Does crude soya-bean oil, whether or not degummed qualify for India–UAE CEPA?

Yes, if it meets the Annex 3B Product-Specific Rule "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTSH) AND add at least 40% regional value content — both conditions are required, not either/or.

What proof is needed at import?

A preferential Certificate of Origin filed through eCoO 2.0, presented at customs before clearance. Without it, the 45% MFN duty applies.

Crude soya-bean oil, whether or not degummed (HS 15071000) under India–UAE CEPA

HS 15071000 · SOYA-BEAN OIL AND ITS FRACTIONS · 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): 40%
Tariff-classification change: CTSH
MFN → CEPA basic duty: 45% → 0%

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

To claim the CEPA preference on crude soya-bean oil, whether or not degummed (HS 15071000), the goods must qualify as UAE-originating: the Product-Specific Rule (Annex 3B) is "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": the goods must undergo a change of tariff sub-heading (CTSH) AND add at least 40% regional value content — both conditions, not either/or. Crude soya-bean oil is a bulk edible-oil line, and CEPA takes it from the 45% tariff-schedule rate to zero preferential duty, with 5% IGST. Origin is workable here: the rule is a change of sub-heading plus 40% value addition, and crushing imported soya beans of Chapter 12 into crude oil clears the tariff shift — but the value-addition test must be met as well, which bare trans-shipment cannot do. Two cautions before you price: edible oils also carry AIDC, and the applied MFN rate is set by effective-rate notification rather than the First Schedule. Check the current notification and hold an FSSAI licence. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 45% MFN rate instead of the preference.

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

Frequently asked questions

Does crude soya-bean oil, whether or not degummed qualify for India–UAE CEPA?: Yes, if it meets the Annex 3B Product-Specific Rule "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTSH) AND add at least 40% regional value content — both conditions are required, not either/or.
What is the Rule of Origin for crude soya-bean oil, whether or not degummed?: 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 45% MFN duty applies.