UK–India CETA rules of origin: product-specific rules, QVC and valuation methods, tolerances, cumulation, fungible materials, packaging, accessories and non-qualifying operations
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Practice notes
This Practice Note offers clear, practical guidance on the rules of origin relevant to trade in goods concluded under the United Kingdom and India Comprehensive Economic and Trade Agreement (UK-India CETA), as set out herein.
Introduction
Rules of Origin set out the criteria used to determine a good’s origin at the border. The UK-India CETA’s Rules of Origin are particularly significant for trade between the UK and India, because, in practice, only goods treated as originating in either territory qualify for preferential tariffs (mostly zero-rated). For further guidance on trade in goods under the UK-India CETA and the relevant tariff commitments, see Practice Note: Trade in goods under the UK-India CETA. Non-originating goods are subject to the tariff treatment typically provided for under the World Trade Organization (WTO) framework, under which such goods normally attract the Most Favoured Nation (MFN) rate applying to all WTO Member States. For additional guidance on MFN, see Practice Note: An introduction to Trade in Goods. For further guidance on the WTO’s Agreement on Rules of Origin, see Practice Note: An introduction to the Rules of Origin.
Which goods are deemed to originate in either party?
For the purposes of the UK-India CETA, the following...
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Web page updated on 22/05/2026
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