetics and beauty preparations?

Per CEPA Annex 3B: Chapter 33: CTSH + VA 40%. 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.

Rules of Origin for cosmetics and beauty preparations — Dubai (UAE) to India

HS 33049990 · Chemicals · Rules of Origin & preferential rate

Data last updated: 14 June 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: 20% → 0%

Rule of Origin (CEPA Annex 3B, primary source): Chapter 33: CTSH + VA 40%

Qualifying under the Rules of Origin

To claim the CEPA preference on cosmetics and beauty preparations (HS 33049990), the goods must qualify as UAE-originating. The Product-Specific Rule (Annex 3B) is "Chapter 33: CTSH + VA 40%": 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. Cosmetics carry a 20% MFN basic duty that CEPA removes in full, with 18% IGST. The UAE is a genuine blending and filling base for this category, so the Annex 3B rule — a sub-heading change plus 40% value addition — is achievable, though fragrance-led formulations where imported concentrate dominates the cost frequently fail the value limb. The gate that actually delays shipments is CDSCO: every cosmetic imported into India needs import registration on Form COS-1 with the COS-2 certificate issued before arrival, held by the brand owner or an authorised Indian agent, and Indian labelling applied at origin rather than stickered at the port. One practical addition on the classification: Chapter 33 splits lip, eye, skin, nail and other preparations across separate eight-digit lines, and a CDSCO registration granted for one does not extend to another. A brand launching a range needs a registration per product, not per supplier, which is the lead-time item rather than the tariff. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 20% 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 cosmetics and beauty preparations qualify for India–UAE CEPA?: Yes, if it meets the Annex 3B Product-Specific Rule "Chapter 33: CTSH + VA 40%": 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 cosmetics and beauty preparations?: Per CEPA Annex 3B: Chapter 33: CTSH + VA 40%. 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.