India-UAE CEPA: Tile Import Duty Benefits for UAE Buyers (2026 Guide)
The India-UAE Comprehensive Economic Partnership Agreement (CEPA), in force since May 2022, has reshaped how UAE importers source ceramic, porcelain and vitrified tiles from India. For buyers in Dubai, Abu Dhabi and Sharjah, CEPA can meaningfully lower the landed cost of Indian tiles - provided shipments are documented correctly. This guide explains what changed, how to claim the benefit, and what to ask your exporter.
What is the India-UAE CEPA?
CEPA is a bilateral free-trade agreement between India and the United Arab Emirates designed to reduce or eliminate tariffs on a large share of goods traded between the two countries. Ceramic and porcelain tiles - classified under HS code 6907 - are among the product lines that benefit from preferential tariff treatment under the agreement, with duties phased down over the implementation schedule.
Import duty before and after CEPA
Historically, tiles entering the UAE attracted the standard GCC Common External Tariff of 5%. Under CEPA, Indian-origin tiles qualify for preferential (reduced or eliminated) duty when accompanied by a valid Certificate of Origin. The exact rate depends on the specific tariff line and the year within the phase-out schedule, so importers should confirm the current applicable rate with UAE customs or their clearing agent for their HS sub-heading.
The key requirement: a valid Certificate of Origin
To claim CEPA benefits, every shipment must carry a Certificate of Origin (CoO) proving the tiles were manufactured in India. The CoO is issued by authorised agencies in India against the commercial invoice, packing list and manufacturer details. Without a correctly issued CoO, UAE customs will apply the standard duty - so this single document is what unlocks the saving.
What this means for UAE buyers
- Lower landed cost - preferential duty reduces the total cost of imported Indian tiles versus non-CEPA origins.
- Competitive edge - distributors and contractors can price more aggressively while protecting margin.
- Faster, predictable clearance - complete, compliant paperwork reduces hold-ups at Jebel Ali and other UAE ports.
How Imperial Decor supports CEPA-compliant shipments
As a Pune-based merchant-exporter, Imperial Decor handles the documentation that makes CEPA work for you. For every order we provide the correct HS classification (6907), arrange the Certificate of Origin, and ship export-grade ceramic, porcelain and vitrified tiles FOB/CIF from Nhava Sheva and Mundra to Jebel Ali, typically in 10-14 days. Our team coordinates the commercial invoice, packing list and shipping documents so your goods clear smoothly under CEPA.
Documents checklist for CEPA tile imports
- Commercial Invoice
- Packing List
- Certificate of Origin (for CEPA preferential duty)
- Bill of Lading
- HS code 6907 classification on all documents
Planning to import tiles from India into the UAE? Contact Imperial Decor for a CEPA-ready quotation with FOB and CIF pricing, MOQ and lead times.
Note: Tariff lines and phase-out schedules under CEPA are updated periodically. Always confirm the current applicable duty for your specific HS sub-heading with UAE customs or a licensed clearing agent before finalising costings.