India-UAE CEPA benefits: (1) 0% duty on 97.99% of tariff lines for Indian exports to UAE from Day 1, (2) Immediate duty-free access for pharma, engineering, textiles, agro-food, gems, (3) Services chapter: 11 sectors with improved market access including IT services, financial services, professional services, (4) Investment chapter: enhanced investment protection, (5) Origin rules: 40% India value addition for most goods. CEPA entered force 1 May 2022 — Indian exporters must present a COO issued by authorised Indian bodies (DGFT-registered) to claim the 0% rate.

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