Does orange juice, not frozen, brix value not exceeding 20 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.

Orange juice, not frozen, Brix value not exceeding 20 (HS 20091200) under India–UAE CEPA

HS 20091200 · 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 orange juice, not frozen, brix value not exceeding 20 (HS 20091200), 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. Not-from-concentrate orange juice at a Brix value of 20 or below is single-strength drinking juice, and CEPA takes the 35% MFN duty to zero, with 5% IGST. Brix is the classification key on this line: above 20 the goods fall to a different sub-heading, so the lab result on the consignment, not the label, decides the rate. Origin requires a change of chapter and 40% value addition, achievable where UAE processing starts from fresh fruit rather than imported concentrate. FSSAI composition standards govern minimum juice content, added sugar and permitted preservatives, and retail packs additionally need Legal Metrology declarations. 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 orange juice, not frozen, brix value not exceeding 20 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 orange juice, not frozen, brix value not exceeding 20?: 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.