In force since 2022-05-01. 2026 is agreement year 5.
Of the 7,580 UAE tariff lines in the schedule, 94.7% are at 0% duty for India origin in 2026. When the agreement is fully phased, 97.1% are at 0%. 0.8% of lines are excluded and keep the standard duty. The rest are phased down year by year. VAT of 5% applies in every case.
Each heading has its own page with all 17 agreements and the UAE 12-digit lines.
| Heading | Standard | India origin | What happens next |
|---|---|---|---|
| HS 3304.99 · Cosmetic and toilet preparations; n.e.c. in headin… | 5% | 0% | 0% now |
| HS 3924.90 · Plastics; household articles and hygienic or toile… | 5% | 0% | 0% now |
| HS 3926.90 · Plastics; other articles n.e.c. in chapter 39 | 5% | 0% | 0% now |
| HS 4901.10 · Printed matter; in single sheets, whether or not f… | 0% | 0% | 0% now |
| HS 4901.99 · Printed matter; books, brochures, leaflets and sim… | 0% | 0% | 0% now |
| HS 4911.10 · Printed matter; trade advertising material, commer… | 5% | 0% | 0% now |
| HS 5603.12 · Nonwovens; whether or not impregnated, coated, cov… | 5% | 0% | 0% now |
| HS 5903.90 · Textile fabrics; impregnated, coated, covered or l… | 5% | 0% | 0% now |
| HS 6001.92 · Fabrics; pile fabrics (excluding long pile and loo… | 5% | 0% | 0% now |
| HS 6006.32 · Fabrics; knitted or crocheted fabrics, other than … | 5% | 0% | 0% now |
| HS 6109.10 · T-shirts, singlets and other vests; of cotton, kni… | 5% | 0% | 0% now |
| HS 7019.71 · Glass fibres; chemically bonded fabrics | 5% | 0% | 0% now (line not listed: duty eliminated) |
| HS 7308.90 · Iron or steel; structures and parts thereof, n.e.c… | 5% | 2.5% | falls to 0% in agreement year 10 (2031) |
| HS 8415.10 · Air conditioning machines; comprising a motor-driv… | 5% | 0% | 0% now |
| HS 8441.80 · Machinery; n.e.c. in heading no. 8441, for making … | 5% | 0% | 0% now |
| HS 8481.80 · Taps, cocks, valves and similar appliances; for pi… | 5% | 2.5% | falls to 0% in agreement year 10 (2031) |
| HS 8518.40 · Amplifiers; audio-frequency electric | 0%–5% | 0% | 0% now |
| HS 8537.10 · Boards, panels, consoles, desks and other bases; f… | 5% | 2.5% | falls to 0% in agreement year 10 (2031) |
| HS 9205.90 · Musical instruments; wind, other than brass, (eg. … | 5% | 0% | 0% now |
| HS 9610.00 · Slates and boards; with writing or drawing surface… | 5% | 0% | 0% now |