Does wooden furniture qualify for India–UAE CEPA?

Yes, if it meets the Annex 3B Product-Specific Rule "Chapter 94: CTH + VA 40%": it must BOTH change tariff classification (CTH) AND add at least 40% regional value content — both conditions are required, not either/or.

What is the Rule of Origin for wooden furniture?

Per CEPA Annex 3B: Chapter 94: CTH + 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 20% MFN duty applies.

Wooden furniture (HS 94036000) under India–UAE CEPA

HS 94036000 · Furniture · 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: CTH
MFN → CEPA basic duty: 20% → 12.5%

Rule of Origin (CEPA Annex 3B, primary source): Chapter 94: CTH + VA 40%

Qualifying under the Rules of Origin

To claim the CEPA preference on wooden furniture (HS 94036000), the goods must qualify as UAE-originating: the Product-Specific Rule (Annex 3B) is "Chapter 94: CTH + VA 40%": the goods must undergo a change of tariff heading (CTH) AND add at least 40% regional value content — both conditions, not either/or. Wooden furniture gets a partial CEPA cut, not full elimination. India scheduled it as Tariff Reduction: the 20% MFN duty falls in annual steps to a floor of 12.5%, the rate from year 5 (2026) onward — it does not reach zero. A UAE-origin piece with a valid Certificate of Origin therefore pays 12.5% BCD, a 7.5-point saving versus MFN. Qualification still requires a change of tariff heading plus 40% regional value content. MFN and IGST are from ICEGATE; the 12.5% preferential is the year-5 rate in CEPA Annex 2A (Schedule of India). 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 wooden furniture qualify for India–UAE CEPA?: Yes, if it meets the Annex 3B Product-Specific Rule "Chapter 94: CTH + VA 40%": it must BOTH change tariff classification (CTH) AND add at least 40% regional value content — both conditions are required, not either/or.
What is the Rule of Origin for wooden furniture?: Per CEPA Annex 3B: Chapter 94: CTH + 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 20% MFN duty applies.