CBIC Issues Circular to Authenticate
Origin Self-Certification under IndiaUK CETA
·
Effective
Date: The
IndiaUK Comprehensive Economic and Trade Agreement (CETA) comes into force on 15
July 2026, along with the Customs Tariff (Determination of Origin of
Goods) Rules, 2026.
·
Self-Certification
Introduced: Unlike
traditional Certificates of Origin, the Agreement adopts a self-certification
system, under which a UK exporter or producer issues an Origin
Declaration certifying that the goods qualify as originating.
·
Authentication
Framework: India
and the UK have established an authentication mechanism to verify the
genuineness of Origin Declarations before preferential tariff benefits can be
claimed.
·
Authentication
Not Proof of Origin:
Authentication only confirms that the declaration has been issued by a genuine
UK exporter/producer. Customs may still verify whether the goods actually
satisfy the Rules of Origin.
·
Submission
Process:
o
The UK
exporter/producer must email the Origin Declaration simultaneously to:
§ the designated CBIC nodal email address, and
§ the Indian importer's ICEGATE-registered email.
o
After
successful authentication, CBIC issues a Unique Reference Number (URN)
to both parties.
·
Claiming
Preferential Duty: Indian
importers can claim CETA tariff benefits in the Bill of Entry only by quoting
the authenticated URN.
·
Importer
Responsibility:
Importers must share and maintain an updated ICEGATE-registered email
address to receive Origin Declarations and authentication communications.
·
Confidentiality: Information exchanged during authentication,
including personal data, will be used only for customs and origin verification
purposes and will be protected against unauthorized disclosure.
·
Validity: An authenticated Origin Declaration remains valid
for 12 months from the date it is completed.
·
Single
Shipment Rule: Each
Origin Declaration applies to one shipment only. However, where goods
are warehoused, the same URN may be used for multiple ex-bond clearances
arising from the same warehousing Bill of Entry.
·
No Fresh
Declaration for Ex-Bond Clearances: Separate Origin Declarations are not required for each ex-bond
clearance provided:
o
the
ex-bond Bill of Entry relates to the same warehousing Bill of Entry;
o
clearance
is within the declaration's validity period; and
o
all CETA
conditions are met.
·
Transitional
Relief:
Preferential tariff treatment is available for eligible goods:
o
arriving
in India on or after 15 July 2026, or
o
already
under customs control or in bonded warehouses on that date.
·
Warehoused
Goods: For
goods warehoused before 15 July 2026, the Origin Declaration may be completed
and authenticated after the Agreement enters into force, and the resulting URN
can be quoted in the ex-bond Bill(s) of Entry.
·
Trade
Advisory: CBIC
will issue a detailed advisory on ICEGATE explaining:
o
submission
and authentication procedures,
o
URN
generation and usage,
o
treatment
of warehoused goods, and
o
illustrative
case studies.
·
Implementation
Issues: Field
formations have been asked to report any implementation difficulties to CBIC.
[CBIC Circular No. 33/2026-Customs dated 13
July, 2026]
The India-United Kingdom
Comprehensive Economic and Trade Agreement ("India-UK CETA" or
"the Agreement") shall enter into force with effect from 15 July
2026. Consequently, the Customs Tariff (Determination of Origin of Goods under
the Comprehensive Economic and Trade Agreement between the Government of the
Republic of India and the Government of the United Kingdom of Great Britain and
Northern Ireland) Rules, 2026, notified vide Notification No. 62/2026-Customs
(N.T.) dated 03.07.2026, shall come into operation from 15.07.2026. The said
Rules provide the legal framework for determining the originating status of
goods traded under the Agreement.
2.
Recognising the need for trust-based
compliance and facilitation of origin-related procedures, the Rules of Origin
provisions of the Agreement introduce a system of self
declaration of origin by exporters or producers of the United Kingdom for
claiming preferential tariff treatment on imports into India. Accordingly, the
applicable proof of origin shall be an "Origin Declaration" completed
by the exporter or producer in accordance with Rule 16 and in the format
prescribed in Annexure-B to the said Rules. Under this framework, the exporter
or producer certifies that the goods described in the Origin Declaration
qualify as originating and that the information contained therein is true and
accurate.
3.
As
the Agreement adopts a self-declaration framework in place of the conventional
system of certificates of origin issued by designated authorities, it provides
for an authentication process to be implemented by the customs authorities of
India and the United Kingdom. Accordingly, the necessary arrangements have been
put in place for the exchange of information and authentication of Origin
Declarations for imports into India.
4.
Preferential
tariff treatment may be claimed only after the authenticity of the Origin
Declaration has been established in accordance with the agreed modalities.
