Dates (HS 08041020) under India–UAE CEPA
HS 08041020 · Agriculture · Rules of Origin & preferential rate
Data last updated: · confirm product-specific rules in the CEPA schedule
- CEPA eligible
- Yes
- Value addition (RVC)
- n/a
- Tariff-classification change
- Wholly obtained
- MFN → CEPA basic duty
- 20% → 0%
Rule of Origin (CEPA Annex 3B, primary source): Ex Chapter 8: Wholly Obtained (WO)
Qualifying under the Rules of Origin
To claim the CEPA preference on dates (HS 08041020), the goods must qualify as UAE-originating: the Product-Specific Rule (Annex 3B) is Wholly Obtained — the goods must be entirely grown or produced in the UAE, so no value-addition calculation applies. Dates are a flagship UAE export and one of the few agricultural lines given real CEPA relief: the 20% MFN duty falls to zero and IGST is a low 5%. The origin rule is Wholly Obtained — the dates must be grown and harvested in the UAE — so for genuine UAE produce origin is rarely in doubt. 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 dates qualify for India–UAE CEPA?
- Yes, if it is wholly obtained in the UAE — i.e. entirely grown or produced there. The Annex 3B Product-Specific Rule for this line is Wholly Obtained.
- What is the Rule of Origin for dates?
- Wholly Obtained (WO): the product must be entirely obtained or produced in the UAE, with no value-addition calculation required.
- 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.