India–UK CETA: How to Claim Zero Duty on Exports to the UK (2026 Guide)

The 2026 notices: the live tracker

Most of the operating rules were published in the two weeks before 15 July. These are the notices that matter, newest first.

What CETA gives Indian exporters

• Coverage. The Ministry of Commerce says duty is eliminated on about 99% of tariff lines, covering nearly 100% of India’s trade value.
• Trade size. India’s merchandise exports to the UK were about USD 13.4 billion in 2025-26, out of bilateral goods trade of about USD 25.1 billion, according to the government factsheet.
• What is left out. Sensitive items such as dairy, apples and edible oils were reported as excluded when the deal was signed. Always check your own commodity code.
• Your commodity code. The UK uses a 10-digit commodity code. Your Indian 8-digit HS code shares its first six digits, so ask your UK importer or check the UK Trade Tariff for the full code and the preferential rate.

Sources: PIB and Ministry of Commerce factsheets, and press reports of the signed deal. Pre-agreement duty figures are the maximum rates quoted by the government and may vary by line.

Rules of origin in plain language

Chapter 3 of the agreement decides whether your goods count as Indian for the duty cut. Annex 3A holds the product-specific rules, and Annex 3B gives the origin declaration template. There are three routes to originating status:

1. Wholly obtained or produced in India. Goods grown, harvested, extracted or raised entirely in India, such as fresh produce, minerals or fish caught in Indian waters. They qualify automatically, but you still need records.
2. Made entirely from originating materials. Every input already counts as originating from India or the UK.
3. Product-specific rule (PSR). Used for most manufactured goods made with imported inputs. The rule for your HS code in Annex 3A may require a change in tariff classification, a minimum qualifying value content, a specific process, or a combination. Textiles and apparel rules are described as stringent because they combine a tariff change with a value test.

Helpful flexibilities

• Bilateral cumulation. Originating materials from the UK count as originating when used in India, and the reverse.
• Tolerance (Article 3.9). A good that misses a tariff-change test can still qualify if non-originating materials stay within a small share of the product, measured by value or weight for farm goods and by value for industrial goods.
• No direct shipment rule. Goods may transit a third country, but they must stay under customs control and must not be altered there.

What does not confer origin

Minimal operations such as simple packaging, labelling, mixing or sorting do not give goods Indian origin. The agreement lists these non-qualifying operations in Chapter 3.

Illustrative example

Suppose a rule for your product requires a qualifying value content of 40% and your ex-works price is ₹100, of which ₹35 is imported material. Your Indian value content is ₹65, or 65%, which passes. These are made-up numbers to show the method. Use the exact formula and threshold for your HS code in Annex 3A.

Proof of origin: your three options

The UK accepts three proofs. Which one you use depends on your importer, your records and how you prefer to certify.

The DGFT route for Indian exporters

Under DGFT Trade Notice 11/2026-27, preferential eCoOs for the UK are issued through the Certificate of Origin service on the Trade Connect ePlatform:

• India UK CETA (Self-Declaration). You generate the eCoO yourself, using a digital signature certificate linked to your IEC. There is no fee.
• India-UK CETA (Agency Issued). You apply and choose an authorised agency, such as an export promotion council or a chamber of commerce.

Sources: HMRC Trade Tariff notice of 13 July 2026, DGFT Trade Notice 11/2026-27 as reported, and GOV.UK business guidance. Verify details on the official portals.

Claim zero duty in 8 steps

1. Classify your product. Use your 8-digit HS code, and ask your UK importer or the UK Trade Tariff for the 10-digit UK commodity code.
2. Check the UK duty. On the UK Trade Tariff, see the normal duty and the UK-India agreement rate for that commodity code.
3. Work out origin. Decide whether the goods are wholly obtained, made from originating materials only, or need the product-specific rule in Annex 3A, and do the calculation.
4. Build your evidence file. Keep invoices, supplier declarations, production records and costing workpapers. Exporters keep them for five years.
5. Generate the proof. Create the preferential eCoO on Trade Connect (self-declaration with your DSC, or agency issued), or complete an origin declaration.
6. Send it with the invoice. Share the proof with your UK importer with the commercial invoice, matching names, description, HS code and quantity.
7. Importer claims the preference. The UK importer enters the proof code (9001, N954 or U112) on its customs declaration.
8. Be ready for verification. Customs authorities can query a claim and check it authority to authority, so answer promptly and keep your file complete.

See Guide 6 for the full export document set and Guide 1 for the registrations behind it.

Why claims get rejected

Beyond duty: VAT, CBAM and contracts

• UK VAT still applies. Zero customs duty does not remove import VAT. The importer normally pays and recovers it if VAT registered.
• UK CBAM from 1 January 2027. Importers of aluminium, cement, fertiliser, hydrogen, and iron and steel will pay a carbon charge on embedded emissions, reduced by any carbon price already paid. Exporters of these goods should expect buyers to ask for emissions data.
• Standards and checks. Food, plant and animal products and regulated goods still face UK product and border rules.
• Who gets the saving? The duty is paid by the importer, so agree how the saving is shared. Under DDP terms the exporter pays UK import duty and VAT, so the saving falls to you.
• Add a contract clause. Say who pays if the preference is later rejected, and who answers customs queries and supplies documents.
• Payment still follows FEMA. Track the nine-month deadline in Guide 4.

Sector snapshots

If you import from the UK into India

1. The UK exporter registers with HMRC before completing any origin declaration. Unregistered declarations are rejected.
2. The exporter completes the origin declaration on the CETA template and sends it, with CBIC copied, to your ICEGATE-registered email.
3. CBIC authenticates it and issues a Unique Reference Number (URN).
4. You quote the URN in your Bill of Entry to claim the preferential tariff. There is no certificate-of-origin route and no importer’s knowledge route into India.
5. Validity. Each declaration is valid for 12 months and applies to a single shipment. Goods warehoused before 15 July 2026 can use a declaration completed and authenticated after that date.
6. Keep your records for the period Indian customs rules require, and be ready for a Form I request.

Sources: CBIC Circular 33/2026-Customs and Notification 62/2026-Customs (N.T.), as reported by tax publishers. Confirm on cbic.gov.in.

Printable CETA checklist

• Goods produced or processed in India, with proof of the production steps
• HS code and UK commodity code confirmed, and the India agreement rate checked in the UK Trade Tariff
• Origin criterion chosen and the calculation saved (wholly obtained, originating materials, or Annex 3A)
• Supplier declarations collected for cumulation or imported inputs
• Evidence file organised and kept for five years
• DSC linked to my IEC; Trade Connect login tested (or agency chosen)
• UK importer has confirmed the proof it will use and its UK commodity code
• Proof of origin generated and dated on or after 15 July 2026
• Invoice, packing list and proof of origin match
• Contract clause agreed on rejected claims, and who pays UK VAT and duty
• CBAM exposure discussed with the buyer, if iron and steel, aluminium, cement or fertiliser
• Nine-month payment deadline calendared for the shipment

Print this page for your CETA file. The layout prints cleanly.

Dates to bookmark

Glossary

Official sources directory

Verified from official releases and notices, and from legal and tax publishers reproducing them. Always confirm on the issuing portal.

Frequently asked questions

Knowledgebase series and change log

Coming next: how to export spices from India, and 12 export-import scams.

Change log

We re-check this page when DGFT, CBIC or HMRC change a CETA procedure. If you spot something outdated, tell us through the contact page.

Disclaimer. LinksIndia is an independent directory and not a government body or a customs agent. This guide is general information and not legal, tax or customs advice. Origin rules are product specific. Confirm with the agreement text, the official portals or a qualified professional before claiming a preference.