The India-UK Comprehensive Economic and Trade Agreement (CETA) came into force on 15 July 2026. To claim its preferential (reduced or zero) import tariff, an exporter needs two separate documents: a commercial invoice and an origin declaration. The origin claim is not made on the invoice itself, so getting the invoice right is step one, not the whole job.
Does the invoice carry the CETA origin claim?
No. Under the UK-India FTA guidance, you claim preferential origin on a separate Origin Declaration Template, not as a line on the invoice. Register with HMRC first, using your EORI number, then complete that template for each consignment and email it to India's customs authority (CBIC) and your importer. The VAT invoice is the commercial document that sits alongside it, not a substitute for it.
VAT invoice, commercial invoice, or origin declaration?
| Document | What it is | Carries the CETA origin claim? |
|---|---|---|
| VAT invoice | The tax document under Reg 14; for exports the supply is usually zero-rated for UK VAT | No |
| Commercial invoice | The same invoice used for customs clearance, carrying goods description, value, and terms | No |
| Origin declaration | The HMRC-registered Origin Declaration Template sent to CBIC per consignment | Yes |
Is my export zero-rated for VAT?
In most cases, yes. Goods sent from the UK to India are zero-rated for VAT provided they leave the UK within 3 months and you keep evidence of export; Notice 703 carries the force of law on these conditions. Zero-rated means 0% VAT, not exempt, so the sale still belongs on your VAT return. Charge 0% only when you hold the export evidence; otherwise standard-rate VAT applies. Indian customs charges any reduced CETA tariff on import, separate from UK VAT.
How do I build the invoice and claim CETA origin?
Start from a valid UK VAT invoice, add the export particulars a customs officer needs, then run the origin claim as its own registered step.
- 1
Raise a valid UK VAT invoice
Use the Export / Commercial Invoice generator to produce all the mandatory Regulation 14 fields: sequential invoice number, date, your name / address / VAT number, the customer, a clear goods description, and per-line quantity, unit price, and VAT rate. Set the VAT rate to zero-rated where the export conditions are met. See what makes a UK VAT invoice valid for the full field list.
- 2
Add the export and customs particulars
A commercial invoice for customs needs more than the VAT fields: the country of origin, the HS (commodity) code for each product, your GB EORI number, the importer's details, the delivery and payment terms (Incoterms), and the currency. The Export / Commercial Invoice generator has dedicated inputs for each of these, so you enter them on the form instead of in a notes box.
- 3
Get an EORI number
You need a GB-starting EORI number to export goods from Great Britain to India. Apply through HMRC before you ship; it usually arrives within a few working days.
- 4
Check the goods meet the rules of origin
CETA's preferential tariff only applies to originating goods: wholly obtained in the UK or India, or substantially transformed here under the product-specific rules in Chapter 3. Imported components that are only repackaged usually do not qualify.
- 5
Register and complete the origin declaration
Register with HMRC using your EORI, then complete the official Origin Declaration Template for the consignment and email it to India's customs authority (CBIC) and your importer. Keep the declaration, invoices, and supporting records for at least 5 years.
What does the generator produce, and what must I add?
The Export / Commercial Invoice generator produces the commercial and VAT invoice with the export particulars built in: all Reg 14 fields, supplier and customer VAT numbers, a zero-rated line option, and dedicated inputs for your EORI, per-line HS codes, country of origin, and Incoterms. It does not generate the CETA origin declaration, which is a separate HMRC-registered template you complete and send to CBIC; run that origin claim through GOV.UK.
Primary sources
- Rules of Origin under the UK-India FTA — business.gov.uk — Wholly-obtained / substantial-transformation criteria; 5-year record-keeping
- Register to complete origin declarations under the UK-India FTA — gov.uk — HMRC registration via EORI; Origin Declaration Template sent to CBIC and the importer per consignment
- VAT on goods exported from the UK (VAT Notice 703) — gov.uk — Zero-rating conditions: export within 3 months, evidence of export retained (force of law)
- Get an EORI number — gov.uk — A GB EORI is needed to export goods from Great Britain to any country outside the UK
- VAT Regulations 1995, Regulation 14 — legislation.gov.uk — Mandatory contents of a UK VAT invoice
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