Does hazelnuts, in shell 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 hazelnuts, in shell?

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.

Hazelnuts, in shell (HS 08022100) under India–UAE CEPA

HS 08022100 · OTHER NUTS · 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: 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 hazelnuts, in shell (HS 08022100), 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. Hazelnuts in shell carry a 30% MFN basic customs duty that CEPA eliminates to 0%. The origin rule is Wholly Obtained, so the nuts must be grown in the UAE to qualify — a high bar for a crop the UAE does not commercially produce, meaning most in-shell hazelnuts trading through Dubai are third-country origin and pay the full MFN duty. The concession is real on paper but rarely claimable, a recurring pattern for Wholly Obtained agricultural lines. IGST is 5%. MFN from ICEGATE; the 0% preferential is the year-five rate in CEPA Annex 2A. 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 hazelnuts, in shell 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 hazelnuts, in shell?: 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.