The Central Government, through the Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, has notified the Customs Tariff (Determination of Origin of Goods under Comprehensive Economic and Trade Agreement between India and the United Kingdom of Great Britain and Northern Ireland) Rules, 2026.
The Rules have been notified vide Notification No. 62/2026-Customs (N.T.) dated July 03, 2026, published as G.S.R. 560(E), in exercise of the powers conferred by sub-section (1) of Section 5 of the Customs Tariff Act, 1975.
The new Rules will come into force on 15 July 2026 and will govern determination of the originating status of goods traded 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.
The framework lays down the conditions that goods must satisfy to qualify as originating goods and thereby become eligible for preferential tariff treatment under the Agreement. It provides detailed rules covering wholly obtained goods, goods produced using originating and non-originating materials, and other prescribed origin requirements.
The Rules also provide for treatment of fungible goods and materials, indirect materials, packaging and packing materials, accessories, spare parts and tools, as well as other production-related inputs relevant to determination of origin. These provisions are intended to ensure consistency in determining whether goods meet the prescribed originating criteria.
A key component of the notified framework is the incorporation of Product-Specific Rules of Origin, which prescribe the origin requirements applicable to individual products or tariff classifications. Exporters and importers seeking preferential tariff treatment will therefore be required to ensure compliance not only with the general origin rules but also with the relevant product-specific conditions.
The Rules further provide a structured mechanism for proof of origin for claiming preferential tariff treatment. The prescribed framework covers the relevant documentary requirements and procedures through which the originating status of eligible goods may be established before the customs authorities of the importing Party.
For India, the Rules recognise the Department of Commerce or agencies notified for issuance of certificates of origin as the competent authority in relation to exports from India. In the case of imports into India, the Central Board of Indirect Taxes and Customs or any of its successors will act as the competent authority for the relevant customs functions under the Rules.
The notified framework also contains provisions governing verification of origin claims, enabling customs authorities to examine whether goods for which preferential treatment is claimed actually satisfy the prescribed origin requirements. The verification mechanism is supported by procedures for exchange of relevant information and administrative cooperation between the Parties.
The Rules provide detailed safeguards concerning the processing, exchange and protection of information, including provisions relating to confidentiality and personal data protection in the context of customs cooperation and origin verification. The framework also contains procedures relating to transparency, redress, onward disclosure, review and suspension of personal data transfers in specified circumstances.
The notification establishes an extensive compliance architecture for businesses seeking tariff preferences under the India-UK trade framework. Importers claiming preferential treatment will need to maintain appropriate documentation and ensure that the goods satisfy the applicable origin criteria, while exporters will be required to support origin declarations or certification in accordance with the notified Rules.
The new Rules are expected to provide a clear legal and procedural framework for administering preferential tariff benefits under India-UK trade arrangements and strengthen customs cooperation between the two countries.
The commencement of the Rules from 15 July 2026 will be particularly significant for importers, exporters, customs brokers, manufacturers and other trade stakeholders dealing in goods eligible for preferential treatment under the India-UK Agreement. Businesses will need to align their sourcing records, production data, origin documentation and customs procedures with the newly notified requirements.
The notification is accompanied by detailed annexures setting out the operational and technical requirements under the origin regime, including product-specific conditions and procedures relevant to customs administration and verification.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/07/CBIC-N.-No.-62-2026-Customs-N.T.-Customs-Tariff.pdf
