HMRC Guidance on Preferential Origin Declarations – UK–India Trade Agreement

HMRC has published guidance on how UK exporters can complete and authenticate preferential origin declarations under the forthcoming UK–India Free Trade Agreement.

Although the agreement is not yet in force, UK businesses can register with HMRC in advance if they intend to declare preferential origin once the agreement takes effect.

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Who Needs to Register with HMRC?

You will need to register with HMRC if both of the following apply:

• You are a UK producer or exporter exporting goods that originate in the UK to India
• You plan to complete preferential origin declarations under the UK–India Free Trade Agreement

If registered, you must complete the required procedure for every consignment of preferential origin goods exported to India. There is no long-term or blanket supplier declaration available under this agreement.

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Self-Certifying Preferential Origin

The UK–India Free Trade Agreement allows exporters to self-certify preferential origin, provided specific information is supplied.

To do this, you must be able to provide:

• The EORI number HMRC holds on record for your business
• Your business or trading name
• A primary email address, plus up to 10 additional email addresses

These registered email addresses can be used to send origin declarations to Indian Customs authorities.

Please note:

• Email addresses can only be registered against one EORI number
• The same details will be used to authenticate each consignment

HMRC will share your registration details with Indian Customs to verify declarations made under the agreement.

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Evidence and Compliance Requirements

If you declare preferential origin, you must hold sufficient evidence to support your claim.

You should not submit origin declarations unless you have thoroughly checked that your goods meet the rules of origin set out in the trade agreement. Incorrect declarations may lead to delays, duty demands, or penalties.

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Is Registration Mandatory?

Registering for preferential origin declarations is not compulsory.

You can continue exporting goods to India without using preferential origin declarations if:

• Your goods do not meet the origin rules, or
• You choose not to claim preferential tariffs under the agreement

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What Happens After Registration?

For each consignment, exporters must complete an Annex 3B: Origin Declaration Template and send it to:

• The Indian importer, and
• The Customs Authority of India

From July 2026, businesses will also be able to:

• Update registration details
• Cancel their registration

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Status of the UK–India Trade Agreement

The UK–India trade agreement is not yet in force and is currently undergoing ratification in both countries. The agreement will only take effect once this process has been completed by both the UK and India.

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How Exporter Services Can Help

Exporter Services can support UK businesses by:

• Assessing rules of origin eligibility
• Advising on preferential origin declarations
• Supporting HMRC registration and compliance
• Reducing the risk of incorrect claims or rejected declarations

If you are considering using the UK–India Free Trade Agreement, our team can help ensure you are fully prepared before it comes into force.

Register for UK–India preferential origin declarations (HMRC)