Does potatoes, fresh or chilled (other than seed) 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 potatoes, fresh or chilled (other than seed)?

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 30% MFN duty applies.

Potatoes, fresh or chilled (other than seed) (HS 07019000) under India–UAE CEPA

HS 07019000 · POTATOES · Rules of Origin & preferential rate

Data last updated: 1 September 2026 · MFN duty & IGST verified against ICEGATE (Indian Customs EDI). Rules of Origin per CEPA Annex 3B. Verify your exact HS line before filing.

CEPA eligible: Yes
Value addition (RVC): n/a
Tariff-classification change: Wholly obtained
MFN → CEPA basic duty: 30% → 15%

Rule of Origin (CEPA Annex 3B, primary source): Wholly Obtained — qualifies on origin, no value-addition test (CEPA Annex 3B).

Qualifying under the Rules of Origin

To claim the CEPA preference on potatoes, fresh or chilled (other than seed) (HS 07019000), 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. Table potatoes carry a 30% MFN basic duty, and CEPA reduces it only to a 15% preferential floor — this line was scheduled for a partial cut, not elimination, because potatoes are a price-sensitive domestic crop. IGST is 5%. Origin is the hard part: the rule is wholly obtained, so only potatoes actually harvested in the UAE qualify, and the UAE's own production is small relative to the volume that moves through its ports. Most fresh-potato offers quoted from Dubai are re-exports and will fail origin verification. A DPPQS permit, phytosanitary certificate and FSSAI licence are mandatory. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 30% MFN rate instead of the preference.

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

Frequently asked questions

Does potatoes, fresh or chilled (other than seed) 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 potatoes, fresh or chilled (other than seed)?: 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 30% MFN duty applies.