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.
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Origin determination rules under the India-UK trade agreement set proof requirements, product-specific tests, and verification safeguards.
Origin determination rules are prescribed for goods traded under the Comprehensive Economic and Trade Agreement between India and the United Kingdom. The rules define the criteria for originating status, including wholly obtained goods, goods produced exclusively from originating materials, and goods produced using non-originating materials where Annexure-A requirements are met. The framework also covers valuation, qualifying value content, cumulation, tolerance, proof of origin, record keeping, verification, temporary suspension, confidentiality, and product-specific origin rules, together with declaration templates, authentication procedures, and data protection safeguards.