On 15 July 2026, the UK-India Free Trade Agreement (FTA), also known as the UK-India Comprehensive Economic and Trade Agreement (CETA), came into force unlocking significant tariff savings for UK businesses.
From 15 July 2026, a claim for preferential tariff treatment can be made by the importer on the basis of an origin declaration (self-certification) completed by the UK producer or exporter. To do this, UK producers or exporters must register with HMRC before completing origin declarations for exports to India. If an exporter is not registered with HMRC, origin declarations will be rejected and the Indian importer will not be able to claim preferential tariff rates.
Who needs to register
Businesses need to register with HMRC if both of the following apply:
• they are a UK producer or exporter exporting goods originating in the UK to India
• they want their goods to qualify for preferential tariffs under the UK-India Free Trade Agreement
How the authentication process works
• registration with HMRC is a one off process and covers all subsequent exports under the agreement
• HMRC shares a database of registered UK exporters with Indian customs authorities
• for each shipment, the UK exporter sends an origin declaration to the Indian importer and copies it to Indian customs so it can be authenticated
• Indian Customs check the declaration against the HMRC database before applying preferential tariffs
You can find more information and register your business on GOV.UK.
Businesses can find out additional information on their Rules of Origin requirements under the UK-India FTA.