Does raisins 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 raisins?

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 105% MFN duty applies.

Raisins (HS 08062010) under India–UAE CEPA

HS 08062010 · GRAPES · 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: 105% → 105%

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

Raisins (HS 08062010) 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).". Raisins sit on India's CEPA exclusion list and carry one of the highest duties in the entire tariff — a 105% MFN basic customs duty — with no preferential rate whatsoever. A UAE-origin consignment pays the full 105% regardless of any Certificate of Origin, because India shielded dried grapes to protect domestic growers in Maharashtra and Karnataka. The Wholly Obtained origin discussion is moot when no concession exists. This is the starkest 'CEPA does not mean duty-free' example in the food basket. IGST is 5%. MFN from ICEGATE; the exclusion is per CEPA Annex 2A (Schedule of India). Because the line is excluded, customs charges the 105% 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 raisins 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 raisins?: 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 105% MFN duty applies.