Last Updated: October 18, 2026 by Pratham Agarwal, Rasp International
The short answer
The India UAE Comprehensive Economic Partnership Agreement (CEPA) has been in force since 1 May 2022 and gives Indian goods preferential duty on over 97 percent of UAE tariff lines, covering 99 percent of India’s exports to the UAE by value, by the Ministry of Commerce release of 1 May 2022 (PIB release 1821785). To use it you file a preferential Certificate of Origin on the Trade Connect ePlatform for Rs 600 under Appendix 2K, your buyer registers as an importer with the emirate’s customs and the commercial invoice is attested with the UAE Ministry of Foreign Affairs for AED 150 when it is worth AED 10,000 or more.
The rule that decides everything: the Certificate of Origin must carry the same invoice number as the shipping bill and meet the product rule in Annex 3B, usually a change of tariff sub-heading plus 40 percent value addition on the FOB price, or the UAE buyer pays the full 5 percent duty.
Verified as on 18 October 2026 against PIB releases 1821785, 2104450, 2195127 and 2290437, DGFT Trade Notice No. 05/2022-23 dated 29 April 2022, DGFT Public Notice No. 01/2026-27 dated 7 April 2026, the Handbook of Procedures Chapter 2 and Appendix 2K, the UAE Ministry of Economy CEPA page and the UAE government pages on customs duty, VAT, invoice attestation, conformity and food imports. Written by Pratham Agarwal, Founder, Rasp International.
97%
of UAE tariff lines give Indian goods preferential duty under the CEPA, by PIB release 1821785
1 May 2022
the day the India UAE CEPA entered into force, by PIB release 1821785
5%
of CIF value paid on most goods without a certificate of origin, by the UAE government customs duty page
Rs 600
fee for a preferential Certificate of Origin on Trade Connect, under Appendix 2K
On this page
- Key facts at a glance
- India UAE trade relationship
- Top exports from India to the UAE
- UAE tariff regime under the India UAE CEPA
- How to get the India UAE CEPA Certificate of Origin
- Documentation required for India to UAE shipments
- UAE regulatory compliance every Indian exporter must know
- Payment terms and banking
- Shipping routes and logistics
- Common challenges Indian exporters face in the UAE
- What Is Not Yet Notified, Checked on 18 October 2026
- Frequently asked questions
- How Rasp International supports UAE exporters
- Sources
Key facts at a glance
| Fact | Position |
|---|
| Agreement | India UAE Comprehensive Economic Partnership Agreement (CEPA), signed on 18 February 2022, in force since 1 May 2022, by PIB release 1821785 |
| Duty position | Preferential duty on over 97 percent of UAE tariff lines, covering 99 percent of India’s exports to the UAE by value; some lines phase down over 5, 7 or 10 years |
| Duty without the certificate | 5 percent of CIF value on most goods, by the UAE government customs duty page |
| Proof of origin | Preferential Certificate of Origin filed on the Trade Connect ePlatform, by DGFT Trade Notice No. 05/2022-23 |
| Fee | Rs 600 per preferential Certificate of Origin under Appendix 2K |
| Origin rule | Product specific rule in Annex 3B; the common test is a change of tariff sub-heading plus 40 percent value addition on FOB |
| Invoice attestation | Commercial invoices of AED 10,000 or more attested by the UAE Ministry of Foreign Affairs |
| Tax treaty | India UAE Double Taxation Avoidance Agreement in force since 22 September 1993 |
India UAE trade relationship
The UAE is India’s second largest export destination after the United States and its third largest trading partner, by the Embassy of India in Abu Dhabi. Bilateral trade crossed USD 100.06 billion in FY 2024-25, up 19.6 percent, by the PIB release of 27 November 2025 on the third CEPA Joint Committee meeting (PIB release 2195127). India’s merchandise exports to the UAE reached USD 37,359 million in FY 2025-26 across 8,053 tariff lines, by the PIB release of 28 July 2026 (PIB release 2290437).
The agreement was signed on 18 February 2022 and entered into force on 1 May 2022, by PIB release 1821785. The two governments set a target of USD 100 billion in non-oil trade by 2030, restated at the Joint Committee in November 2025 (PIB release 2195127). The CEPA matters to a small exporter because the UAE is also the re-export gateway to the Gulf Cooperation Council, East Africa and Central Asia, so one certificate of origin can open several markets through a Dubai or Jebel Ali distributor.
