Does perfumes and eau-de-cologne 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 20% MFN duty applies.

Perfumes and eau-de-cologne (HS 33030010) under India–UAE CEPA

HS 33030010 · PERFUMES AND TOILET WATERS · 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: CTSH
MFN → CEPA basic duty: 20% → 20%

Rule of Origin (CEPA Annex 3B, primary source): CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).

Qualifying under the Rules of Origin

Perfumes and eau-de-cologne (HS 33030010) 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 "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).". Perfume is the classic Dubai-suitcase buy, so importers assume CEPA zeroes the duty — it does not. India kept perfumes and toilet waters (HS 3303) on its CEPA exclusion list, so a UAE-origin consignment pays the full 20% basic customs duty regardless of origin, and no preferential rate can be claimed even with a valid Certificate of Origin. Add the 10% social welfare surcharge on the BCD and 18% IGST on the duty-inclusive value. Commercial imports also need CDSCO cosmetic registration. MFN and IGST are from ICEGATE; the exclusion is per India's CEPA schedule. Personal-baggage allowances are a separate regime from commercial import. Because the line is excluded, customs charges the 20% 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 perfumes and eau-de-cologne 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 perfumes and eau-de-cologne?: Per CEPA Annex 3B: CTSH + 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 20% MFN duty applies.