Preferential customs duty exemptions under India-UAE CEPA apply to specified goods, subject to origin proof and tariff quota conditions. Customs duty exemptions are granted to specified goods imported into India from the United Arab Emirates to give effect to the first tranche of the India-UAE CEPA. Listed goods in Table I receive exemption from customs duty above prescribed rates, while goods in Table II receive exemption from customs duty above prescribed rates and, where applicable, from Agriculture Infrastructure and Development Cess above specified rates. Table III goods receive tariff rate quota treatment at in-quota duty and cess rates, subject to annexure conditions and proof of United Arab Emirates origin under the notified rules of origin.