How to Import Handicrafts from India to the UAE under CEPA: A Practical Guide for Dubai Buyers

Oct 6

3 min read

Updated: Oct 9

The UAE is one of India’s closest trading partners, and handmade Indian decor has a natural home in Dubai’s hotels, villas, concept stores and gifting companies. Since the India–UAE Comprehensive Economic Partnership Agreement (CEPA) came into force on 1 May 2022, most Indian goods can enter the UAE without customs duty. This guide explains how to use CEPA when buying from handicraft exporters in India. It covers every step you need to import handicrafts from India to the UAE smoothly.

What CEPA changed when you import handicrafts from India to the UAE

Without CEPA, goods from outside the GCC customs union usually pay 5% customs duty on their CIF value. Under CEPA the UAE committed to eliminating duty on 97% of its tariff lines, covering 99% of Indian exports to the UAE by value. Around 80% of lines went to zero on day one, with the rest phased out over five or ten years. Sectors named as benefiting include textiles, leather and furniture. Check the schedule for your exact product codes, as a small number of lines are still phasing down.

Sources: PIB, Government of India · Indian Trade Portal – CEPA · Dubai Customs Customer Guide

The CEPA certificate of origin

To claim the zero rate, the shipment needs a preferential certificate of origin. In India, exporters apply online through the DGFT certificate-of-origin platform. The certificate carries the issuing agency’s stamp, the officer’s signature and a QR code that customs can scan to verify it. Goods must meet CEPA origin rules; for many products this means at least 40% value added in India plus a change of tariff classification. Handmade products made in Indian workshops typically meet this, but your exporter should confirm it for each item.

What the UAE importer needs

A trade licence from the economic department of your emirate, or a free zone licence.
Registration with Dubai Customs, which issues a unique business code.
Standard documents: bill of lading or airway bill, commercial invoice, certificate of origin, packing list and delivery order.
Commercial invoice attestation: since 1 February 2023, the UAE Ministry of Foreign Affairs requires electronic attestation for imports valued at AED 10,000 or more (fee AED 150), payable within 14 days of the bill of entry.

Source for attestation rules: UAE MOFA FAQs

VAT and free zones

UAE VAT is charged at 5% and applies to imports of goods. Free zones charge no customs duty on goods brought in or held for re-export; duty becomes relevant only when goods move into the mainland. If you plan to stock in Jebel Ali or another free zone and distribute across the GCC, discuss the structure with your clearing agent before the first order.

Popular Indian handicrafts in the UAE

UAE buyers often look for statement pieces for hospitality and gifting: hand-carved wooden boxes and trays, blue pottery vases and jars, hand block printed table linen and cushion covers, and resin-and-wood serveware for majlis entertaining. As handicraft suppliers in India, we can prepare CEPA certificates, attested invoices and gift-ready packaging. Talk to our export team about your next UAE order.

General guidance only. Confirm current duty and documentation with Dubai Customs or your licensed clearing agent.