Does homogenised vegetables (prepared or preserved, not frozen) qualify for India–UAE CEPA?

Yes, if it meets the Annex 3B Product-Specific Rule "CC + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CC) 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 30% MFN duty applies.

Homogenised vegetables (prepared or preserved, not frozen) (HS 20051000) under India–UAE CEPA

HS 20051000 · OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN B · 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: CC
MFN → CEPA basic duty: 30% → 0%

Rule of Origin (CEPA Annex 3B, primary source): CC + 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 homogenised vegetables (prepared or preserved, not frozen) (HS 20051000), the goods must qualify as UAE-originating: the Product-Specific Rule (Annex 3B) is "CC + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": the goods must undergo a change of chapter (CC) AND add at least 40% regional value content — both conditions, not either/or. Homogenised vegetables are finely divided preparations put up for infant or dietetic use, and CEPA takes the 30% MFN basic duty to zero, with 5% IGST. Chapter 20 uses the strictest shift in this batch — a change of chapter plus 40% value addition — but that is easier than it sounds: fresh vegetables enter under Chapter 7, so processing them into a preparation of Chapter 20 crosses a chapter and the shift is met, provided the value test is also satisfied. Infant-use product attracts the tightest FSSAI scrutiny of any food import: composition standards, labelling restrictions and consignment-level testing all apply. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 30% MFN rate instead of the preference.

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

Frequently asked questions

Does homogenised vegetables (prepared or preserved, not frozen) qualify for India–UAE CEPA?: Yes, if it meets the Annex 3B Product-Specific Rule "CC + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CC) AND add at least 40% regional value content — both conditions are required, not either/or.
What is the Rule of Origin for homogenised vegetables (prepared or preserved, not frozen)?: Per CEPA Annex 3B: CC + 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 30% MFN duty applies.