The UK-India Free Trade Agreement came into force on 15 July 2026, creating new opportunities for UK businesses exporting goods to India. Preferential tariff treatment can reduce the duties faced by Indian customers, but exporters must follow the agreement’s rules of origin and origin declaration procedures before those benefits can be claimed.
For UK businesses, the key point is straightforward: preferential treatment is not automatic simply because goods are exported from the UK.
Establishing UK origin
Before issuing an origin declaration, exporters must establish that their goods meet the relevant rules of origin under the agreement.
Depending on the product, this may mean demonstrating that the goods are wholly obtained in the UK, produced entirely from originating materials, or sufficiently manufactured in the UK to satisfy the applicable Product Specific Rule.
This is particularly important for manufacturers using imported components or materials. Manufacturing in the UK does not, by itself, guarantee UK origin.
Businesses should therefore understand their commodity classification, identify the applicable origin rule and retain evidence showing how that rule has been satisfied.
Registration and authentication
UK exporters or producers wishing to issue origin declarations for qualifying exports to India must complete a one-off registration with HMRC.
The registration connects the business’s EORI number with the email addresses that will be used as part of the authentication process.
For each qualifying shipment, the exporter then completes the official UK-India origin declaration and submits it through the agreed authentication procedure. This includes sending the declaration to the Indian importer while copying India’s Central Board of Indirect Taxes and Customs.
Once authenticated, a Unique Reference Number is issued to support the Indian importer’s preferential tariff claim.
The operational details matter. The registered email address, EORI number, declaration date, email subject line and document format all form part of the process.
What UK exporters should consider
For UK businesses exporting to India, the most important work often takes place before the origin declaration is issued.
Exporters should be able to demonstrate clearly why their goods qualify for UK origin and retain the supporting evidence in case the origin claim is reviewed at a later stage. This is particularly important for manufacturers using imported components, materials or multi-country supply chains.
It is also sensible to build the authentication procedure into internal export processes. Businesses should decide who is responsible for preparing declarations, which authorised email account will be used, how authentication responses will be monitored and where the supporting records will be retained.
Putting these controls in place early can reduce the risk of rejected declarations, delays to preferential tariff claims and difficulties responding to future origin verification requests.
Thames Valley Chamber of Commerce can support UK exporters with rules of origin, export documentation and wider UK-India trade questions. The Chamber’s India Desk can also assist businesses considering India as part of their international growth plans.
For guidance, contact the international trade team on 01753 870560 or email trade@tvchamber.co.uk.
For the complete step-by-step guidance on registering with HMRC, completing origin declarations and using the Indian Customs authentication process, read the full guide HERE.
