Does mushrooms of the genus agaricus, fresh or chilled 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 mushrooms of the genus agaricus, 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.

Mushrooms of the genus Agaricus, fresh or chilled (HS 07095100) under India–UAE CEPA

HS 07095100 · OTHER VEGETABLES · 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% → 0%

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 mushrooms of the genus agaricus, fresh or chilled (HS 07095100), 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. Fresh Agaricus mushrooms — the common white button mushroom — move to zero preferential duty under CEPA against a 30% MFN rate, one of the larger percentage cuts in the fresh-produce chapter. IGST is 5%. Because Chapter 7 goods follow the wholly obtained rule, the preference is available only for mushrooms grown in UAE facilities; the UAE does operate controlled-environment mushroom farms, so this is genuinely achievable, unlike most fresh produce quoted from the emirates. Confirm the grower's address on the certificate of origin. A DPPQS import permit, phytosanitary certificate and FSSAI licence are required, and cold-chain integrity decides whether the consignment clears at all. 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 mushrooms of the genus agaricus, fresh or chilled 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 mushrooms of the genus agaricus, 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.