Does medicaments (formulations) qualify for India–UAE CEPA?

Yes, if it meets the Annex 3B Product-Specific Rule "Chapter 30: CTSH + VA 40%": 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 medicaments (formulations)?

Per CEPA Annex 3B: Chapter 30: CTSH + VA 40%. 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 10% MFN duty applies.

Medicaments (formulations) (HS 30049099) under India–UAE CEPA

HS 30049099 · Pharmaceuticals · Rules of Origin & preferential rate

Data last updated: 13 June 2026 · confirm product-specific rules in the CEPA schedule

CEPA eligible: Yes
Value addition (RVC): 40%
Tariff-classification change: CTSH
MFN → CEPA basic duty: 10% → 0%

Rule of Origin (CEPA Annex 3B, primary source): Chapter 30: CTSH + VA 40%

Qualifying under the Rules of Origin

To claim the CEPA preference on medicaments (formulations) (HS 30049099), the goods must qualify as UAE-originating: the Product-Specific Rule (Annex 3B) is "Chapter 30: CTSH + VA 40%": the goods must undergo a change of tariff sub-heading (CTSH) AND add at least 40% regional value content — both conditions, not either/or. Pharmaceutical formulations get full CEPA duty elimination, but origin is the live issue: with so many active ingredients imported, the sub-heading change plus 40% value-addition test must be demonstrated carefully. MFN and IGST are from ICEGATE; the CEPA preferential rate follows the agreement — verify before filing. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 10% MFN rate instead of the preference.

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

Frequently asked questions

Does medicaments (formulations) qualify for India–UAE CEPA?: Yes, if it meets the Annex 3B Product-Specific Rule "Chapter 30: CTSH + VA 40%": 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 medicaments (formulations)?: Per CEPA Annex 3B: Chapter 30: CTSH + VA 40%. 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 10% MFN duty applies.