The 0% UK duty is claimed in Britain but earned in India: how to export to the UK in 9 steps

How do you export to the UK from India, step by step?

The UK-India Comprehensive Economic and Trade Agreement (CETA) entered into force on 15 July 2026, and the UK government says 99% of Indian goods now enter duty-free or at reduced tariffs. The India-UK JETCO, the two governments' trade committee, said on 12 October 2026 that Indian exporters sent more than 50 consignments to the UK on the day the deal took effect. A first shipment runs in nine steps: six in India before the goods reach the port, then customs, the UK claim (led by your buyer) and payment:

1. 1

   Choose your route

   Sell to a UK importer, deliver duty paid to a retailer, use a marketplace or sell to a merchant exporter in India. The route decides who claims the 0% rate.

2. 2

   Check the product and its code

   Check the 8-digit ITC(HS) code is "Free" for export in Schedule II of DGFT's ITC(HS) list, not restricted or prohibited. Agree the 6-digit HS code with your buyer, then check the UK rate and the CETA origin rule for it.

3. 3

   Get an IEC

   Apply on form ANF-2A at dgft.gov.in for ₹500, and update it every April to June.

4. 4

   Register for GST and file an LUT

   A Letter of Undertaking each financial year lets you export without paying IGST.

5. 5

   Add the RCMC and licences your goods need

   An RCMC is needed for FTP authorisations and benefits on consignments above ₹3 lakh FOB, APEDA-scheduled products, spices (CRES) and buying at 0.1% GST, but not for RoDTEP or drawback. Food exporters need an FSSAI Central Licence; tea, honey and fresh produce have their own rules.

6. 6

   Prove origin

   Check the CETA rule is met, then issue a self-declared certificate of origin on DGFT's Trade Connect platform.

7. 7

   Clear Indian customs

   Your customs broker files the shipping bill on ICEGATE and customs gives the Let Export Order.

8. 8

   Hand the UK claim to your buyer

   Send the documents before arrival so the importer of record can claim the CETA rate and pre-notify any food checks.

9. 9

   Get paid and keep the file

   Realise the full value within nine months of shipment (12 if invoiced in rupees; confirm with your AD bank) and keep origin records for five years.

How can you sell Indian products in the UK, and who claims the 0% rate?

CETA preference is claimed on the UK import declaration by the importer of record, not by the Indian exporter. HMRC says a business usually needs UK premises to get a GB EORI number; otherwise it appoints someone in the UK to deal with customs, who holds the EORI instead.

DDP moves the import, the tax and the importer's legal duties, including GB product-safety and labelling duties, onto you; the same applies if you hold marketplace stock in a UK warehouse. HMRC says an overseas business supplying goods in the UK must register for UK VAT whatever its turnover. Ask a UK VAT adviser before quoting DDP, and read the UK product safety duties of importers.

Which registrations do you need, and is RCMC mandatory?

IEC. The Foreign Trade Policy (para 2.05) says no export may be made without an Importer-Exporter Code unless specifically exempted. It matches your PAN, is auto-generated online and has permanent validity, but you must confirm your details every April to June, even if nothing has changed, or it is deactivated.

RCMC. A Registration-cum-Membership Certificate is needed when you seek an authorisation or any other benefit under the Foreign Trade Policy (para 2.57). DGFT Notification 36/2026-27 of 15 September 2026 lifts that for consignments up to ₹3 lakh FOB (DGFT's consolidated FTP chapter online still prints ₹10,000 at para 2.57(c); the later notification governs). Remission schemes such as RoDTEP and drawback need no RCMC (DGFT Trade Notice 19/2024-25). Take it from the export promotion council for your main product, such as EPCH for handicrafts and home decor, or from FIEO if none fits. Do not assume the exemption removes registrations other rules require, such as APEDA registration for scheduled agricultural products (₹5,900 including GST, valid five years) or the Spices Board's CRES.

