The Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, has issued Circular No. 33/2026-Customs dated 13 July 2026 regarding implementation of the self-certification framework for Origin Declarations under the India-United Kingdom Comprehensive Economic and Trade Agreement (India-UK CETA). The framework will become operational from 15 July 2026, the date on which the Agreement enters into force.
The Circular states that 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 vide Notification No. 62/2026-Customs (N.T.) dated 3 July 2026, will also come into operation from 15 July 2026. These Rules provide the legal framework for determining the originating status of goods traded under the Agreement.
In a significant trade-facilitation measure, the India-UK CETA introduces a self-declaration of origin system for exporters or producers in the United Kingdom seeking preferential tariff treatment for goods imported into India. Under this framework, the applicable proof of origin will be an “Origin Declaration” completed by the UK exporter or producer in accordance with Rule 16 and the format prescribed in Annexure-B to the Rules.
The self-certification framework replaces the conventional system under which certificates of origin are generally issued by designated authorities. To safeguard the integrity of preferential tariff claims, India and the United Kingdom have put in place an authentication mechanism for Origin Declarations, under which information relating to UK exporters and producers will be used to establish the genuineness of the declaration.
Preferential tariff treatment may be claimed only after the authenticity of the Origin Declaration has been established in accordance with the agreed procedure. The authentication process confirms that the declaration has been completed and transmitted by a genuine UK exporter or producer and is valid for supporting a preferential tariff claim in India. The mechanism is also intended to guard against impersonation, duplicate use of Origin Declarations and other misuse of tariff preferences.
CBIC has clarified that authentication of an Origin Declaration establishes only its genuineness and does not, by itself, establish that the goods qualify as originating goods under the India-UK CETA. The originating status of the goods may be separately verified by Customs, wherever required, in accordance with the Agreement and the applicable Rules of Origin.
For authentication purposes, the prescribed data relating to UK exporters or producers will be shared by UK Customs authorities with the Directorate General of Systems and Data Management. Each Origin Declaration will be authenticated with reference to such data.
Before claiming preferential tariff treatment, the UK exporter or producer is required to transmit the completed Origin Declaration simultaneously to the designated CBIC nodal email address and to the Indian importer at the importer’s ICEGATE-registered email address. 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 relevant Bill of Entry by quoting the URN assigned to the authenticated Origin Declaration. Importers are accordingly required to share their ICEGATE-registered email address with their UK exporter or producer and ensure that the email address remains updated on ICEGATE for receipt of Origin Declarations and authentication-related communications.
The Circular further provides that 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.
A special provision has, however, been made for warehoused goods. Where goods covered by a single shipment are deposited in a warehouse, the URN assigned to the authenticated Origin Declaration may be quoted in the warehousing Bill of Entry and subsequently used for one or more related ex-bond clearances arising from that warehousing Bill of Entry. Such clearance of warehoused goods in separate lots will not be treated as multiple use of the Origin Declaration.
A fresh Origin Declaration or fresh authentication will not be required for each ex-bond clearance, provided that the ex-bond Bills of Entry are relatable to the relevant warehousing Bill of Entry, each Bill of Entry for home consumption is filed within the validity period of the Origin Declaration, and all other prescribed conditions under the Agreement and the Rules are fulfilled.
The Circular also provides transitional treatment for eligible goods arriving in India on or after 15 July 2026, as well as goods that remain under Customs control on that date. This includes goods for which an order for clearance for home consumption has not yet been made and warehoused goods that have not yet been cleared for home consumption.
In such cases, the absence of an Origin Declaration at the time of arrival or warehousing will not, by itself, prevent the importer from claiming preferential tariff treatment. An Origin Declaration completed and authenticated on or after 15 July 2026 may be accepted as proof of origin, subject to fulfilment of the prescribed conditions.
For goods warehoused before 15 July 2026, the Origin Declaration may be completed and authenticated after the India-UK CETA comes into force. The URN generated thereafter may be quoted in the relevant ex-bond Bill of Entry or Bills of Entry through which preferential tariff treatment is claimed.
CBIC has also stated that a detailed trade advisory setting out 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 Circular can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/07/Circular-No-33-2026.pdf
