Only "originating" goods qualify for the India-UK Comprehensive Economic and Trade Agreement (CETA) preferential tariff, which came into force on 15 July 2026. Originating means either wholly obtained in the UK or India, or sufficiently transformed here under the deal's product-specific rules. Whether a specific product qualifies, and the exact tariff, is set by its commodity code, so check the official schedule rather than assume a rate.
What does "originating" mean under CETA?
It is not about where you shipped from; it is about where the goods were made. The UK-India rules of origin split into two tests. Wholly obtained covers goods entirely produced in one country, such as minerals mined or crops grown there. Sufficiently transformed covers goods made partly from imported materials that were changed enough in the UK or India to count as originating, judged against the product-specific rule for that item.
How is origin decided?
| Test | What it covers | Typical example |
|---|---|---|
| Wholly obtained | Goods entirely produced in the UK or India | Crops grown, minerals mined, animals raised there |
| Sufficiently transformed | Goods using imported materials changed enough locally to count as originating | Manufactured goods meeting the product-specific rule |
| Not originating | Imported goods only repackaged or lightly processed | Re-boxed imports, minor finishing only |
How is the product-specific rule expressed?
For sufficiently-transformed goods, the agreement sets a rule per product, usually written against its Harmonised System (HS) chapter or heading. Common forms are a change of tariff classification, a maximum value of non-originating materials, or a specific processing requirement. The exact rule and any percentage threshold live in the CETA product-specific rules of origin, and the rate for that commodity sits in the UK Trade Tariff. Do not assume a single figure applies across a category; it is set line by line.
How do I claim the preferential tariff?
Meeting the rule is only half the job; the claim is made on a separate origin declaration, not on the invoice.
- 1
Confirm the goods meet the rule of origin
Identify the commodity code, then check the product-specific rule for that code. Keep the working that shows the goods are wholly obtained or sufficiently transformed.
- 2
Register with HMRC and complete the origin declaration
The preferential claim is made on the Origin Declaration Template, registered with HMRC using your EORI, then sent per consignment to India's customs authority and your importer. See how to make a CETA-compliant VAT invoice for how the invoice and the origin declaration fit together.
- 3
Keep the supporting records for at least 5 years
Retain the origin declaration, the commodity-code working, and the invoices. The rules of origin require records to be kept so a later customs check can be answered.
Primary sources
- Rules of Origin under the UK-India FTA — business.gov.uk — Wholly-obtained and substantial-transformation criteria; product-specific rules; 5-year records
- Register to complete origin declarations under the UK-India FTA — gov.uk — HMRC registration via EORI and the Origin Declaration Template per consignment
- The UK-India trade deal — gov.uk — Official collection for the Comprehensive Economic and Trade Agreement; entry-into-force date
- Trade Tariff: look up commodity codes, duty and VAT rates — gov.uk — The official source for the tariff rate and rule of origin for a specific commodity code
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