GST and LUT. File a Letter of Undertaking on form RFD-11 each financial year to export without paying IGST; rule 96A also allows a bond instead. Under CGST rule 96A, goods not exported within three months of the export invoice make the tax payable with interest. A merchant exporter can buy at 0.1% GST if it exports within 90 days of the supplier's invoice and meets other conditions, including council or commodity board registration.

Product licences. FSSAI requires a Central Licence for food exporters, including merchant exporters. Honey needs an export inspection certificate or an approved unit under the Export Inspection Council. Tea exporters need a Tea Board licence, and exporters of produce that needs a phytosanitary certificate register on PQMS and apply for each certificate.

How do you find the commodity code and see what CETA saves?

HMRC notes that only the first six digits of a commodity code are used worldwide. Your shipping bill uses India's 8-digit ITC(HS) code and the UK entry a 10-digit code. Agree the code with your buyer's customs agent and look it up with India selected on the UK Integrated Online Tariff.

Check India's side too. The Foreign Trade Policy (para 2.01) makes exports free unless regulated, and Schedule II of ITC(HS) shows whether your 8-digit code is free, restricted, prohibited or limited to state trading enterprises. A free entry can still carry conditions, as the export policy guide explains.

The saving depends on what India paid before 15 July 2026. The UK's Developing Countries Trading Scheme (DCTS) already gave India lower rates on many lines, though not in excluded chapters such as bed linen and shawls.

Rates read on the Trade Tariff on 30 October 2026; re-check your code before quoting. Standard QVC means a qualifying value content of at least 40% of the ex-works price or 45% of the FOB value under the build-down method (value minus non-originating materials), or 35% of either value under the build-up method (originating materials only). India leaves DCTS on 15 July 2028; until then a buyer may claim either scheme, but the proofs are not interchangeable.

A low tariff does not make a product admissible: FSA and Food Standards Scotland advice treats Indian-origin dairy, including foods with dairy ingredients, as non-compliant and liable to detention.

How do you prove origin so your buyer gets 0% duty?

Under Article 3.2 of the CETA rules of origin, goods qualify if wholly obtained in India, the UK or both, made only from originating materials, or meeting the product rule in Annex 3A; UK inputs count as originating (Article 3.8). Repacking, labelling and simple assembly never confer origin (Article 3.7), so goods bought from China and repacked in India are not Indian.

A UK importer can rely on an origin declaration by the exporter or producer, a certificate of origin from an issuing authority, or its own knowledge (Article 3.15.1(a)). No proof is needed at a customs value of £1,000 or less, which includes freight and insurance to the UK border, unless shipments are split to avoid the rules (Article 3.18). The goods must still be declared as meeting the origin rules. Under DGFT Trade Notice 11/2026-27, UK-bound certificates are issued on Trade Connect (www.trade.gov.in) by self-declaration or by an authorised agency. Self-declaring takes five steps:

1. 1

   Link a DSC to your IEC

   A digital signature certificate linked to your IEC is mandatory, plus a scanned ink signature.

2. 2

   Select the CETA self-declaration

   Choose "India UK CETA (Self-Declaration)" and complete the form. Check the certificate carries what Annex 3B lists and your buyer's agent needs: 6-digit HS code, invoice number and date, origin criterion and your IEC.

3. 3

   Submit without a fee

   Sign with your DSC or Aadhaar; the status shows "Auto Approved Pending Issuance".

4. 4

   Send it with the invoice

   You get an electronic and a physical copy, each with a QR code that can be checked on trade.gov.in. Send the proof to your buyer with the commercial invoice before the goods arrive.

5. 5

   Keep the evidence

   Your DGFT Regional Authority verifies it if the UK raises concerns, so keep supplier declarations and cost sheets for five years.

The agency route runs through bodies such as DGFT regional offices, the Export Inspection Council, APEDA or the Textiles Committee, and DGFT's fee schedule lists ₹600 for a preferential certificate. Issuing a self-declared certificate is free, but the same schedule lists a verification fee under FTAs (₹7,500 for a single unit, ₹12,000 for several, plus travel costs), so a later check may not be free. Choosing between the two routes is covered separately.

