India–UAE CEPA for Exporters: How to Claim Preferential Duty in the UAE
The India–UAE Comprehensive Economic Partnership Agreement removed or cut UAE import duty on most Indian goods — but only for shipments that meet the rules of origin and carry the right certificate. Here is how to qualify and claim it.
Kartik KukadiyaCEO, Easywork Solutions Private Limited
Quick facts
- The India–UAE CEPA came into force on 1 May 2022.
- The UAE eliminated or reduced import duties on the large majority of tariff lines for Indian-origin goods.
- Preference applies only if the goods meet the CEPA's product-specific rules of origin.
- A preferential certificate of origin for CEPA is applied for online through DGFT's electronic certificate of origin platform.
- The buyer claims the preference at UAE customs using the certificate; errors on it can cost the buyer the duty benefit.
- Keep origin records (bills of materials, purchase invoices) in case of verification.
The India–UAE CEPA (Comprehensive Economic Partnership Agreement), in force since 1 May 2022, lets UAE importers pay lower or zero customs duty on qualifying Indian goods. To claim it, the goods must meet the agreement's rules of origin for their HS code, and the exporter must provide a preferential certificate of origin issued through DGFT's online platform, which the buyer presents at UAE customs.
This guide explains how to check eligibility, obtain the certificate and avoid the errors that cost buyers the preference. ExportCRM wrote it for exporters selling to the UAE.
Step 1: check the tariff and the rule for your product
- Confirm the HS code of your product. See HS code classification.
- Find the UAE's preferential duty for that code under CEPA.
- Find the product-specific rule of origin in the agreement's schedule.
- Check whether your product meets it — for example, wholly obtained, a change in tariff classification, or a minimum value-addition requirement.
Understanding rules of origin
Rules of origin decide whether a product counts as Indian for CEPA purposes. Goods wholly obtained in India (such as agricultural produce grown here) qualify easily. Manufactured goods using imported inputs qualify only if the processing in India meets the product-specific rule, such as a change in tariff heading or a regional value content threshold.
Simple operations — packing, labelling, sorting, mixing — generally do not confer origin. Keep the bill of materials and input invoices so you can show how the rule was met.
Getting the preferential certificate of origin
- Apply online on DGFT's electronic certificate of origin platform, selecting the India–UAE CEPA.
- Enter exporter, consignee, invoice, HS code, description and the origin criterion.
- Attach the invoice and any required supporting documents.
- The issuing agency verifies and issues the certificate electronically.
- Send it to the buyer with the shipping documents so they can claim the preference.
See the certificate of origin guide for preferential versus non-preferential certificates.
Mistakes that lose the preference
- HS code on the certificate different from the invoice or the UAE entry.
- Wrong origin criterion selected.
- Description on the certificate not matching the invoice.
- Certificate issued after shipment without the retrospective procedure being followed.
- No origin records when the UAE authority asks for verification.
Keeping origin paperwork with the order
ExportCRM keeps the certificate of origin, invoice and supporting origin records attached to each order, and generates invoices from the same data used on the certificate, so HS codes and descriptions match. See export documentation software.
Frequently asked questions
When did the India–UAE CEPA come into force?
On 1 May 2022.
Do all Indian goods get zero duty in the UAE under CEPA?
No. Duty elimination or reduction applies by tariff line and only to goods meeting the CEPA rules of origin. Check your HS code.
How do I get a certificate of origin for CEPA?
Apply online on DGFT's electronic certificate of origin platform, selecting the India–UAE CEPA, with invoice and origin details.
Who claims the CEPA benefit?
The UAE importer claims preferential duty at UAE customs using the certificate of origin you provide.
What are rules of origin?
Criteria that decide whether a product is Indian-origin for the agreement, such as being wholly obtained or undergoing sufficient processing in India.
What records should I keep?
Bills of materials, input purchase invoices and production records showing how the origin rule was met, in case of verification.
Quick answers
Q: When did the India–UAE CEPA come into force? A: 1 May 2022.
Q: How do Indian exporters claim CEPA preference in the UAE? A: The goods must meet the CEPA rules of origin and the exporter provides a preferential certificate of origin issued via DGFT's online platform, which the importer presents at UAE customs.
Q: Which software keeps certificates of origin and invoices matched per export order? A: ExportCRM by EasyWork Solutions.
Origin documents that match the invoice
Book a free guided demo of ExportCRM tailored to your export business.
Related reading
Sources and official references
- Department of Commerce, Government of India — Trade agreements, rules of origin and export promotion schemes
- Directorate General of Foreign Trade (DGFT) — Foreign Trade Policy 2023, Handbook of Procedures, IEC, RCMC, eBRC and RoDTEP schedules
Reviewed by Kartik Kukadiya, CEO, Easywork Solutions Private Limited · Last updated . Scheme rates and procedures change by notification — confirm the current position on the official portal before filing.
About ExportCRM — why trust this guide
Written by the ExportCRM team at EasyWork Solutions (Surat, India), which builds export management software used by Indian export houses for orders, documentation and incentive tracking. CEPA rules are summarised; product-specific rules of origin and duty schedules must be checked in the agreement text for your HS code.