72 Page Rules of Origin for India–UK CETA Notified

Notification Issued: The Government has notified the Customs Tariff (Determination of Origin of Goods under the India–UK Comprehensive Economic and Trade Agreement) Rules, 2026 through Notification No. 62/2026-Customs (N.T.), dated 3 July 2026.

· Effective Date: The Rules come into force on 15 July 2026.

· Objective: Establishes the Rules of Origin (RoO) to determine whether goods qualify for preferential tariff treatment under the India–UK CETA.

· Origin Criteria: Goods qualify as originating if they are:

o Wholly obtained or produced in India or the UK;

o Produced exclusively from originating materials; or

o Produced using non-originating materials while satisfying the prescribed Product Specific Rules (PSRs).

· Wholly Obtained Goods: Covers minerals, agricultural produce, live animals, fish, marine products, waste and scrap, and goods produced exclusively from such products.

· Qualifying Value Content (QVC): Provides Build-Down and Build-Up methods for calculating regional value content where required under the PSRs.

· Non-Qualifying Operations: Simple activities such as packaging, washing, labelling, sorting, polishing, simple assembly, and similar minor processes do not confer origin.

· Cumulation: Originating materials from either India or the UK may be treated as originating when used in production in the other Party.

· Tolerance Rule: Limited use of non-originating materials is permitted (generally 7.5% or 12.5%, depending on the HS Chapters) without losing originating status, subject to prescribed conditions.

· Non-Alteration Requirement: Goods must remain under customs control while transiting through third countries and must not undergo operations other than those necessary for preservation or transport.

· Proof of Origin: For imports into India, preferential tariff treatment is based on an Origin Declaration completed by the exporter or producer. The proof of origin is generally valid for 12 months.

· Late Claims: Importers may claim preferential tariff treatment after importation and obtain refunds of excess duty, subject to specified conditions and timelines.

· Verification Mechanism: Customs authorities may verify origin through:

o Requests for information,

o Questionnaires,

o Verification reports,

o Visits to exporter/producer premises, and

o Cooperation between Indian and UK authorities.

· Record Keeping: Importers must retain origin-related documents for at least four years, while exporters, producers and issuing authorities must retain records for five years.

· Temporary Suspension: Preferential tariff treatment may be temporarily suspended where repeated verification establishes non-compliance or deliberate circumvention of the Rules of Origin.

· Working Group on Rules of Origin: A bilateral Working Group is established to administer, interpret, review and resolve issues relating to the Rules of Origin under the Agreement.

· Product-Specific Rules: Annexure A prescribes detailed HS-wise Product Specific Rules of Origin (PSRs), including requirements such as Wholly Obtained (WO), Change in Tariff Classification (CC/CTH/CTSH), Qualifying Value Content (QVC) and specified manufacturing processes for different products.

[Notification No. 62/2026-Customs (N.T.) dated 3 July, 2026]

Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic and Trade Agreement between India and the United Kingdom of Great Britain & Northern Ireland) Rules, 2026.