A proof is valid for 12 months, must be in English and travels with an invoice; one proof can cover repeat shipments of identical goods over up to 12 months. A merchant exporter may rely on the producer's information (Article 3.16.3).

Registering with HMRC, emailing declarations to CBIC and receiving a URN are steps for UK exporters shipping to India. Indian exporters shipping to the UK do none of this, as the CETA rules of origin guide explains.

Which export documents are required for the UK, and who files them?

The Foreign Trade Policy (para 2.06) lists three mandatory export documents: the bill of lading or air waybill, the commercial invoice cum packing list, and the shipping bill. Regulators can add product documents, and CETA adds the origin proof. Under ICES Advisory 10/2022, an AD code registered at one port works at every customs location.

What does the UK buyer need to do when the goods arrive?

The UK lane belongs to the importer of record: your buyer, or you under DDP. A UK buyer needs a GB EORI and usually a UK-established customs agent with written instructions to act directly or indirectly. If you sell DDP with no UK premises, the agent holds the EORI, completes the declaration and can act for you only indirectly, so confirm it accepts that role before you quote. The agent files the entry on HMRC's Customs Declaration Service, claiming CETA with a 300-series preference code in data element 4/17 and the proof under code 9001, N954 or U112.

CETA cuts customs duty and nothing else: import VAT, food controls, product safety and labelling rules are unchanged. High-risk food of non-animal origin from India, including many spices and rice, needs an IPAFFS notification (CHED-D) at least one working day before arrival. Honey needs IPAFFS pre-notification and a border control post designated for animal products.

Labels need settling before production. Prepacked food sold in Great Britain must show a UK address for the food business operator or, if that business is outside the UK, its UK importer. Under the General Product Safety Regulations 2005, an importer of consumer goods should show its name and address on the product or its packaging where reasonable. Agree labels with your buyer before you print.

How long do you have to get paid by a UK buyer?

New FEMA export regulations took effect on 1 October 2026. As amended on 22 September 2026, they require the full export value to be realised within nine months of shipment, or 12 months if invoiced or settled in rupees. Your AD bank can extend this if you give reasons.

If proceeds stay unrealised more than a year after the due date, further exports need full advance payment or an irrevocable letter of credit. How shipments made before 1 October 2026 are treated is not spelt out, so confirm it with your AD bank; the realisation period guide has more. Once the bank reports the remittance, generate the e-BRC on DGFT. RoDTEP runs to 31 December 2026 where your product qualifies.

Which mistakes cost a UK buyer the 0% rate?

Five mistakes, made before the goods reach the UK, that can cost your buyer the 0% rate:

1. A mismatched code. Only six digits are shared, so a proof and an entry showing different codes invite questions.
2. Goods that are not Indian. Packing, labelling or simple assembly in India never confers origin.
3. An incomplete or stale proof. It must quote your IEC and the origin criterion, and be no more than 12 months old.
4. The wrong scheme. A DCTS proof or a non-preferential certificate of origin does not support a CETA claim.
5. A broken journey or missing records. Goods transiting a third country must stay under customs control (Article 3.14). HMRC asks the importer first and can then ask India's Department of Commerce to verify the claim, normally within two years of it. Later requests are possible under the UK-India customs assistance agreement, so keep your records for the full five years.

• Item "free" to export under ITC(HS) Schedule II
• IEC updated in this year's April to June window
• LUT filed for the current financial year
• RCMC, FSSAI licence or EIC approval where needed
• Code agreed with the buyer
• Annex 3A rule checked against materials and costs
• Certificate of origin issued; UK document code agreed
• Invoice cum packing list matches the origin proof
• Health or phytosanitary certificates sent before arrival
• Wooden pallets and crates ISPM 15 treated and marked
• Let Export Order received
• Payment due date diarised

Britbasket is a merchant exporter in Gurugram that works this way, buying from Indian makers and shipping under its own IEC. If you make a product for UK trade buyers, tell us about it.

