The India-UK Comprehensive Economic and Trade Agreement (CETA) came into force on 15 July 2026. For UK businesses importing from India, this creates the potential for reduced or eliminated tariffs — but only on goods that meet the origin criteria, and only if the importer holds one of three accepted proofs of origin.

Here’s what’s changed and what you need to do about it.

What is the India-UK CETA?

CETA is a free trade agreement between India and the UK that removes or reduces customs duties on a wide range of goods traded between the two countries. It doesn’t apply to everything: not all goods will receive a 0% duty rate, and the reduction depends on the product’s HS code. The UK government’s Integrated Online Tariff lists the full set of HS codes and their corresponding tariff reductions under the agreement.

What does this mean for importers?

If the goods you’re importing from India meet the origin criteria under CETA, and you hold an accepted proof of origin, you can claim preferential tariff treatment on that shipment. The tariff benefit sits with the importer — but only if the paperwork is in order before the goods move.

What proofs of origin does HMRC accept?

Under the agreement, an applicable proof of origin for UK importers is one of the following:

  • An origin declaration completed by the exporter or producer. This is a distinct document from the origin statement used under the old DCTS scheme; it isn’t the same form. It must be completed by the exporter and include details such as HS codes and product descriptions.
  • A certificate of origin issued by an authorised issuing authority in India, officially confirming the goods’ Indian preferential origin.
  • The importer’s own knowledge that the goods are originating, used as an alternative to an exporter’s statement.

Can I claim preferential tariff treatment using “importer’s knowledge” alone?

Yes – but with a condition. Importer’s knowledge lets you claim preferential treatment based on what you know about a product’s origin, without the exporter needing to issue any formal statement. However, CETA specifically states that a claim made on this basis “is made subject to the importer having documentation demonstrating that the good is originating.” In practice, that means you still need to hold supporting evidence. If HMRC audits the claim, they can ask to see it.

What should UK importers do now?

  1. Check whether your imported goods qualify for a tariff reduction using the official HS code list.
  2. Confirm which proof of origin route you’ll rely on — exporter declaration, certificate of origin, or importer’s knowledge.
  3. If relying on importer’s knowledge, make sure you’re holding (and can produce) the supporting documentation before you claim.
  4. Brief your suppliers early — the origin declaration format under CETA is new and different from the DCTS-era origin statement, so exporters will need the correct template.

The bottom line

CETA opens the door to real duty savings on qualifying goods from India, but the benefit only lands if the origin paperwork is right from day one. Getting proof of origin wrong — or relying on importer’s knowledge without the evidence to back it up — is the fastest way to lose the preferential rate in an audit.

If you’re importing from India and want a second pair of eyes on how CETA applies to your goods and your documentation, Zencargo’s team can help you work through it.

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