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UK–India Free Trade Agreement: How to Register and Claim Preferential Tariffs
HGA Takeaway | International Trade
UK–India Free Trade Agreement: How to Register and Claim Preferential Tariffs
The UK–India trade agreement is now in force, opening up new opportunities for British exporters. But to benefit from preferential tariffs, businesses need to understand the rules of origin, register with HMRC and prepare the correct paperwork. Here's how to get started.
Exporting to India? There's an important step you shouldn't overlook.
The UK–India Comprehensive Economic and Trade Agreement (CETA) was signed on 24 July 2025 and entered into force on 15 July 2026.
The agreement aims to make trade between the two countries easier and more affordable, including through preferential tariff arrangements for eligible goods.
For UK Home & Gift businesses, this could create opportunities across a range of product categories, from homewares and textiles to gifts, accessories and other consumer products.
However, reduced tariffs aren't automatic. Your goods must qualify under the agreement's rules of origin, and the appropriate documentation and authentication process must be followed.
The big takeaway
If you want your Indian customer to benefit from preferential tariffs under CETA, make sure your goods qualify, register through HMRC's UK–India FTA service and prepare the correct declaration of origin.
Takeaway 1
What does the agreement mean for UK businesses?
One of the main benefits of free trade agreements is the potential to reduce customs duties on qualifying goods.
For exporters, this can help improve the landed cost of products entering the destination market, potentially making British goods more competitive.
The UK–India agreement is expected to increase bilateral trade by £25.5 billion in the long run, according to the government figures presented in the webinar.
What could this mean for Home & Gift?
✓ Potentially lower import duties on eligible products
✓ Opportunities to offer more competitive landed prices
✓ More informed conversations with Indian buyers and distributors
✓ A reason to revisit the commercial viability of exporting certain product lines
Important: Not every product automatically receives a zero tariff. The applicable preferential rate depends on the product classification, tariff schedule and eligibility under the agreement.
Takeaway 2
Preferential tariffs depend on the origin of your goods
One of the most important concepts in the agreement is rules of origin.
These rules determine whether a product qualifies as originating in the UK for the purposes of claiming preferential treatment under CETA.
This is particularly relevant to Home & Gift businesses, where products may be designed in Britain but manufactured overseas, or assembled using components and materials sourced from several countries.
Made by a British brand doesn't automatically mean UK originating.
A product must satisfy the applicable rules of origin under the agreement. Branding, ownership or shipping goods from the UK alone does not establish preferential origin.
Before preparing an origin declaration, businesses should establish the correct commodity code and check the relevant product-specific origin rule.
Keep supporting evidence of how the product qualifies, including supplier information, production records or other relevant origin documentation.
Takeaway 3
You need to register with HMRC
The webinar explains that UK exporters or producers intending to make origin declarations under the UK–India agreement must complete a one-off registration with HMRC using their EORI number.
HMRC then shares relevant registration information with Indian customs so that the authenticity of origin declarations can be checked.
The process in four stages
1. Register your business with HMRC.
2. HMRC shares registration information with Indian customs.
3. Prepare and send the required origin declaration.
4. Indian customs can check the declaration's authenticity against the registration information.
Registration is part of the authentication process. It does not, by itself, prove that your goods meet the rules of origin.
Visit GOV.UK and search for Register to make origin declarations under the UK–India Free Trade Agreement to access the official service.
Step-by-Step Guide
How to register on the HMRC portal
The presentation walks through the registration screens. Here's what to expect.
Step 1: Confirm your EORI number
The portal asks you to confirm the EORI number associated with your business.
Check that the displayed number is correct before continuing.
Step 2: Enter your business name
Provide the name of the exporter or producer associated with the EORI number.
Make sure the information matches your business records.
Step 3: Choose your confirmation email
Confirm where HMRC should send the registration confirmation.
The screenshots show an option to use the email associated with the Government Gateway account or provide a different address.
Step 4: Select the registration action
Choose the option to register for the UK–India Free Trade Agreement.
The presentation also shows options for changing registration details or cancelling an existing registration.
Step 5: Provide your primary email address
Enter the email address your business will use to send origin declarations to the customs authority of India.
This does not have to be a named person's email address. A suitable shared business mailbox may be more practical.
Step 6: Add any additional email addresses
The portal allows additional email addresses to be registered for sending origin declarations.
According to the registration screenshots, these addresses must be linked to the exporter or producer, not an unrelated third-party customs broker or freight forwarder.
Step 7: Review and submit
Check your EORI number, business name, contact information and registered email addresses.
Submit the registration and retain the confirmation and reference number for your records.
Our practical tip
Consider using a monitored shared mailbox for origin declarations, with a named member of staff responsible for maintaining it. This can help avoid disruption when colleagues are absent or leave the business.