Top exports from India to the UAE
The Ministry of External Affairs bilateral brief of March 2025 lists India’s main exports to the UAE as petroleum products, precious metals, stones, gems and jewellery, minerals, food items including cereals, sugar, fruit and vegetables, tea, meat and seafood, textiles, engineering and machinery products and chemicals. Non-oil exports were USD 27.4 billion in FY 2023-24, by PIB release 2104450 of 18 February 2025, which names electrical machinery and equipment, boilers, generators and reactors plus organic and inorganic chemicals as the lines that grew most under the agreement, with smartphone exports alone at USD 2.57 billion.
- Petroleum products
- Gems and jewellery, cut and polished diamonds and gold jewellery
- Electrical machinery and smartphones
- Rice, sugar, fruit, vegetables, tea, meat and seafood
- Textiles and ready made garments
- Engineering goods, boilers and generators
- Organic and inorganic chemicals
UAE tariff regime under the India UAE CEPA
The UAE applies a customs duty of 5 percent of the CIF value on most goods, with rates ranging from 0 to 5 percent, 50 percent on alcohol and 100 percent on cigarettes, by the UAE government portal page on customs duty updated on 14 September 2026. Value Added Tax of 5 percent applies to imports under Federal Decree-Law No. 8 of 2017, Article 3, by the UAE Federal Tax Authority. VAT is paid by the UAE importer and recovered as input tax where the importer is registered.
| Item | Position | Source |
|---|
| CEPA coverage | Preferential access on over 97 percent of UAE tariff lines, covering 99 percent of Indian exports by value | PIB release 1821785, 1 May 2022 |
| Standard UAE duty without the certificate | 5 percent of CIF value on most goods | UAE government portal, customs duty page |
| VAT on import | 5 percent, paid by the importer | Federal Decree-Law No. 8 of 2017, Article 3 |
| India’s tariff concession notification | Notification No. 22/2022-Customs dated 30 April 2022, for UAE goods into India | DGFT Appendix 2A, Annexure IV |
| Origin rule | Wholly obtained, or the product specific rule in Annex 3B; the common test is a change of tariff sub-heading plus 40 percent value addition on FOB (35 percent on ex-works) | CEPA Chapter 3, Articles 3.2 and 3.4, and Annex 3B |
| Certificate validity | 12 months from the date of issue | CEPA Chapter 3 |
Not every line is zero on day one. Some UAE lines phase down over 5, 7 or 10 years and a small set stays excluded, so check your HS code in the UAE schedule on the UAE Ministry of Economy CEPA page before you quote a landed price.
How to get the India UAE CEPA Certificate of Origin
One invoice number on the certificate of origin, the shipping bill and the invoice, or the buyer pays 5 percent duty.DGFT Trade Notice No. 05/2022-23 dated 29 April 2022 moved the preferential Certificate of Origin for the UAE to the electronic platform from 1 May 2022, with a Class III Digital Signature Certificate required. Paragraph 2.90 of the Handbook of Procedures, as amended by DGFT Public Notice No. 01/2026-27 dated 7 April 2026, now requires every authorised agency to accept applications and issue certificates only through the Trade Connect ePlatform at trade.gov.in. The fee for a preferential Certificate of Origin is Rs 600 under Appendix 2K.
1
Settle the origin rule first
Find your six digit sub-heading in Annex 3B. Most manufactured goods need a change of tariff sub-heading plus 40 percent value addition on the FOB price. Chapter 71 jewellery carries the same 40 percent test while cut and polished diamonds under 7102 need only 6 percent, by Annex 3B. Non-originating inputs up to 10 percent of the FOB value are disregarded under the de minimis rule.
2
Prepare the working
Value addition is the FOB price less the value of non-originating materials, divided by the FOB price. Keep the bill of materials, supplier invoices and the costing sheet. The Origin Rules require records for five years.
3
File on Trade Connect
Log in with the IEC and the Digital Signature Certificate, select the India UAE CEPA, enter the invoice and shipping bill details, upload the invoice and packing list and pay Rs 600. Choose an issuing agency listed in Appendix 2B.
4
Match the invoice number
The invoice number on the certificate must be the same as on the shipping bill and on the invoice the UAE buyer presents to customs. A later credit note or a re-issued invoice breaks the match.
5
Send the certificate before the goods land
The UAE broker needs it with the customs declaration, and the certificate is valid for 12 months.
Our India UAE CEPA guide for exporters goes through the schedule, the phasing and the edge cases line by line.
