Completing an India-UK CETA[3] origin declaration is four steps: confirm the goods are originating, register your EORI, make out the standalone Annex 3B declaration, then have it authenticated by India's customs authority. The last step is the one exporters most often miss, and without it the Indian importer cannot claim the preferential tariff. CETA came into force on 15 July 2026.
Where does the declaration go: on the invoice or separately?
Separately. Under the India-UK CETA the origin declaration is a standalone Annex 3B document, not text added to the commercial invoice.
This differs from the UK-EU TCA, where the statement rides on the invoice. Keep the two documents distinct: the invoice proves the transaction; the Annex 3B origin declaration[2] proves the goods qualify. See which goods qualify under CETA for the originating tests, and the export commercial invoice field map for how the invoice itself is built.
What are the steps to complete it?
Work in order. A declaration made before the goods are confirmed as originating, or before EORI registration, is not valid.
- 1
Confirm the goods are originating
Find the commodity code in the UK Trade Tariff[4], then check the Annex 3A product-specific rule for that code. The goods must be wholly obtained, produced exclusively from originating materials, or meet the product-specific rule.
- 2
- 3
Make out the Annex 3B origin declaration
Complete the standalone declaration with the exporter and consignment details, the goods description and commodity code, and the origin criterion. Our CETA origin declaration generator composes the Annex 3B document. This is separate from the invoice.
- 4
Get it authenticated by CBIC and keep records
For the Indian importer to claim the preferential tariff, the declaration must be authenticated by India's Central Board of Indirect Taxes and Customs (CBIC): email the Annex 3B PDF to the CBIC nodal address and to the Indian importer, with the subject line in the format EORI-DDMMYYYY, and CBIC issues a Unique Reference Number (URN) under the Annex 3D and Art. 3.16.7 modalities. Keep the declaration, the commodity-code working, and the invoices for at least 5 years.
What happens if the goods do not qualify?
If the goods are not originating, no origin declaration should be made and the standard MFN duty applies at the Indian border, which can be substantially higher than the preferential rate. Do not treat a UK country-of-origin marking on the invoice as a preference claim; the preferential rate is granted only on a valid, authenticated origin declaration for goods that actually meet the rules of origin.
Primary sources
- 1.Register to complete origin declarations under the UK-India FTA — gov.uk — HMRC EORI registration; the origin-declaration template per consignment
- 2.UK-India CETA Chapter 3: Rules of Origin — gov.uk — Annex 3A product-specific rules; Annex 3B declaration; Annex 3D + Art. 3.16.7 authentication
- 3.The UK-India trade deal — gov.uk — Official collection for the CETA; entry-into-force date 15 July 2026
- 4.Trade Tariff: look up commodity codes, duty and VAT rates — gov.uk — The commodity code sets the product-specific rule and the preferential rate
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