India–UAE CEPA TRQ: DGFT Process, Eligible Importers, Product List & Duty Concessions

February 20, 2026

How to use DGFT TRQ authorisation to import select items from UAE at concessional customs duty (with official rules + product snapshot)

What is TRQ under India–UAE CEPA?

Under the India–UAE Comprehensive Economic Partnership Agreement (CEPA), certain products can be imported from the United Arab Emirates into India within a pre-defined quota at a concessional customs duty rate (or a defined tariff relief). This mechanism is called Tariff Rate Quota (TRQ).

In practice, it means:

Inside quota: concessional duty (as per the TRQ schedule)

Outside quota: normal/“applied” duty applies

DGFT has notified the list of TRQ items and the operating procedure aligned with Customs Notification No. 22/2022-Customs (dated 30 April 2022) (as amended).

Why TRQ matters to Indian importers

TRQ is relevant if you:

Import covered HS codes from UAE and want duty optimisation

Need planned landed-cost stability (quota-based allocation + predictable concessional duty)

Want to avoid missing annual/quarterly application windows

Key official compliance requirements (non-negotiables)

1) Imports must follow the applicable Customs notification

TRQ imports are permitted subject to the India–UAE CEPA Customs notification (as amended from time to time).

2) Certificate of Origin (COO) is mandatory at clearance

At the time of import clearance in India, the importer must produce a Certificate of Origin issued by the competent authorities in UAE.

3) TRQ year = Indian financial year

TRQ import period follows the Indian financial year (1 April to 31 March).

4) TRQ authorisation is issued online and integrated with Customs

TRQ authorisation is issued electronically by DGFT and transmitted to the Customs EDI system; imports are allowed only upon debit in the system.

TRQ application timeline (annual)

Annual TRQ (most items)

Your latest TRQ file mentions Application Period: “From 1st Feb to 28 Feb” and Pattern: “Yearly.”

DGFT’s TRQ procedure also specifies that applications are to be filed online and sent by 28th February for allocation in the next financial year (as per the notified procedure in Appendix 2A annexure for CECPA TRQ items). 

Eligibility rules you should know (DGFT procedure highlights)

A) Gold TRQ (HS 7108): additional eligibility filters

For Gold TRQ under 7108, DGFT specifies extra conditions including:

Applicant must be a jewellery manufacturer

Must be engaged in goods under ITC(HS) 7108/7113/7114/7118 (Chapter 71)

GST compliance (GST number + returns filed up to applicable period)

Audited/CA-certified financial statements based on GST declarations

Gold Dore is excluded under TRQ
Also, TRQ imports for gold may be routed through nominated channels (banks/nominated agencies/qualified jewellers as applicable).

B) Specific polymer lines (HS 39041010/20/90, 39042100, 39043010/90, 39046910, 39049010/90)

For these tariff lines, DGFT requires the applicant to:

Be a processor/manufacturer consuming the given inputs, and

Provide a self-certified copy of a document from competent authorities indicating processing capacity.

C) All other tariff lines (except under 7113)

Applicant must be a processor/manufacturer consuming the given inputs; proof of manufacturing may include GST returns / Udyam Registration / IEM registration.

TRQ items covered under India–UAE CEPA (product snapshot)

DGFT’s Annexure-IV to Appendix-2A lists TRQ-import items and the “Schedule of Tariff Rate Concessions (%)”.

Below is a snapshot list (HS code + product) based on the TRQ list you shared (Excel) and aligned with DGFT’s Annexure format:

Note: The exact concessional duty + TRQ volume is product-specific and set out in DGFT Annexure-IV’s schedule.

Examples of TRQ concessions (how to read the schedule)

Example 1: LLDPE (HS 39011010)

DGFT shows a step-down in duty rate across schedule years, along with TRQ quantities (MT) (e.g., 7.0% with 45,000 MT; then 6.5% with 50,500 MT; etc.).

Importer takeaway: Your duty benefit applies only if you have a valid TRQ authorisation and your import is within the quota.

Example 2: Jewellery under HS 71131920/30/40

DGFT indicates an effective rate of 20%, with TRQ quantities moving from ~2100 kg to 2500 kg in later schedule years (as per the schedule table).

Example 3: Copper wire and “moving average” TRQ concept

For certain copper wire lines, DGFT’s schedule shows:

Duty rate reduction to 0% over time, and

TRQ quantities that later become linked to moving average volume of prior years (instead of a fixed MT figure).

Step-by-step: How to apply for TRQ authorisation on DGFT

Confirm HS code & TRQ coverage (avoid misclassification—TRQ benefit is HS-specific).

Prepare eligibility proofs (manufacturer/processor evidence, import history where required, processing capacity doc for certain polymer HS codes).

Apply online via DGFT: Import Management System → Tariff Rate Quota (TRQ).

Track allocation & issuance: TRQ licence is issued electronically and transmitted to Customs EDI; quota debits happen at clearance.

At import clearance: Ensure UAE COO is available and compliant; quote/produce TRQ authorisation as required.

How Star Group helps you secure TRQ benefits

Scope (end-to-end):

HS code and TRQ eligibility check (mapping to DGFT Annexure/TRQ schedule)

Documentation checklist & file preparation (including manufacturer/processor proofs; capacity certificate where required)

Online TRQ application filing on DGFT portal (fee/payment guidance, form accuracy, annexures)

Follow-ups through DGFT process until final issuance

Post-allocation guidance for Customs clearance readiness (TRQ authorisation usage, COO discipline, audit trail)

If you want, share the HS codes you actually import (and your FY target), and we can convert the schedule into a landed-cost savings worksheet.

FAQs (Indian importers)

1) Can I claim TRQ benefit without a UAE Certificate of Origin?

No. COO from UAE authorities must be produced at clearance.

2) Is TRQ authorisation transferable?

TRQ allocations are tied to the allocation period, and DGFT indicates they cannot be carried over to another allocation period.

3) What is the annual deadline for TRQ applications?

For annual allocations , the last date is 28 February of the previous financial year.

4) Why does gold TRQ have a different timeline?

Gold under 7108 is allocated quarterly, with defined application windows for each quarter.

5) Who is eligible for gold TRQ?

DGFT requires the applicant to be a jewellery manufacturer and meet turnover/GST/audit conditions (and excludes gold dore).

6) For some polymer HS codes, why do they ask for processing capacity documents?

DGFT requires proof that the applicant is a processor/manufacturer consuming the inputs and asks for a capacity document from competent authorities for specified HS codes.

7) Where does TRQ get “used” at the port?

DGFT transmits the TRQ authorisation electronically to the Customs EDI system; imports are allowed upon electronic debit.

8) Which notification governs the TRQ import benefit?

DGFT links TRQ imports to Customs Notification No. 22/2022-Customs (as amended).

Disclaimer 

This blog is for general information only. TRQ benefits, duty rates, quota quantities, eligibility, and application windows are governed by notifications/public notices and may be amended. Always verify the latest position on the Directorate General of Foreign Trade portal and the applicable Customs notification before planning imports.