The Central Board of Indirect Taxes & Customs (CBIC) on July 13, 2026, issued Implementation of self-certification of Origin Declarations under the India-United Kingdom Comprehensive Economic and Trade Agreement (India-UK CETA).
The India–United Kingdom Comprehensive Economic and Trade Agreement (India-UK CETA) will come into force on July 15, 2026, along with the Customs Tariff (Determination of Origin of Goods) Rules, 2026. These Rules establish the legal framework for determining the origin of goods and eligibility for preferential tariff treatment under the Agreement.
The Agreement introduces a self-declaration system for proof of origin, replacing the traditional certificate-based mechanism. UK exporters or producers will issue an “Origin Declaration,” certifying that goods meet origin criteria. However, preferential tariff benefits can be claimed only after successful authentication of this declaration through an established framework between Indian and UK customs authorities. Upon authentication, a Unique Reference Number (URN) is generated, which must be quoted by importers in the Bill of Entry.
The Origin Declaration is valid for 12 months and applies to a single shipment. Special provisions allow its use for warehoused goods and multiple ex-bond clearances, subject to conditions. The system ensures safeguards against misuse while allowing separate verification of the originating status where required.
Transitional provisions allow preferential tariff claims for goods in transit or under customs control as of July 15, 2026, even if the Origin Declaration was not initially available, provided it is later completed and authenticated. A detailed trade advisory outlining procedures and compliance requirements will be made available on the ICEGATE portal.
[Circular No. 33/2026-Customs]
