India–UK Trade Agreement: CBIC Introduces Automated Origin Declaration Authentication for Preferential Customs Duty Benefits

In a significant step towards facilitating bilateral trade and strengthening digital Customs compliance, the Central Board of Indirect Taxes and Customs (CBIC), through ICEGATE Advisory dated November 5, 2026, has clarified the procedure for authentication of Origin Declarations (ODs) under the India–UK Comprehensive Economic and Trade Agreement (CETA) for claiming preferential Customs duty benefits on eligible goods originating from the United Kingdom.

The advisory has been issued pursuant to Notification No. 62/2026-Customs (N.T.) dated July 3, 2026, operationalising the Rules of Origin and Operational Procedures, and Circular No. 33/2026-Customs dated July 13, 2026, regarding implementation of self-certification of Origin Declarations under India–UK CETA.

Self-Certified Origin Declaration Mandatory for Preferential Duty

Indian importers seeking preferential Customs duty treatment must obtain a self-certified Origin Declaration (OD) from the UK exporter or producer in the prescribed format under Annex 3B of CETA.

The OD is not issued by a government authority. Preferential tariff benefits shall be available only upon successful authentication of the OD by Indian Customs.

Automated Authentication and Generation of URN

Under the prescribed procedure, the UK exporter must email the OD directly from the email address registered against its Economic Operators Registration and Identification (EORI) Number to: cbic.customs.indiaukceta@CBICIndia.onmicrosoft.com

The Indian importer must be copied in the email. CBIC’s automated system verifies the exporter’s credentials against data shared by UK HMRC and generates a Unique Reference Number (URN) upon successful authentication.

The URN is communicated to both exporter and importer and must be quoted in the Bill of Entry for claiming preferential Customs duty benefits.

Strict Conditions for Origin Declaration Submission

ICEGATE has prescribed important compliance requirements:

• Validity: Origin Declaration remains valid for 12 months from the date of issuance.
• Single Use: One OD can ordinarily be used for only one Bill of Entry, subject to specific warehousing exceptions.
• PDF Requirement: Only one standalone OD PDF, in A4 portrait format, is permitted per email.
• Email Subject: Must follow the format EORI — DDMMYYYY, reflecting the OD issuance date.
• Mandatory Details: EORI number, origin criterion, six-digit HS classification and importer’s registered email address must be correctly furnished.

Incorrect formatting, unregistered exporter email addresses, incomplete details or duplicate submissions may result in rejection of authentication.

Modification of Origin Declaration Permitted Subject to Conditions

The advisory also provides a mechanism for modifying an OD already submitted by the UK exporter.

The modified OD must be emailed with the subject “Original URN – MODIFY”.

Where modification is made before filing the Bill of Entry, a fresh URN will be generated and the original OD cancelled. However, modifications received after Customs Out-of-Charge will be rejected, and no new URN will be generated.

Special Provisions for Goods in Customs Bonded Warehouses

The advisory clarifies the treatment of warehoused goods under India–UK CETA.

For goods covered by an Into-Bond Bill of Entry filed before July 15, 2026, the URN may be quoted in the corresponding Ex-Bond Bill of Entry for claiming preferential benefits, subject to the prescribed conditions.

For Into-Bond Bills of Entry filed on or after July 15, 2026, the URN must be obtained and declared at the Into-Bond stage.

Importantly, the same URN may be used for multiple Ex-Bond Bills of Entry corresponding to the same Into-Bond Bill of Entry, including specified bond-to-bond sale transactions, until the covered goods are fully cleared.

Digital Verification to Facilitate Preferential Customs Clearance

The automated authentication mechanism aims to strengthen verification of the origin of imported goods, prevent misuse of preferential tariff benefits and facilitate efficient Customs clearance under the India–UK CETA framework.

Key Takeaway: UK exporters must obtain successful electronic authentication of their self-certified Origin Declarations before Indian importers file Bills of Entry. Without a valid URN, preferential Customs duty benefits cannot be claimed through the prescribed authentication process.

The Advisory can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/11/Advisory-for-India-UK-Comprehensive-Economic-and-Trade-Agreement-CETA-for-Rules-of-Origin.pdf