Does refined bleached deodorised (rbd) palmolein 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) palmolein (HS 15119020) under India–UAE CEPA

HS 15119020 · 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) palmolein (HS 15119020), 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 palmolein is the liquid fraction of refined palm oil and the workhorse frying oil of Indian kitchens. CEPA sets a 5% preferential duty against the 100% First Schedule rate, with 5% IGST and AIDC on top; the applied MFN rate comes from a notification, so verify it before quoting a saving. Origin requires a sub-heading change and 40% value addition — fractionating imported RBD palm oil in the UAE is a weak shift, since palmolein and palm oil sit close in the tariff. Import policy on refined palmolein has been tightened before; check ITC(HS) status and FSSAI. 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) palmolein 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) palmolein?: 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.