How to claim the India–UAE CEPA benefit
The Certificate of Origin requirement and the step-by-step process to clear goods at the CEPA preferential rate instead of the MFN rate.
Data last updated: · Maintained by India FTA Duty Toolkit
How do I claim the CEPA duty benefit?
Present a valid preferential Certificate of Origin (CoO) at customs clearance. Without it, the full MFN rate applies and the benefit is lost — and the CoO cannot be obtained once goods are in transit, so arrange it before shipment.
The duty saving is real but conditional. CEPA gives a preferential rate only when you can prove the goods originate in the UAE and back it with the right certificate at the right moment. Miss the paperwork and customs treats the shipment like any non-FTA import.
The claim process, step by step
- Classify the goods. Find the 8-digit ITC-HS code. Duty rate and Rules of Origin both hang off this classification.
- Confirm origin. Run the Rules of Origin test (RVC ≥ 40% typically plus a tariff-classification change) to confirm the goods qualify as UAE-originating. Use the Rules of Origin qualifier.
- Obtain the Certificate of Origin before shipment. The UAE exporter secures a preferential CoO from the authorised issuing body. See the eCoO 2.0 walkthrough.
- Declare the preference at import. File the Bill of Entry claiming the CEPA notification and attach the CoO so customs applies the preferential rate.
- Keep records. Retain the CoO, cost statements, and origin declarations in case of post-clearance verification.
Common mistakes that cost the benefit
- No CoO before shipment. The single most common — and unrecoverable — error. There is no retroactive route.
- Assuming every product qualifies. Excluded sectors and goods that fail Rules of Origin get no preference. Check first.
- Wrong HS code. A misclassification can apply the wrong rate or break the origin claim entirely.
To see the actual rupee saving for your product before you start the paperwork, run the import-duty estimator.
Frequently asked questions
- How do I claim the CEPA duty benefit?
- Present a valid preferential Certificate of Origin (CoO) at customs clearance. Without it, the full MFN rate applies and the benefit is lost. The CoO must be arranged before the goods ship — it cannot be obtained once they are in transit.
- What happens if I don't have a Certificate of Origin at import?
- Customs charges the standard MFN rate, not the CEPA preferential rate. There is no retroactive refund route for a missing CoO, so the saving is lost for that consignment.
- Can I get a Certificate of Origin after the goods have shipped?
- No. If the CEPA CoO was not arranged before shipment, it is too late once the goods are in transit. Plan the CoO as part of pre-shipment documentation.
This guide is general information for the India–UAE CEPA corridor, not legal or customs advice. Verify rates and rules against official CBIC and DGFT sources before filing.