Pepper, neither crushed nor ground — light black pepper (HS 09041120) under India–UAE CEPA
HS 09041120 · PEPPER OF THE GENUS PIPER · 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 70% 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
- 70% → 70%
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
Pepper, neither crushed nor ground — light black pepper (HS 09041120) 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).". Light black pepper faces a 70% MFN duty with no CEPA reduction, protecting growers in Kerala and Karnataka against cheaper Vietnamese and Indonesian origin. The 5% IGST applies. Pepper is also subject to a minimum import price that has been used to curb low-value shipments, a measure that operates independently of tariff and can block a consignment outright. Importers must check the current minimum-import-price notification alongside the duty, since satisfying one does not satisfy the other. Because the line is excluded, customs charges the 70% 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 pepper, neither crushed nor ground — light black pepper 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 pepper, neither crushed nor ground — light black pepper?
- 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 70% MFN duty applies.