CBIC Notifies Rules For Preferential Tariff Benefits Under India-UK CETA Ahead Of 15 July Rollout

The Central Board of Indirect Taxes and Customs (CBIC) on 3 July notified the Customs (Administration of Rules of Origin under the Comprehensive Economic and Trade Agreement between India and the United Kingdom) Rules, 2026, paving the way for implementation of the India-UK Comprehensive Economic and Trade Agreement (CETA) from 15 July. They will come into force on the same day as the trade pact.

India and the United Kingdom signed the CETA on 24 July 2025 to reduce or eliminate tariffs, improve market access and facilitate trade in goods and services between the two countries. The Rules operationalise the agreement by prescribing how importers and exporters can establish that goods qualify as originating in either country and are therefore eligible for preferential tariff treatment.

The Rules lay down the criteria for determining the origin of goods, including when products are considered wholly obtained or sufficiently processed in India or the United Kingdom.

They also prescribe procedures governing certificates and declarations of origin, verification by customs authorities, record-keeping obligations, delayed claims for preferential duty benefits and penalties for non-compliance.

The notification has been issued under Section 5 of the Customs Tariff Act, 1975, which empowers the Central Government to frame Rules for implementing preferential trade arrangements.