Green tea in immediate packings exceeding 1 kg but not exceeding 20 kg (HS 09021030) under India–UAE CEPA
HS 09021030 · TEA · 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
Green tea in immediate packings exceeding 1 kg but not exceeding 20 kg (HS 09021030) 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).". Bulk-pack green tea in the 1–20 kg range serves blenders, food service and repackers, and carries the same 100% MFN duty with no CEPA benefit. The 5% IGST applies. Bulk tea imports attract phytosanitary and FSSAI scrutiny on pesticide residues, which is often the more demanding compliance path than customs. Given the tariff, the realistic routes for anyone needing imported tea at scale are duty-exemption schemes tied to re-export rather than any preferential-origin claim under CEPA. 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 green tea in immediate packings exceeding 1 kg but not exceeding 20 kg 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 green tea in immediate packings exceeding 1 kg but not exceeding 20 kg?
- 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.