Questions exporters ask

Sources

1. GOV.UK: UK-India Free Trade Agreement now in effect (17 July 2026)
2. GOV.UK: India-UK JETCO joint statement (12 October 2026)
3. UK-India CETA: Chapter 3, Rules of origin (24 July 2025)
4. UK-India CETA: Annex 3A, product-specific rules (24 July 2025)
5. UK-India CETA: Annex 3B, origin declaration (24 July 2025)
6. DGFT: Trade Notice 11/2026-27, CETA eCoO (13 July 2026)
7. DGFT: Public Notice 10/2026-27, authorised agencies (11 May 2026)
8. DGFT: Foreign Trade Policy 2023, Chapter 2 (July 2026; para 2.57(c) superseded by Notification 36/2026-27)
9. DGFT: Handbook of Procedures, Chapter 2 (July 2026)
10. DGFT: Public Notice 02/2025-26, Appendix 2K fees (15 April 2025)
11. DGFT: Notification 36/2026-27, RCMC exemption (15 September 2026)
12. DGFT: Trade Notice 19/2024-25, no RCMC for remission schemes (4 October 2024)
13. DGFT: ITC(HS) export policy, Schedule II
14. DGFT: Notification 41/2026-27, RoDTEP extension (30 September 2026; see DGFT notifications list)
15. APEDA: Registration procedure (June 2026)
16. CBIC: Notification 40/2017-Central Tax (Rate) (23 October 2017)
17. CBIC: Circular 197/09/2023-GST (17 July 2023)
18. CBIC: Master circular on LUT and bonds (4 October 2017)
19. FSSAI: Kind of business eligibility (1 April 2026)
20. Export Inspection Council: Honey, S.O. 276(E) (4 March 2002)
21. DPPQS: Plant quarantine FAQ
22. DGoS: ICES Advisory 10/2022, AD code (14 June 2022; copy hosted by Bombay Chamber)
23. RBI: FEMA 23(R)/2026-RB (13 January 2026)
24. RBI: FEMA 23(R)/(1)/2026-RB (22 September 2026)
25. HMRC: Tariff Stop Press on the India FTA (13 July 2026)
26. HMRC: Finding commodity codes (22 August 2022)
27. UK Trade Tariff: natural honey 0409000090, origin India (30 October 2026)
28. UK Trade Tariff: cotton bed linen 6302310000, origin India (30 October 2026)
29. UK Trade Tariff: hand-made wool shawls 6214200010, origin India (30 October 2026)
30. UK Trade Tariff: cotton T-shirts 6109100010, origin India (30 October 2026)
31. UK Trade Tariff: earthenware tableware 6912002510, origin India (30 October 2026)
32. UK Trade Tariff: fresh mango 0804500040, origin India (30 October 2026)
33. UK Trade Tariff: copper domestic cooking apparatus 7418101000, origin India (30 October 2026)
34. UK Trade Tariff: milled basmati 1006309992, origin India (30 October 2026)
35. GOV.UK: DCTS graduation, India (4 September 2026)
36. HMRC: Get an EORI number (7 August 2025)
37. HMRC: Appoint someone to deal with customs (6 February 2025)
38. HMRC: Check what you need to consider before getting someone to deal with customs
39. HMRC: Register for VAT (10 October 2024)
40. HMRC: VAT and goods sold through online marketplaces (13 May 2022)
41. HMT and HMRC: Customs treatment of low-value imports (13 July 2026)
42. FSA and FSS: Joint Section 42 advice on the UK-India FTA (updated 22 September 2026)
43. GOV.UK: Importing high-risk food of non-animal origin
44. GOV.UK: Authorised border control posts
45. HMRC: Preference codes for Data Element 4/17 of the Customs Declaration Service
46. HMRC: Delivery costs to include in the customs value
47. HMRC: Check when you can account for import VAT on your VAT Return
48. GOV.UK: Importing live animals, animal products and HRFNAO from non-EU countries to Great Britain
49. GOV.UK: Food labelling, giving food information to consumers
50. OPSS: General Product Safety Regulations 2005, Great Britain guidance
51. GOV.UK: Wood packaging material for import and export (ISPM 15)

Last reviewed 30 October 2026. Border, tariff and plant-health rules change. Check the sources above before relying on this guide for a specific consignment.