Does garlic 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 garlic?

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 100% MFN duty applies.

Garlic (HS 07032000) under India–UAE CEPA

HS 07032000 · ONIONS · Rules of Origin & preferential rate

Data last updated: 14 June 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: Excluded
Value addition (RVC): n/a
Tariff-classification change: Wholly obtained
MFN → CEPA basic duty: 100% → 100%

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

Garlic (HS 07032000) 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).". Garlic is on India's CEPA exclusion list, carrying a 100% MFN basic customs duty with no preferential rate. A UAE-origin import pays the full 100% — India protects garlic heavily to defend domestic farmers from cheap third-country supply that often routes through re-export hubs. No Certificate of Origin unlocks a lower duty here. Importers expecting an FTA discount on garlic are routinely caught out; the realistic planning rate is the full MFN. IGST is 5%. MFN from ICEGATE; the exclusion is per CEPA Annex 2A (Schedule of India). Because the line is excluded, customs charges the 100% 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 garlic 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 garlic?: 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 100% MFN duty applies.