Does woven cotton fabric qualify for India–UAE CEPA?

Yes, if it meets the Annex 3B Product-Specific Rule "Ex Chapter 52: CTSH + VA 40% (raw cotton 5201-5204 is wholly obtained)": 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 woven cotton fabric?

Per CEPA Annex 3B: Ex Chapter 52: CTSH + VA 40% (raw cotton 5201-5204 is wholly obtained). 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 10% MFN duty applies.

Woven cotton fabric (HS 52081100) under India–UAE CEPA

HS 52081100 · 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: CTSH
MFN → CEPA basic duty: 10% → 0%

Rule of Origin (CEPA Annex 3B, primary source): Ex Chapter 52: CTSH + VA 40% (raw cotton 5201-5204 is wholly obtained)

Qualifying under the Rules of Origin

To claim the CEPA preference on woven cotton fabric (HS 52081100), the goods must qualify as UAE-originating: the Product-Specific Rule (Annex 3B) is "Ex Chapter 52: CTSH + VA 40% (raw cotton 5201-5204 is wholly obtained)": the goods must undergo a change of tariff sub-heading (CTSH) AND add at least 40% regional value content — both conditions, not either/or. Cotton fabric is a clean CEPA win: the 10% MFN duty drops to zero and IGST is a low 5%. To originate, the fabric must change tariff sub-heading from its inputs and meet 40% value addition — usually easy where the cotton is spun and woven domestically (raw cotton headings are treated as wholly obtained). 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 10% MFN rate instead of the preference.

Check your own figures in the Rules of Origin (RVC) qualifier.

Frequently asked questions

Does woven cotton fabric qualify for India–UAE CEPA?: Yes, if it meets the Annex 3B Product-Specific Rule "Ex Chapter 52: CTSH + VA 40% (raw cotton 5201-5204 is wholly obtained)": 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 woven cotton fabric?: Per CEPA Annex 3B: Ex Chapter 52: CTSH + VA 40% (raw cotton 5201-5204 is wholly obtained). 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 10% MFN duty applies.