Does chewing gum (sugar confectionery) qualify for India–UAE CEPA?

Yes, if it meets the Annex 3B Product-Specific Rule "CTH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTH) 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.

Chewing gum (sugar confectionery) (HS 17041000) under India–UAE CEPA

HS 17041000 · SUGAR CONFECTIONERY · Rules of Origin & preferential rate

Data last updated: 14 June 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: CTH
MFN → CEPA basic duty: 45% → 0%

Rule of Origin (CEPA Annex 3B, primary source): CTH + 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 chewing gum (sugar confectionery) (HS 17041000), the goods must qualify as UAE-originating: the Product-Specific Rule (Annex 3B) is "CTH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": the goods must undergo a change of tariff heading (CTH) AND add at least 40% regional value content — both conditions, not either/or. Chewing gum attracts a 45% MFN basic customs duty, which CEPA eliminates to 0% from 2026 after a five-year phase-down. A UAE-manufactured gum with a valid Certificate of Origin therefore enters duty-free, a meaningful margin on a high-volume FMCG line. The origin rule is a change of tariff heading plus 40% value addition, achievable when the gum base and finishing are done in the UAE. IGST is 5%. The common error is assuming all of Chapter 17 is duty-free — refined sugars next door are excluded, so the eight-digit code matters. MFN from ICEGATE; preferential from CEPA Annex 2A. 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 chewing gum (sugar confectionery) qualify for India–UAE CEPA?: Yes, if it meets the Annex 3B Product-Specific Rule "CTH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTH) AND add at least 40% regional value content — both conditions are required, not either/or.
What is the Rule of Origin for chewing gum (sugar confectionery)?: Per CEPA Annex 3B: CTH + 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.