Does instant coffee (flavoured) qualify for India–UAE CEPA?

No — this line is currently excluded from India's CEPA tariff offer, so the preferential rate does not apply regardless of origin.

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.

Instant coffee (flavoured) (HS 21011110) under India–UAE CEPA

HS 21011110 · EXTRACTS · Rules of Origin & preferential rate

Data last updated: 4 July 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: Excluded
Value addition (RVC): 40%
Tariff-classification change: CTH
MFN → CEPA basic duty: 30% → 30%

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

Instant coffee (flavoured) (HS 21011110) is currently excluded from India's India–UAE CEPA tariff offer, so no preferential rate applies regardless of origin. For reference, the Product-Specific Rule for this line is "CTH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).". Flavoured instant coffee is one of the products India deliberately kept out of the CEPA concessions: it stays at the full 30% MFN basic customs duty with no preferential rate, even with a Certificate of Origin. This protects the domestic soluble-coffee industry, and it is why 'instant coffee from UAE, duty-free?' is a false expectation — unlike green coffee beans, the processed extract is excluded. Add 5% IGST on the duty-inclusive value, and an FSSAI licence and port food-clearance for every consignment. MFN and IGST are from ICEGATE; the exclusion is per India's CEPA schedule. Roasted beans and extracts classify separately. Because the line is excluded, customs charges the 30% MFN rate. Confirm eligibility against India's CEPA tariff schedule before assuming any benefit.

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

Frequently asked questions

Does instant coffee (flavoured) qualify for India–UAE CEPA?: No — this line is currently excluded from India's CEPA tariff offer, so the preferential rate does not apply regardless of origin.
What is the Rule of Origin for instant coffee (flavoured)?: 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 30% MFN duty applies.