The Central Board of Indirect Taxes and Customs, Ministry of Finance, has issued Circular No. 33/2026-Customs dated 13 July 2026 prescribing the procedure for implementation and authentication of self-certified Origin Declarations under the India–United Kingdom Comprehensive Economic and Trade Agreement (India–UK CETA).
The India–UK CETA will come into force with effect from 15 July 2026. Accordingly, the Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic and Trade Agreement between the Government of the Republic of India and the Government of the United Kingdom of Great Britain and Northern Ireland) Rules, 2026, notified through Notification No. 62/2026-Customs (N.T.) dated 3 July 2026, will also become operational from 15 July 2026. These Rules provide the legal framework for determining the originating status of goods traded under the Agreement.
Trust-based self-certification framework introduced
Under the India–UK CETA, the conventional system of Certificates of Origin issued by designated authorities has been replaced, for imports into India, with a trust-based system of self-declaration by exporters or producers in the United Kingdom.
The applicable proof of origin will be an “Origin Declaration” completed by the UK exporter or producer in accordance with Rule 16 and in the format prescribed in Annexure-B to the Rules. Through the declaration, the exporter or producer certifies that the goods qualify as originating and that the information furnished is true and accurate.
Authentication mandatory before preferential tariff claim
Preferential tariff treatment may be claimed only after the authenticity of the Origin Declaration has been established under the prescribed authentication mechanism.
The authentication process will confirm that the declaration has been completed and transmitted by a genuine exporter or producer in the United Kingdom. It will also provide safeguards against impersonation, duplicate use of declarations and misuse of preferential tariff benefits.
The Circular clarifies that authentication establishes only the genuineness of the Origin Declaration. The actual originating status of the goods may be verified separately by Customs, wherever required, in accordance with the Agreement and the Rules.
Origin Declaration to be transmitted electronically
Before an importer claims preferential tariff treatment, the UK exporter or producer must transmit the duly completed Origin Declaration simultaneously to:
- the designated CBIC nodal email address, cbic.customs.indiaukceta@CBICIndia.onmicrosoft.com; and
- the Indian importer at its ICEGATE-registered email address.
The authentication will be carried out with reference to exporter or producer data shared by the UK Customs authorities with the Directorate General of Systems and Data Management.
Upon successful authentication, a Unique Reference Number (URN) will be generated and communicated by email to the UK exporter or producer, with a copy to the Indian importer.
The Indian importer may thereafter claim the applicable preferential tariff treatment in the Bill of Entry by quoting the URN assigned to the authenticated Origin Declaration.
Importers advised to update ICEGATE email details
Indian importers are required to share their ICEGATE-registered email address with the concerned UK exporter or producer. They must also ensure that their registered email address remains updated on the ICEGATE portal for receiving the Origin Declaration, URN and other authentication-related communications.
Information, including personal information, exchanged through the authentication framework will be used only for authentication, determination of origin and related Customs purposes. Such information will be protected against unauthorised access, disclosure or misuse in accordance with the India–UK CETA.
Origin Declaration valid for 12 months
An Origin Declaration will remain valid for 12 months from the date of its completion.
Ordinarily, an Origin Declaration will relate to a single shipment and cannot be used for multiple importations. However, where goods covered by a single shipment are deposited in a warehouse, the URN quoted in the warehousing Bill of Entry may also be used for one or more corresponding ex-bond clearances arising from that warehousing Bill of Entry.
A fresh Origin Declaration or fresh authentication will not be required for every ex-bond clearance, provided that the ex-bond Bills of Entry are relatable to the relevant warehousing Bill of Entry, are filed within the validity period of the declaration and fulfil all other prescribed conditions.
Transitional facility for goods in transit or under Customs control
In accordance with Rule 20, preferential tariff treatment may also be claimed for eligible originating goods that:
- arrive in India on or after 15 July 2026; or
- remain under Customs control as on that date.
This includes goods for which an order for clearance for home consumption under Section 47 of the Customs Act, 1962 has not been issued, as well as warehoused goods that have not yet been cleared under Section 68 of the Act.
The absence of an Origin Declaration at the time of arrival or warehousing will not, by itself, prevent an importer from claiming preferential tariff treatment. An Origin Declaration completed and authenticated on or after 15 July 2026 may be accepted, subject to fulfilment of the conditions under the Agreement and the Rules.
For goods warehoused before 15 July 2026, the URN generated after authentication may be quoted in the corresponding ex-bond Bill of Entry or Bills of Entry through which the preferential tariff benefit is claimed.
Detailed trade advisory to be issued on ICEGATE
A detailed trade advisory covering the procedure for submission and authentication of Origin Declarations, generation and use of the URN, treatment of warehoused goods and illustrative case scenarios will be issued separately and made available on the ICEGATE portal.
The measures introduced through Circular No. 33/2026-Customs are expected to facilitate legitimate trade, simplify origin-related procedures and ensure secure implementation of preferential tariff benefits under the India–UK CETA.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003334/ENG/Circulars
