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India FTA Duty Toolkit

Shallots, fresh or chilled (HS 07031020) under India–UAE CEPA

HS 07031020 · ONIONS · Rules of Origin & preferential rate

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

No CEPA benefit

This line is excluded from India's India–UAE CEPA tariff offer, so the 30% MFN basic customs duty applies regardless of origin. The goods are normally importable — there is simply no preferential rate to claim.

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

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

Shallots, fresh or chilled (HS 07031020) is currently excluded from India's India–UAE CEPA tariff offer, so no preferential rate applies regardless of origin. For reference, the Product-Specific Rule for this line is "Wholly Obtained — qualifies on origin, no value-addition test (CEPA Annex 3B).". Shallots serve both culinary demand and South Indian cooking traditions where they are a staple. The 30% MFN duty applies with no CEPA benefit, and the 5% IGST is low. As with onions generally, the volatile part is not the tariff but the policy overlay: India adjusts onion and shallot trade measures frequently in response to domestic supply shocks. Phytosanitary certification and fumigation requirements also apply to fresh produce imports and are commonly the practical bottleneck at the port. Because the line is excluded, customs charges the 30% MFN rate. Confirm eligibility against India's CEPA tariff schedule before assuming any benefit.

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

Frequently asked questions

Does shallots, fresh or chilled qualify for India–UAE CEPA?
No — this line is currently excluded from India's CEPA tariff offer, so the preferential rate does not apply regardless of origin.
What is the Rule of Origin for shallots, fresh or chilled?
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.