Coffee, not roasted, not decaffeinated — C grade (HS 09011113) under India–UAE CEPA
HS 09011113 · COFFEE · 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.
No CEPA benefit
This line is excluded from India's India–UAE CEPA tariff offer, so the 100% MFN basic customs duty applies regardless of origin. The goods are normally importable — there is simply no preferential rate to claim.
- CEPA eligible
- Excluded
- Value addition (RVC)
- 40%
- Tariff-classification change
- CTSH
- MFN → CEPA basic duty
- 100% → 100%
Rule of Origin (CEPA Annex 3B, primary source): CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).
Qualifying under the Rules of Origin
Coffee, not roasted, not decaffeinated — C grade (HS 09011113) 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 "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).". Lower-grade green coffee carries the same 100% MFN duty as higher grades, with no CEPA concession. The uniformity is intentional: grading the tariff would invite mis-declaration between grades. The 5% IGST applies. For Indian roasters the practical consequence is that blending imported origins is prohibitively expensive, so domestic sourcing dominates. Where import does occur it is usually under an advance-authorisation or export-oriented scheme that suspends duty against a re-export obligation, a route entirely separate from CEPA preference. Because the line is excluded, customs charges the 100% 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 coffee, not roasted, not decaffeinated — c grade 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 coffee, not roasted, not decaffeinated — c grade?
- Per CEPA Annex 3B: CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).. RVC% = [(FOB − value of non-originating materials) / FOB] × 100 (FOB basis).
- What proof is needed at import?
- A preferential Certificate of Origin filed through eCoO 2.0, presented at customs before clearance. Without it, the 100% MFN duty applies.