Does frozen orange juice 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 35% MFN duty applies.

Frozen orange juice (HS 20091100) under India–UAE CEPA

HS 20091100 · FRUIT JUICES · 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: 35% → 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 frozen orange juice (HS 20091100), 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. Frozen orange juice, typically shipped as concentrate for reconstitution, carries a 35% MFN basic duty which CEPA removes in full, with 5% IGST. Origin is a change of chapter plus 40% value addition: pressing fresh oranges of Chapter 8 into juice of Chapter 20 crosses a chapter, but a UAE plant that merely dilutes or repacks imported Brazilian concentrate satisfies neither limb. Ask what arrives at the plant gate. For clearance, FSSAI standards fix minimum juice content and permitted additives, and any product labelled as juice rather than a beverage must meet those composition limits exactly. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 35% MFN rate instead of the preference.

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

Frequently asked questions

Does frozen orange juice 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 frozen orange juice?: 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 35% MFN duty applies.