Authentication establishes that the Origin Declaration has been completed and
transmitted by a genuine exporter or producer of the United Kingdom and is
valid for use in support of a preferential tariff claim in India. It also
provides safeguards against impersonation, duplicate use of Origin Declarations
and other misuse of preferential tariff claims. Authentication establishes only
the genuineness of the Origin Declaration and does not, by itself, establish
that the goods qualify as originating. The originating status of the goods may
be verified separately, where required, in accordance with the Agreement and
the said Rules.
5.
For
the purpose of authentication, the prescribed authentication data relating to
United Kingdom exporters or producers is shared by UK Customs authorities to
the Directorate General of Systems and Data Management. An Origin Declaration
shall be authenticated with reference to such data.
5.1.
Before
a claim for preferential tariff treatment is made, the United Kingdom exporter
or producer shall transmit the Origin Declaration, completed in accordance with
Rule 16 and Annexure-B to the said Rules, simultaneously to the designated CBIC
nodal email address, namely cbic.customs.indiaukceta@CBICindia.
onmicrosoft.com, and to the Indian importer at its ICEGATE-registered email
address. Upon successful authentication, a Unique Reference Number (URN) shall
be generated and communicated by email to the United Kingdom exporter or
producer, with a copy to the Indian importer. The importer may thereafter claim
preferential tariff treatment in the relevant Bill of Entry by quoting the URN
assigned to the authenticated Origin Declaration
5.2.
Indian
importers shall share their ICEGATE-registered email address with the United
Kingdom exporter or producer and ensure that the same is used for transmission
of the Origin Declaration. Importers shall also ensure that the registered
email address is kept updated on ICEGATE so as to facilitate receipt of the
Origin Declaration and authentication-related communications, including the
URN.
6.
Information,
including personal information, exchanged under the authentication framework
shall be used only for purposes connected with authentication of Origin
Declarations, determination of origin and related customs matters, and shall be
protected against unauthorised access, disclosure or
misuse in accordance with the Agreement.
Validity
and Use of Origin Declarations
7.
An
Origin Declaration shall remain valid for twelve months from the date of its
completion.
8. An Origin Declaration shall
relate to a single shipment and shall not be used for multiple importations.
However, where goods covered by a single shipment are deposited in a warehouse,
the URN assigned to the authenticated Origin Declaration shall be quoted in the
warehousing Bill of Entry and may thereafter be used for one or more
corresponding ex-bond clearances arising from that Bill of Entry. Clearance of
such warehoused goods in separate lots through multiple ex-bond Bills of Entry
shall not be construed as use of the Origin Declaration for multiple
importations.
8.1. A fresh Origin Declaration or
fresh authentication shall not be required for each ex bond clearance,
provided that:
(i) the ex-bond Bills of Entry
are relatable to the relevant warehousing Bill of Entry;
(ii) each Bill of Entry for home
consumption under section 68 of the Customs Act, 1962 is filed within the
validity period of the Origin Declaration; and
(iii) all other conditions
prescribed under the Agreement and the said Rules are fulfilled.
9. It is clarified that, in
terms of Rule 20 of the said Rules, preferential tariff treatment may also be
claimed in respect of originating goods which arrive in India on or after 15
July 2026, or continue to remain under customs control as on that date. This
includes goods in respect of which an order for clearance for home consumption
under section 47 of the Customs Act, 1962 has not been made, as well as
warehoused goods not yet cleared for home consumption under section 68 of the
said Act.
9.1. In such cases, the absence of
an Origin Declaration at the time of arrival or warehousing shall not, by
itself, preclude the importer from claiming preferential tariff treatment. An
Origin Declaration completed on or after 15 July 2026 and authenticated in
accordance with the procedure specified above may be accepted as proof of
origin, subject to fulfilment of the conditions prescribed under the Agreement
and the said Rules.
9.2. Where goods had been
warehoused before 15 July 2026, the authentication process could not have been
completed at the time of filing the warehousing Bill of Entry, as the Agreement
had not yet come into force. In such cases, Origin Declaration shall be completed
and authenticated on or after 15 July 2026 and the URN generated and
communicated to the importer in respect of an Origin Declaration shall be
quoted in the corresponding ex-bond Bill of Entry, or Bills of Entry through
which preferential tariff treatment is claimed.
10. A detailed advisory for
trade, setting out the procedure for submission and authentication of Origin
Declarations, generation and use of the URN, treatment of warehoused goods and
illustrative case scenarios, is being issued separately and shall be made available
on the ICEGATE portal.
11. Difficulties, if any, in
implementation of this Circular may be brought to the notice of the Board.
F.No. 1502117112026-ICD-CBEC