Ask Rasp International about your UAE shipment
Documentation required for India to UAE shipments
- Commercial invoice with the buyer’s UAE trade licence number, the HS code, the Incoterm and the currency
- Commercial invoice attested by the UAE Ministry of Foreign Affairs for invoices of AED 10,000 or more, at AED 150 per invoice, within 14 days of the customs declaration, under Dubai Customs Notice No. 11/2022 and the Ministry’s eDAS service
- Packing list with weights, dimensions and package count
- Bill of lading or air waybill
- Preferential Certificate of Origin from Trade Connect for the CEPA claim, with the matching invoice number
- Shipping bill filed on ICEGATE
- Certificate of Conformity from the UAE Ministry of Industry and Advanced Technology for regulated products
- Halal certificate from a certification body registered with the Ministry for meat and food products that claim halal status
- Health certificate and the UAE import permit for agricultural and food consignments, plus a phytosanitary certificate for plant products
- Registration cum Membership Certificate (RCMC) where the Foreign Trade Policy 2023 asks for one, and the IEC on every document
The invoice attestation rule started on 1 February 2023 under UAE Cabinet Decision No. 38 of 2022, by Dubai Customs Notice No. 11/2022, and the Ministry of Foreign Affairs charges a fine of AED 500 per invoice if the attestation is not done within the 14 day grace period, by the Ministry’s own FAQ. The UAE importer usually completes the attestation online through eDAS, but the exporter’s invoice must be clean enough to pass it.
UAE regulatory compliance every Indian exporter must know
A halal certificate from a body registered with the UAE Ministry of Industry and Advanced Technology, before the goods ship.Importer registration and customs clearance
The UAE buyer needs a customs importer code from the customs authority of its emirate. Dubai Customs issues the code against the trade licence, the owner’s passport and Emirates ID for a fee of AED 100 plus AED 20, by the Dubai Customs business registration page, and declarations run through the Mirsal 2 system. A free zone buyer in Jebel Ali or Dubai Airport Free Zone clears under free zone rules and pays duty only when goods move into the mainland.
Certificate of Conformity for regulated products
Electrical goods, toys, cosmetics, lubricants, vehicle parts and other regulated products need a UAE Certificate of Conformity from the Ministry of Industry and Advanced Technology (MoIAT) under the Emirates Conformity Assessment Scheme. The Ministry lists fees of AED 620 for product registration, AED 500 for document review and AED 2,500 for certificate issuance, by the MoIAT service page. Test reports from an accredited laboratory go with the application. Agree with the buyer who applies, because the certificate is usually held by the UAE importer.
Halal certification for food
Under Cabinet Decree No. 10 of 2014, the UAE system for the control of halal products, an establishment must obtain a halal certificate for its final products and raw materials from a certification body registered with the Ministry, by the MoIAT halal programme page. The Halal National Mark itself is optional. Indian meat, poultry and processed food exporters should use a body on the UAE register and follow the UAE.S 2055 series of standards named on that page.
Food and agricultural imports
The Ministry of Climate Change and Environment (MOCCAE) requires an import permit before an agricultural consignment is shipped from the country of export, a phytosanitary certificate for plant products, a permit fee of AED 100 and a release fee of AED 500, with the permit valid for six months, by the MOCCAE import permit service page. Food products must be registered in the ZAD electronic system before they are sold in the UAE under Ministerial Decree No. 239 of 2018. The UAE importer handles both, so confirm the product is registered before you ship a full container.
Payment terms and banking
UAE buyers trade in AED and USD. The AED is pegged to the US dollar, so quoting in USD removes the currency question for both sides. Common terms are a letter of credit for a new buyer, documents against payment through the buyer’s bank and open account terms with ECGC cover (ECGC is the government owned export credit insurer) for established distributors. Get the attestation and conformity costs allocated in the purchase order, because they fall on the importer under UAE rules and buyers sometimes try to net them off the invoice.
The India UAE Double Taxation Avoidance Agreement has been in force since 22 September 1993, notified under GSR 710(E) dated 18 November 1993 and amended in 2007 and 2013, by the Income Tax Department’s treaty page. It matters to service exporters and to Indian firms with a UAE branch or distributor paying fees. Goods exports are zero rated under Indian GST, with payment of IGST and a refund or under a Letter of Undertaking without payment.