Takeaway 5
Use the correct declaration of origin
Under the process described in the webinar, the exporter or producer completes a declaration of origin rather than obtaining a certificate of origin from a competent authority for the preferential origin claim.
However, it is essential to use the correct declaration template.
What you need to know
✓ The declaration must be completed in English.
✓ Use the updated UK–India declaration template provided through official guidance.
✓ The template is available in Word or Excel format.
✓ Complete it electronically where possible.
✓ Convert it to PDF for the authentication process described in the presentation.
Don't assume a declaration used for another UK free trade agreement will be suitable for India. The webinar specifically warns that the required format is different.
Visit business.gov.uk and look for the UK–India agreement's Rules of Origin guide and updated declaration template.
Takeaway 6
Keep your documentation consistent
When preparing your declaration, check that the information is consistent with the goods and supporting commercial records.
☐ Correct exporter or producer details
☐ Correct EORI and registered email information
☐ Accurate product descriptions
☐ Correct commodity classifications
☐ Evidence that the goods meet the applicable origin rules
☐ Appropriate supporting commercial and shipping records
☐ Correct official declaration template
These are practical preparation checks, not a substitute for the detailed legal requirements of the agreement.
Takeaway 7
Don't overlook the official guidance
The government has published practical UK–India FTA guidance to help businesses, particularly SMEs, understand and make use of the agreement.
The presentation highlights five policy guides covering technical subjects including rules of origin, preferential tariffs and government procurement, alongside nine sector guides.
For Home & Gift businesses, the rules of origin and preferential tariff guidance should be among the first resources to review.
Useful government resources
Business.gov.uk – UK–India market guidance, origin rules and sector information.
GOV.UK – HMRC registration service and customs guidance.
UK Trade Tariff – Commodity classification and UK tariff information.
Practical Checklist
New to Exporting to India?
Start with the foundations before making a preferential origin claim.
☐ We've researched demand for our products in India.
☐ We understand the relevant import requirements and product regulations.
☐ We have the appropriate UK EORI number.
☐ We've identified the correct commodity codes.
☐ We've checked the preferential tariff applicable to our products.
☐ We've checked the relevant product-specific rules of origin.
☐ We have evidence supporting the origin of our goods.
☐ We've registered with HMRC for UK–India origin declarations.
☐ We've downloaded the correct declaration template.
☐ We understand the authentication process.
☐ We've agreed with our Indian buyer who is responsible for the relevant customs steps.
☐ We know where to obtain specialist help if needed.
Practical Checklist
Already Exporting to India?
Review whether the agreement creates opportunities for your existing product range.
☐ We've reviewed our existing commodity codes.
☐ We've checked whether preferential tariffs are available for each relevant product.
☐ We've reviewed whether our products meet the rules of origin.
☐ We've checked our HMRC registration status.
☐ We've confirmed that our registered email addresses are correct.
☐ We've updated our origin declaration template.
☐ We've established a process for keeping supporting evidence.
☐ We've discussed the potential tariff benefits with our Indian buyers or distributors.
☐ We've reviewed whether our landed pricing or commercial arrangements could benefit.
☐ We've assigned responsibility for origin declarations to a named person or team.
Avoid These Mistakes
Five things that could trip you up
1. Assuming every UK-branded product qualifies.
Check the actual origin rules, particularly if products are manufactured overseas.
2. Forgetting to register with HMRC.
Registration is a required part of the origin declaration authentication process described in the webinar.
3. Using an old declaration template.
Use the specific, updated template for the UK–India agreement.
4. Overlooking the registered email addresses.
Check which addresses your business is authorised to use when sending declarations.
5. Assuming preferential tariffs remove other import requirements.
Product safety, labelling, licensing and other customs requirements may still apply.
The HGA Takeaway
The opportunity is there. Make sure the paperwork is ready.
1. The UK–India trade agreement entered into force on 15 July 2026.
2. Preferential tariffs may help eligible British goods become more competitive.
3. Check the product's origin, not simply where the brand is based.
4. Register with HMRC using your EORI number.
5. Use the correct declaration of origin template and authentication process.
6. Keep supporting evidence and check your documentation carefully.
7. Use the official government guides and seek specialist advice when needed.
A quick note
This HGA Takeaway is based on the Business Growth Service and HMRC presentation on preparing to export under the UK–India FTA. It provides general information rather than customs, legal or tax advice. Tariff eligibility, rules of origin, documentation and registration requirements should be checked against current official guidance for each transaction. Businesses should seek support from HMRC, the Department for Business and Trade or a qualified customs adviser where appropriate.
One question to ask today
If an Indian buyer asked us to provide a UK–India preferential origin declaration tomorrow, would we have the registration, evidence and correct template ready?