Does refined bleached deodorised (rbd) palm oil 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 100% MFN duty applies.

Refined bleached deodorised (RBD) palm oil (HS 15119010) under India–UAE CEPA

HS 15119010 · PALM 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: 100% → 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 refined bleached deodorised (rbd) palm oil (HS 15119010), 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. RBD palm oil is the refined, ready-to-use grade used in bakery fats, snacks and soaps. CEPA prices it at a 5% preferential duty against the 100% schedule rate, but the applied MFN duty comes from an effective-rate notification — compare against the live notification before claiming a saving. IGST is 5% and AIDC applies separately. The origin rule is a sub-heading change plus 40% value addition; UAE refining of imported crude can satisfy the shift, but the value test must still be proved. India has also restricted refined palm oil imports at times, so verify the current ITC(HS) policy alongside the FSSAI licence. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 100% MFN rate instead of the preference.

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

Frequently asked questions

Does refined bleached deodorised (rbd) palm oil 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 refined bleached deodorised (rbd) palm oil?: 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.