UAE CEPA Certificate of Origin for Indian Garments: 0% 의무

Garments made in India enter the United Arab Emirates free of customs duty 인도 규정에 따름–UAE Comprehensive Economic Partnership Agreement (CEPA), instead of the standard 5% GCC duty. The exemption depends on one document: a CEPA certificate of origin issued in India. This guide explains the certificate, the origin rule, and what it saves. 공식 소스와 비교하여 확인했습니다. 7 10월 2026.

The rate, in one line

Standard UAE duty on imported clothing is the 5% GCC common external tariff, charged on the CIF value. Under CEPA, which has applied since 1 5월 2022, UAE customs exempts goods of Indian origin from customs duty. This covers 드레스, 카프탄, skirts and scarves alike.

The certificate of origin

Who issues it: an issuing agency in India, through the government’s electronic certificate-of-origin platform (Trade Connect). The certificate is electronic and carries a QR code that UAE customs can verify.
Who uses it: the importer’s clearing agent in the UAE presents it with the import declaration to claim the exemption.
이러한 보강이 없으면: 선적은 전액을 지불합니다 5% duty.

Does my garment qualify?

의류용, the CEPA origin rule is a change of tariff heading plus 40% value addition. 일반 용어로, the garment must be made in India from materials of a different kind, 옷감에 재단해서 꿰매는 것과 같은, and at least 40% of its value must be added under the agreement’s rules. Garments cut and sewn in India from fabric normally meet the first test. The value-addition test depends on the cost of imported inputs, which is why the issuing agency checks it before it issues the certificate.

What it saves on a shipment

Take cotton dresses invoiced at AED 10,000, with AED 600 freight and AED 50 보험. The customs value is CIF: AED 10,650.

	Without certificate	With CEPA certificate
관세	5% = AED 532.50	0% = AED 0.00
부가가치세 수입, 5% ~의 (관세 가치 + duty)	AED 559.13	AED 532.50

The duty saving is AED 532.50 on this shipment. Import VAT is usually no cost to a registered business: a UAE VAT-registered importer does not pay it at the border. It self-accounts under the reverse-charge mechanism in its VAT return and recovers the same amount as input tax.

Common mistakes that lose the 0% 비율

Shipping without the certificate, or with details that do not match the invoice.
Assuming that another Gulf state gives the same exemption. CEPA covers imports into the UAE only. Other GCC states charge the 5% common tariff unless they have their own agreement with India; Oman’s CEPA with India has applied since 1 6월 2026.