Jurisdiction(s):
United Kingdom

UK-India CETA: Practitioner Guide to Preferential Tariff Claims—Proof of Origin, Certificates, Exemptions, Late Claims, Verification and Record-Keeping

Published by a LexisNexis International Trade expert

Practice notes

This Practice Note sets out practical guidance for exporters on how to claim preference under origin rules when trading pursuant to the UK and India Comprehensive Economic and Trade Agreement (UK-India CETA).

Introduction

For consignments to access the preferential tariff relief available under the UK-India CETA, the product shipped must satisfy the origin criteria specified in the UK-India CETA. For further detail on the preferential measures applicable to goods under the UK-India CETA, see Practice Note: Trade in goods under the UK-India CETA. For an explanation of the origin criteria that goods must meet to secure that treatment, see Practice Note: Rules of origin under the UK-India CETA.

Claiming preferential treatment for goods

The UK and India must permit an importer to submit a claim for preferential tariff treatment, and any such claim must rely on applicable proof of origin as follows:

for UK importers, acceptable proof of origin is one of the following:
- an origin declaration completed by the exporter or producer in India
- a certificate of origin issued by an issuing authority, or
- the importer’s own knowledge that the good is originating

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Web page updated on 22/05/2026

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