Does silk sarees qualify for India–UAE CEPA?

Yes, if it meets the Annex 3B Product-Specific Rule "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTSH) 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 20% MFN duty applies.

Silk sarees (HS 50072010) under India–UAE CEPA

HS 50072010 · Woven fabrics of silk or of silk waste · Rules of Origin & preferential rate

Data last updated: 14 June 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: CTSH
MFN → CEPA basic duty: 20% → 0%

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

To claim the CEPA preference on silk sarees (HS 50072010), the goods must qualify as UAE-originating: the Product-Specific Rule (Annex 3B) is "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": the goods must undergo a change of tariff sub-heading (CTSH) AND add at least 40% regional value content — both conditions, not either/or. Silk sarees (woven fabrics of silk) carry a 20% MFN basic customs duty that CEPA takes to 0%. With the UAE a significant re-export hub for textiles, this concession matters — but origin is the test: a sub-heading change plus 40% value addition means the weaving must add genuine UAE value, not just trans-shipment of third-country saree fabric. IGST is 5%. Confirm the precise eight-digit silk line on your invoice, as silk-waste and other silk fabrics sit on separate codes with their own treatment. MFN from ICEGATE; the 0% preferential is the year-five rate in CEPA Annex 2A. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 20% MFN rate instead of the preference.

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

Frequently asked questions

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