Does soya-bean oil and its fractions, other 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.

Soya-bean oil and its fractions, other (HS 15079090) under India–UAE CEPA

HS 15079090 · 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% → 5%

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 soya-bean oil and its fractions, other (HS 15079090), 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. This residual code covers soya-bean oil and fractions that are neither crude nor declared edible grade — typically industrial or technical grades and unclassified fractions. CEPA gives a 5% preferential rate against the 45% schedule rate, the same floor as refined edible grade rather than the zero granted to crude. IGST is 5%. The origin rule is a sub-heading change with 40% value addition. Classification is the live risk on this line: assessing officers frequently reclassify residual entries into the edible-grade code, which changes the FSSAI position entirely, so document the end use and specification before filing. Edible-grade consignments need FSSAI clearance. 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 soya-bean oil and its fractions, other 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 soya-bean oil and its fractions, other?: 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.