India–UAE CEPA basics
What the India–UAE CEPA is, when it came into force, how much duty it removes, and which products qualify.
Data last updated: · Maintained by India FTA Duty Toolkit
What is the India–UAE CEPA?
The India–UAE Comprehensive Economic Partnership Agreement (CEPA) is a free-trade agreement signed on 18 February 2022 and in force since 1 May 2022. Both sides cut duty, but not by the same amount and not on the same things — which is why the headline "80%" figure quoted in most coverage does not describe what an Indian importer pays.
CEPA is India's most active bilateral trade corridor and the wedge this toolkit covers first. For an Indian importer, it means goods sourced from the UAE can clear customs at a preferential rate — often zero — instead of the standard Most-Favoured-Nation (MFN) rate, provided the paperwork is right.
How much duty does CEPA remove?
Two schedules, two different answers. India eliminated duty immediately on 64.61% of its tariff lines and excluded 9.72% outright. The UAE eliminated 80.3% immediately, reaching 97% of lines. Coverage of the agreement usually quotes the UAE's numbers; if you are importing into India, India's schedule is the one that decides your rate.
| Staging | India's schedule (imports into India) | UAE's schedule (Indian exports out) |
|---|---|---|
| Duty-free immediately | 7,694 products — 64.61% | 80.3% of lines |
| Phased to zero | 2,176 over 5–7 years (18.27%); 225 over 10 years (1.89%) | 1,089 over 5 years (14.4%); 180 over 10 years (2.4%) |
| Excluded | 1,157 products — 9.72% | 187 products — 2.4% |
| Overall reach | — | 97% of lines, 99% of Indian export value |
That 9.72% exclusion list is the number importers get caught by. It is why silver jewellery, most coffee and tea, several plastics and a range of food lines still pay the full MFN rate from the UAE — and gold jewellery gets its reduced rate only inside a small annual quota — which is why "CEPA means zero duty" is wrong often enough to be expensive. Look the code up with the import-duty estimator, or browse every verified line.
Staging figures from the Government of India's Indian Trade Portal ↗. An earlier version of this page quoted the UAE's 80.3% as if it described India's side; corrected 13 September 2026.
Which products qualify — and which don't?
Immediate zero-duty access went to labour-intensive sectors: gems and jewellery, textiles, leather, footwear, plastics, furniture, engineering goods, pharmaceuticals, and medical devices. Gems and jewellery exports alone jumped from ~USD 4.9bn to ~USD 8bn in FY2024 on the back of these cuts.
But CEPA is not blanket. Sensitive sectors are excluded — dairy, most fruits and vegetables, cereals, tea, coffee, sugar, tobacco, certain plastics, medical devices, auto and auto components, and PLI-scheme sectors. A common mistake is assuming "CEPA = zero duty" for everything; always confirm the specific HS line first.
What to do next
Qualifying for the rate is a two-part job: prove the goods originate in the UAE (Rules of Origin) and present a valid Certificate of Origin at import. Start with how to claim the CEPA benefit.
Frequently asked questions
- What is the India–UAE CEPA?
- The India–UAE Comprehensive Economic Partnership Agreement is a free-trade agreement signed on 18 February 2022 and in force since 1 May 2022. Each side made a separate commitment. For imports into India — the direction this site covers — India eliminated duty immediately on 7,694 products (64.61% of its tariff lines), phased others over 5, 7 and 10 years, and kept 1,157 products (9.72%) on an exclusion list. The UAE went further on its own side, at 97% of lines.
- When did the India–UAE CEPA come into force?
- The agreement entered into force on 1 May 2022. Tariff cuts are staged: most lines went to zero immediately, while others reduce over 5-year and 10-year schedules.
- Which products get zero duty under CEPA?
- On the UAE side, which governs Indian exports going out, 97% of tariff lines covering 99% of Indian export value are being eliminated, with 80.3% duty-free immediately. On India's side, which governs imports coming in, 64.61% of lines went duty-free immediately and 9.72% are excluded outright — so a preference has to be checked per HS code rather than assumed.
- Which products are excluded from CEPA?
- Sensitive sectors are carved out, including dairy, most fruits and vegetables, cereals, tea, coffee, sugar, tobacco, certain plastics, medical devices, and auto components. Always check the specific HS line before assuming a preference exists.
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.