India and the UAE have one of the strongest bilateral trade relationships in the world. The India-UAE Comprehensive Economic Partnership Agreement (CEPA), fully implemented in 2022, changed the duty structure for a large portion of goods traded between the two countries — and for UAE importers
sourcing from India, the CEPA benefits are worth understanding before your first shipment.
The India–UAE trade relationship is governed by the Comprehensive Economic Partnership Agreement (CEPA), which enables preferential tariff benefits for a large portion of goods traded between the two countries.
This guide covers what UAE importers need to know: the documentation required, how customs duties work, what CEPA means for your landed cost, and how to avoid the delays that affect buyers who import without proper preparation.
The India-UAE CEPA — What It Means for Buyers
The Comprehensive Economic Partnership Agreement between India and the UAE came into force in May 2022. For UAE importers sourcing goods from
India, the most immediate impact is on import duties.
Under CEPA, approximately 80% of Indian goods exported to the UAE qualify for preferential tariff treatment — either zero duty or significantly reduced duty rates. For buyers importing natural stone, textiles, agricultural products, handicrafts, and a wide range of manufactured goods, this represents a meaningful reduction in landed cost.
To qualify for CEPA preferential rates, the goods must meet the rules of origin criteria — confirming the product was genuinely manufactured in India and not simply transshipped. Your exporter provides the Certificate of Origin specifically indicating CEPA as the applicable trade agreement. Without this, UAE customs will apply the standard 5% GCC customs duty.
Standard UAE Import Duty Structure
For goods that do not qualify for CEPA preferential rates, the standard UAE customs duty is 5% of the CIF value (cost + insurance + freight). This is a GCC-wide rate applied consistently across all seven emirates.
In addition to customs duty, imports are subject to UAE VAT at 5%, calculated on the CIF value plus any applicable customs duty.
Some product categories have different duty rates or additional requirements — tobacco (100%), alcohol (50%), and products on the UAE’s restricted or prohibited list have specific rules. For most commercial goods including stone, construction materials, textiles, food products, and manufactured goods, the 5% standard rate applies unless CEPA preferential treatment is claimed.
Documents Required to Import to UAE from India
Core documents for every shipment:
Commercial Invoice
Must state: exporter and importer details, description of goods, quantity, unit price, total value, currency, and Incoterm. UAE customs uses this for duty calculation — accuracy is essential.
Packing List
Detailed breakdown of contents: number of packages, gross and net weight, dimensions. Must match the commercial invoice exactly.
Bill of Lading or Airway Bill
Issued by the carrier. For sea freight: bill of lading. For air freight: airway bill.
Certificate of Origin
For standard duty: non-preferential COO, issued by an Indian Chamber of Commerce. For CEPA preferential rates: preferential COO specifically referencing the India-UAE CEPA, issued through India’s eCoO 2.0 system.
Additional documents for specific categories:
Food and agricultural products: FSSAI certificate from India, and registration with UAE Food Safety Department if required for the specific product.
Construction materials and stone: Test certificates, product specifications, and compliance documentation for UAE’s Emirates Authority for Standardisation (ESMA) standards where applicable.
Consumer products: ESMA conformity certificates for products on the UAE’s mandatory certification lists.
Your exporter should confirm which certificates apply to your specific product before shipment. Receiving an incomplete document set at UAE customs is one of the most common and costly reasons for shipment holds.
UAE Customs Registration Requirements for Importers
To import commercially into the UAE, you need:
A valid UAE trade licence covering trading or importing in your business category.
A customs registration code with UAE Customs — either Dubai Customs, Abu Dhabi Customs, or the relevant emirate’s authority depending on your point of entry.
For larger or recurring import operations, some importers also register with the UAE Ministry of Economy for specific product category approvals.
The customs registration process is straightforward for established UAE businesses. If you are importing commercially for the first time, a UAE-based freight forwarder or customs agent can assist with the registration process.
Shipping Routes and Transit Times from India to UAE
Main ports for India-UAE sea freight:
From India: Nhava Sheva (Mumbai), Mundra, Cochin
To UAE: Jebel Ali (Dubai) — the primary UAE port for most commercial imports from India.
Also: Abu Dhabi (Khalifa Port), Sharjah (Port Khalid).
Typical transit time: 10-15 days by sea from Indian west coast ports to Jebel Ali. Slightly longer from east coast Indian ports (Chennai, Visakhapatnam).
Air freight from major Indian airports to Dubai is 2-4 days, but significantly more expensive per unit weight — suitable for time-sensitive or high-value shipments, less so for bulk goods like stone or construction materials.
Common Reasons for UAE Customs Delays
Most customs delays for India-UAE shipments trace to one of four causes:
Documentation errors: Any discrepancy between the commercial invoice, packing list, and bill of lading causes a hold while it is resolved. Review all documents before the vessel departs.
Missing CEPA Certificate of Origin: Arriving without the correct COO means paying standard duty instead of preferential rates. If the CEPA COO was not arranged before shipment, it is too late to obtain it after the goods are in transit.
Product compliance gaps: Goods subject to ESMA or other UAE standards that arrive without required certificates will be held pending compliance verification.
HS code misclassification: Using an incorrect Harmonised System code can result in incorrect duty rates applied and a hold for reclassification.
Your exporter should address all of these before the shipment departs. The cost of a customs hold — demurrage at Jebel Ali is significant — is almost always higher than the cost of getting the documents right in advance.
Sourcing from India for UAE-Based Buyers — Working With NexaCrest
NexaCrest International Group serves buyers in the UAE market through its specialist divisions. If you are importing natural stone from India to the UAE, NexaCrest’s dedicated stone division — StoneCrest International — covers the UAE as a primary market.
For information about NexaCrest’s process and what documentation is prepared for every order: Click here
To verify NexaCrest’s credentials before reaching out: nexacrestinternational.com/certifications/
UAE-based buyer sourcing from India? Start a conversation
FAQ:
Q: What is the import duty from India to UAE?
A: Standard GCC customs duty is 5% of CIF value plus 5% VAT. Under the India-UAE CEPA, approximately 80% of Indian goods qualify for zero or reduced duty. A preferential Certificate of Origin is required to claim CEPA rates.
Q: What is the India-UAE CEPA?
A: The Comprehensive Economic Partnership Agreement between India and UAE, in force since May 2022. It grants preferential tariff treatment to approximately 80% of Indian goods entering the UAE, including zero duty for many product categories.
Q: What documents do I need to import from India to UAE?
A: Commercial invoice, packing list, bill of lading, and Certificate of Origin. For CEPA preferential rates, the COO must specifically reference the India-UAE CEPA and be issued through India’s eCoO 2.0 system. Additional product-specific certificates apply depending on category.
Q: How long does shipping from India to UAE take?
A: 10-15 days by sea from Indian west coast ports to Jebel Ali, Dubai. 2-4 days by air from major Indian airports to Dubai.
Q: What causes customs delays for India-UAE imports?
A: The most common causes are documentation errors, missing or incorrect Certificate of Origin, product compliance gaps for ESMA-regulated items, and HS code misclassification.