Shipping routes and logistics
Containers to the UAE sail from Nhava Sheva, Mundra, Pipavav, Kandla, Chennai and Cochin to Jebel Ali, Khalifa Port in Abu Dhabi and Port Khalid in Sharjah. Jebel Ali is the main gateway for mainland Dubai and for re-exports across the Gulf. Air cargo moves through Dubai, Abu Dhabi and Sharjah from every Indian metro, and perishables from Kerala, Maharashtra and Gujarat travel mostly by air. Ask your forwarder for the current transit time for each sailing rather than relying on a published average.
Two things decide the clearance time at the UAE end: the Certificate of Origin for the CEPA claim and the attested invoice. Send both to the buyer when the goods leave India, and keep the invoice number identical across the certificate, the shipping bill and the invoice.
Common challenges Indian exporters face in the UAE
- Invoice number mismatch. The certificate shows one invoice number and the shipping bill another, so the buyer loses the preference and pays 5 percent.
- Borrowed origin working. A unit copies a neighbour’s 40 percent value addition sheet. Product specific rules in Annex 3B differ by sub-heading, and the Origin Rules allow verification for five years.
- Attestation left to the last day. The 14 day window after the customs declaration closes and the AED 500 fine per invoice lands on the buyer, who deducts it from your payment.
- Regulated goods without a Certificate of Conformity. Electrical goods, cosmetics and toys shipped before the MoIAT certificate exists sit at the port.
- Food shipped before registration. A product not registered in ZAD, or an agricultural consignment without a MOCCAE import permit issued before shipment, is refused or destroyed at the importer’s cost.
Shipping to Dubai and not sure your product passes the CEPA origin rule?
Rasp International checks the Annex 3B rule for your sub-heading, prepares the value addition working, files the Trade Connect certificate in your firm’s name and matches it to the shipping bill before the goods leave.
What Is Not Yet Notified, Checked on 18 October 2026
- The CBIC notification number of the Customs Tariff (Determination of Origin of Goods under the India UAE CEPA) Rules, 2022. The Rules are in force from 1 May 2022; check the text on cbic.gov.in before you rely on a product rule.
- Which UAE products registration system applies to your food item beyond ZAD, and whether Dubai Municipality asks for its own registration. Check with the UAE importer and MOCCAE.
- India’s commodity wise export figures to the UAE for FY 2025-26. PIB gives the total and the line count only. Check DGCIS trade statistics on commerce.gov.in.
- The current list of halal certification bodies registered with MoIAT for India. Check the MoIAT register before you book an audit.
Frequently asked questions
Is the India UAE CEPA in force?
Yes. The India UAE Comprehensive Economic Partnership Agreement was signed on 18 February 2022 and entered into force on 1 May 2022, by PIB release 1821785 of that date. Preferential Certificates of Origin for the UAE have been issued electronically since the same day under DGFT Trade Notice No. 05/2022-23.
What is the customs duty in the UAE for Indian goods?
Without a certificate of origin most goods pay 5 percent of the CIF value, by the UAE government customs duty page. With a valid CEPA certificate, over 97 percent of UAE tariff lines carry a preferential rate, often zero, by PIB release 1821785. VAT of 5 percent applies on top, paid by the importer.
How much does the India UAE CEPA certificate of origin cost?
Rs 600 per preferential Certificate of Origin, by Appendix 2K of the Handbook of Procedures. The certificate is filed on the Trade Connect ePlatform with a Class III Digital Signature Certificate and issued by an agency listed in Appendix 2B. Any agency service charge sits outside the Rs 600, so ask in advance.
What is the 40 percent rule under the India UAE CEPA?
Annex 3B sets a product specific rule for each sub-heading. The common rule for manufactured goods is a change of tariff sub-heading plus 40 percent value addition on the FOB price, or 35 percent on the ex-works price, under CEPA Chapter 3. Lines differ, so read your own sub-heading.
Does my UAE buyer need to attest the commercial invoice?
Yes, for any commercial invoice of AED 10,000 or more. The UAE Ministry of Foreign Affairs attests it for AED 150 per invoice within 14 days of the customs declaration, under Cabinet Decision No. 38 of 2022 as applied by Dubai Customs Notice No. 11/2022. A late attestation draws an AED 500 fine per invoice.
Do I need a Certificate of Conformity to export to the UAE?
Only for products under a UAE technical regulation, such as electrical goods, toys, cosmetics, lubricants and vehicle parts. The Ministry of Industry and Advanced Technology issues the certificate under the Emirates Conformity Assessment Scheme, with fees of AED 620, AED 500 and AED 2,500 listed on its service page. The UAE importer usually applies.
