CEPA · in force since 1 May 2022 · signed 18 Feb 2022
The UAE removes duties on 97% of its tariff lines, covering 99% of India's exports to the UAE by value, with about 90% of export value duty-free from day one. Goods must meet a 40% value-addition rule plus a tariff-shift test to qualify.
Key points
UAE eliminates duties on 97% of its 7,581 tariff lines, covering 99% of Indian exports by value; 80.3% of lines duty-free immediately
About 90% of India's exports by value became duty-free on entry into force
India eliminates duty on 64.61% of its tariff lines over 5, 7 and 10 years; 9.72% of lines are excluded
Lower value-addition thresholds (3–7%) for gems and jewellery; 'melt and pour' rule for steel
Target: bilateral goods trade of USD 100 billion within five years of signing
Rules of origin
At least 40% value addition (on FOB value) plus a change in tariff classification at 4- or 6-digit level for non-originating materials; special rules for gems and jewellery and steel.
How to claim
Preferential Certificate of Origin under India–UAE CEPA, issued electronically; Indian exporters apply on DGFT's Trade Connect eCoO platform (www.trade.gov.in).