Does prunes (dried plums) 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 prunes (dried plums)?

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 25% MFN duty applies.

Prunes (dried plums) (HS 08132000) under India–UAE CEPA

HS 08132000 · FRUIT · 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: 25% → 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 prunes (dried plums) (HS 08132000), 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. Prunes carry a 25% MFN basic duty — a step below most dried fruit — and CEPA reduces it to zero, with 5% IGST. Origin governs whether that is usable: Chapter 8 requires the fruit to be wholly obtained in the UAE, and commercial prune production there is negligible. Most prunes offered out of Dubai originate in Chile, France or the United States, and re-export through a free zone does not create UAE origin however the invoice is raised. Treat a zero-duty quote with scepticism unless the exporter can name the orchard. Every consignment needs an FSSAI licence and a DPPQS phytosanitary certificate. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 25% MFN rate instead of the preference.

Check your own figures in the Rules of Origin (RVC) qualifier.

Frequently asked questions

Does prunes (dried plums) 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 prunes (dried plums)?: 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 25% MFN duty applies.