Is halal certification compulsory for food exports to the UAE?
A halal certificate is required for products that claim halal status, from a certification body registered with the Ministry, under Cabinet Decree No. 10 of 2014, by the MoIAT halal programme page. The Halal National Mark itself is optional. Meat and poultry exporters should use a registered body and the UAE.S 2055 standards.
What are the UAE rules for importing food from India?
Food must be registered in the ZAD electronic system before it is sold in the UAE under Ministerial Decree No. 239 of 2018, and agricultural consignments need a MOCCAE import permit issued before shipment, with a phytosanitary certificate for plant products, by the MOCCAE import permit page. The importer handles both registrations.
Can I ship to a Jebel Ali free zone buyer under the CEPA?
Yes. A free zone buyer imports under free zone rules and pays duty only when the goods move into the UAE mainland. The CEPA certificate still matters at that point, because the mainland entry is where the preferential rate is claimed. Agree with the buyer when the certificate is needed.
Does India have a double taxation agreement with the UAE?
Yes. The India UAE Double Taxation Avoidance Agreement entered into force on 22 September 1993, notified under GSR 710(E) dated 18 November 1993, with amendments in 2007 and 2013, by the Income Tax Department’s treaty page. It matters for service exporters and for Indian firms with a UAE branch, agent or distributor.
How Rasp International supports UAE exporters
Rasp International is an ISO 9001:2015 certified EXIM and DGFT advisory firm that has served 500+ exporters since 2019. For the UAE we check the Annex 3B rule for your sub-heading, prepare the value addition working and the five year record file, file the Trade Connect certificate in your firm’s name, match the invoice number across the certificate and the shipping bill and line up the conformity, halal or MOCCAE papers the product needs. Customs clearance runs through licensed customs brokers we coordinate with. We make no promise about the UAE customs outcome, because the claim is decided at the UAE border.
Sources
- Tier 1. Ministry of Commerce and Industry, PIB release 1821785, 1 May 2022, entry into force of the India UAE CEPA and the 97 percent coverage line: pib.gov.in.
- Tier 1. PIB release 2104450, 18 February 2025, non-oil exports, sector gains and certificate counts: pib.gov.in; PIB release 2195127, 27 November 2025, USD 100.06 billion bilateral trade in FY 2024-25: pib.gov.in; PIB release 2290437, 28 July 2026, USD 37,359 million exports in FY 2025-26: pib.gov.in.
- Tier 1. Embassy of India, Abu Dhabi, bilateral economic and commercial relations: indembassyuae.gov.in; Ministry of External Affairs, India UAE bilateral brief, March 2025: mea.gov.in.
- Tier 1. DGFT Trade Notice No. 05/2022-23 dated 29 April 2022, electronic Certificate of Origin for the UAE from 1 May 2022: content.dgft.gov.in; Handbook of Procedures, Chapter 2, paragraph 2.90: content.dgft.gov.in; Appendix 2K fee schedule: content.dgft.gov.in; DGFT Public Notice No. 01/2026-27 dated 7 April 2026, amendment to paragraph 2.90: DGFT public notices page; Appendix 2A, Annexure IV, Notification No. 22/2022-Customs: content.dgft.gov.in; Trade Connect ePlatform: trade.gov.in.
- Tier 1. UAE Ministry of Economy, UAE India CEPA page with the agreement text and schedules: moet.gov.ae.
- Tier 1. UAE government portal, customs duty: u.ae; VAT: u.ae; Dubai Customs Notice No. 11/2022 on invoice attestation: dubaicustoms.gov.ae; Ministry of Foreign Affairs eDAS attestation: mofa.gov.ae; Dubai Customs business registration: dubaicustoms.gov.ae.
- Tier 1. Ministry of Industry and Advanced Technology, conformity certificates: moiat.gov.ae; halal programme: moiat.gov.ae; Ministry of Climate Change and Environment, agricultural import permit: moccae.gov.ae.
- Tier 1. Income Tax Department, India UAE comprehensive agreement, in force 22 September 1993, GSR 710(E) dated 18 November 1993 (incometaxindia.gov.in, UAE comprehensive agreements page).
This is general guidance. Rules change. Check the current order or notification, or speak to us, before you act.
Related: India UAE CEPA guide for exporters | Certificate of Origin service | All country export guides | India Oman CEPA