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

CEPA eligible: Yes
Value addition (RVC): 40%
Tariff-classification change: CTH
MFN → CEPA basic duty: 20% → 0%

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 pairs a 20% MFN duty with full CEPA elimination, making it one of the larger proportional savings in the corridor — provided the timber and joinery work change tariff heading and meet the 40% regional-value test. 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 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.