Does cotton t-shirts and apparel qualify for India–UAE CEPA?

Yes, if it meets the Annex 3B Product-Specific Rule "Chapter 61: CTH + VA 40%": it must BOTH change tariff classification (CTH) AND add at least 40% regional value content — both conditions are required, not either/or.

What is the Rule of Origin for cotton t-shirts and apparel?

Per CEPA Annex 3B: Chapter 61: CTH + 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.

Cotton T-shirts and apparel (HS 61091000) under India–UAE CEPA

HS 61091000 · Textiles · Rules of Origin & preferential rate

Data last updated: 13 June 2026 · confirm product-specific rules in the CEPA schedule

CEPA eligible: Yes
Value addition (RVC): 40%
Tariff-classification change: CTH
MFN → CEPA basic duty: 20% → 0%

Rule of Origin (CEPA Annex 3B, primary source): Chapter 61: CTH + VA 40%

Qualifying under the Rules of Origin

To claim the CEPA preference on cotton t-shirts and apparel (HS 61091000), the goods must qualify as UAE-originating: the Product-Specific Rule (Annex 3B) is "Chapter 61: CTH + VA 40%": the goods must undergo a change of tariff heading (CTH) AND add at least 40% regional value content — both conditions, not either/or. Apparel carries one of the steepest MFN duties at 20%, so CEPA's zero rate is a large saving. Knitted garments must change tariff heading and add 40% regional value to originate — a real test when fabric is imported. Note the textile de-minimis allows up to 7% non-originating material by weight. MFN and IGST are from ICEGATE; the CEPA preferential rate follows the agreement — verify before filing. 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.

Frequently asked questions

Does cotton t-shirts and apparel qualify for India–UAE CEPA?: Yes, if it meets the Annex 3B Product-Specific Rule "Chapter 61: CTH + VA 40%": it must BOTH change tariff classification (CTH) AND add at least 40% regional value content — both conditions are required, not either/or.
What is the Rule of Origin for cotton t-shirts and apparel?: Per CEPA Annex 3B: Chapter 61: CTH + 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.