Dried apricots (HS 08131000) under India–UAE CEPA
HS 08131000 · FRUIT · 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.
- 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 dried apricots (HS 08131000), 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. Dried apricots attract a 30% MFN basic duty that CEPA removes entirely, with IGST at 5%. The catch is origin: dried fruit sits under the wholly obtained rule, so the apricots must have been grown in the UAE. The emirates grow no meaningful apricot crop — the volume shipped from Dubai is Turkish, Iranian or Uzbek fruit re-exported after sorting and repacking. Sorting and repacking do not confer origin, and a preference claim on re-exported fruit will not survive verification. Buy on the merits of the Dubai trade if you like, but budget the 30% MFN rate. FSSAI and phytosanitary clearance apply. 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 dried apricots 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 dried apricots?
- 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.