Does malted milk (including powder) 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 50% MFN duty applies.

Malted milk (including powder) (HS 19011010) under India–UAE CEPA

HS 19011010 · MALT EXTRACT · 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: 50% → 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 malted milk (including powder) (HS 19011010), 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. Malted milk food carries a 50% MFN basic customs duty that CEPA phases out to 0% by 2026 (a five-year reduction). For a UAE-made product this is a substantial saving, but qualification requires a change of tariff heading plus 40% regional value content — so milk-based preparations genuinely manufactured in the UAE can claim it, while goods merely re-labelled or repacked there cannot. IGST is a low 5%, so the basic customs duty is the main cost lever. Confirm the exact eight-digit line, as nearby dairy preparations are treated differently. MFN from ICEGATE; the 0% preferential is the year-five rate in CEPA Annex 2A. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 50% MFN rate instead of the preference.

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

Frequently asked questions

Does malted milk (including powder) 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 malted milk (including powder)?: 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 50% MFN duty applies.