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.
- 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).
Sources · checked 30 Sep 2026: NSEZ (Ministry of Commerce) – FAQs on India-UAE CEPA · Rajya Sabha answer on FTAs, 20 March 2026 (mirror) · DGFT CoO platform – relevant documents (e-filing under India-UAE CEPA since 1 May 2022)