India – UAE CEPA – HS Code classification
June 15, 2022
Members of the Council
Sub : India – UAE CEPA
Dear Member
We have received a communication from the Department of Commerce, Government of India regarding the India – UAE Comprehensive Economic Partnership Agreement (CEPA). The Department of Commerce has stated the following.
· This Division has been receiving queries/requests for assistance related to their shipments to the UAE under the CEPA and one of the common issues that is being addressed to us is the issue of differences in the HS Codes at 8-digit level leading to non-applicability of the preferential duty rates. This is largely on account of the difference in product classification in the Tariff Books of the respective countries at the HS-8 level.
· In this regard, to resolve this issue, please kindly advise exporters of each of your organizations to use appropriate matching HS-8 Code from the UAE schedule of tariff commitments for availing applicable tariff concessions under CEPA.
· Kindly find enclosed Tariff Commitments of both India (Annexure 1) and UAE (Annexure 2) under CEPA in easily accessible excel spreadsheet format for reference and comparison purposes.
As per Annexure 2 (i.e. Schedule of UAE), UAE has provided 0% duty to India for export of most of the categories leathers (Chapter 41), for all leather products (Chapter 42), fur and fur products (Chapter 43) and also footwear (Chapter 64)
We would hence request the members to quote the correct HS Codes in Invoice/ while applying for Certificate of Origin, so as to avail duty free benefits.
Thanks and regards
R. Selvam
Executive Director