Alinea Customs Briefing On 17 June 2026, the UK government released a press statement identifying that the India-UK Comprehensive Economic and Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and India (CETA) will be in effect from 15 July 2026.
The deal is anticipated to boost the United Kingdom’s GDP by £4.8bn per year in the long-term.
Rules of Origin
The Chapter 3 text of the Rules of Origin is available from: https://www.gov.uk/government/publications/uk-india-ceta-chapter-3-rules-of-origin
Except as otherwise provided in this Chapter, each Party shall provide that a
good is originating if it is:
(a) wholly obtained or produced entirely in the territory of one or both of
the Parties as established in Article 3.3 (Wholly Obtained);
(b) produced entirely in the territory of one or both of the Parties,
exclusively from originating materials; or
(c) produced entirely in the territory of one or both of the Parties using nonoriginating materials, provided the good satisfies all applicable requirements of Annex 3A (Product-Specific Rules of Origin), in each case, provided the good satisfies all other applicable requirements of this Chapter 2.
The Annex 3A rules of origin are based on the 2022 Edition of the Harmonized System, which
entered into force on 1 January 2022, and available below.
In accordance with CEPA Chapter 3, Article 3.4, the value of the goods when calculating relevant rules on origin may be based on the EXW price or the FOB value.
Importing from India
Indian companies must provide their Importer Exporter Code (“IEC”). Supporting documentation related to claiming 0% tariffs on import from India must be accompanied by an Annex 3B origin declaration. Chapter 3, Article 3.2 concerning Oring Criteria identifies that the supporting template is available below.
The certificate of origin is available below:
The certificate of origin obliges the exporter/producer to certify that the good(s) described in the document qualify as originating and the information contained in the document is true and accurate.
The exporter/producer is responsible for proving such representations, which may include, where appropriate, written representation(s) from the supplier(s). In accordance with Article 3.24 (Record Keeping Requirements) and Article 3.25 (Verification of Origin), the exporter/producer must agree to maintain and present upon request, or make available during a verification visit, information, which may include documentation, relating to the origin of the goods and where applicable, materials.
Exporting to India
UK companies that intend to export to India must register to self-certify a statement on origin, and can do so as follows: Register to complete origin declarations under the UK-India Free Trade Agreement – GOV.UK
This is an obligation of the India-UK trade agreement in accordance with Chapter 3, Annex 3D.
Companies will need to register with HMRC if both of the following apply:
- you’re a UK producer or exporter exporting goods originating in the UK to India
- you plan to complete origin declarations under the UK-India Free Trade Agreement
The agreement allows you to self-certify origin using the Annex 3B template, instead of having to obtain an origin certificate from a competent authority each time you send a consignment of goods to India.
You can continue to export to India without origin declarations if either:
- your goods do not qualify for preferential tariffs
- you choose not to use the UK-India Free Trade Agreement
Your goods may be subject to non-preferential tariff rates if you do not use origin declarations.
Businesses interested in attending the UK-India Roadshow can register for events here: UK-India Roadshow 2026 – registration
Please contact Alinea Customs for insight into procedural adherence related to the India-UK CETA.
Email: customs@alineacustoms.com
