Importing from India: 9 steps, and the claim that takes cotton bed linen from 12% duty to 0%

Most Indian goods can now enter Great Britain at 0% duty, but where the standard rate is above zero the importer must claim it. Here are the nine steps, who does each one and the documents you need.

By Rahul, Director30 October 202613 min read

On this page

What are the steps to import goods from India to the UK?
What changed for UK importers on 15 July 2026?
How do you find the commodity code and get a GB EORI number?
Do you need a customs agent, and who is the importer under DAP or DDP?
Which goods from India need extra checks at the UK border?
Which proof of origin do you need for 0% duty?
What goes on the customs declaration to claim the CETA rate?
How do you pay import VAT on goods from India?
How long must you keep import records, and can you claim 0% later?
What documents do you need to import from India to the UK?
Questions buyers ask
Sources

At a glance

UK duty on most Indian-origin lines with a valid CETA claim: 0%
Standard import VAT, still due at 0% duty; many foods are zero-rated: 20%
Customs value at or below which a CETA claim needs no proof of origin: £1,000
Minimum time the importer keeps declaration and origin records: 4 years

Bottom line: Where duty applies, the 0% rate is a claim, not a default. Get the commodity code, the proof of origin and the 300-series preference code right, and remember that VAT, food and product safety rules have not changed.

In short

Since the UK-India trade agreement (CETA) entered into force on 15 July 2026, most Indian-origin goods can enter Great Britain at 0% duty, but where the standard rate is above zero the importer must claim it.
A claim needs the right commodity code, a valid proof of origin (code 9001, N954 or U112) and a 300-series preference code on the CDS import declaration.
Milled rice and sugar are excluded, and fresh mango, black tea and steel kitchenware were already duty-free, so CETA saves nothing on them.
Import VAT, IPAFFS pre-notification, plant health and product safety rules are unchanged, and Indian dairy is still treated as non-compliant at the UK border.
Since 1 January 2026, Indian okra, drumsticks and dried spices such as turmeric and cumin have needed an official certificate and pre-export lab results.
An Indian seller not established in the UK can ship DDP only through an indirect representative or a UK-established partner.

What are the steps to import goods from India to the UK?

Importing from India follows the same customs route as any non-UK supplier, plus one step that now saves money: claiming the trade agreement rate. Each step below names who acts, where, and what you should hold at the end.

1
Find the commodity code
Who: the importer, with its customs agent. Where: the UK Trade Tariff, India selected. Output: a 10-digit code per product, which sets duty, VAT and controls.
2
Get a GB EORI and CDS access
Who: the UK-established importer. Where: HMRC online. Output: a GB EORI number and a CDS login for payments and VAT statements.
3
Appoint a customs agent in writing
Who: the importer of record. Where: a written authority. Output: direct or indirect representation, plus postponed VAT and deferment instructions.
4
Agree the Incoterm and the importer
Who: the buyer and the Indian seller. Where: the sales contract. Output: DAP with the buyer importing, or DDP through a UK-established party.
5
Check product controls
Who: the importer or agent; the exporter for Indian certificates. Where: the Trade Tariff, the FSA restrictions list and IPAFFS. Output: a CHED reference, official or phytosanitary certificate, or licence, if required.
6
Secure the proof of origin
Who: the Indian exporter, producer or issuing authority, or the importer (U112). Where: the invoice (origin declaration), DGFT Trade Connect (certificate) or your own evidence file (U112). Output: a valid proof, unless the customs value is £1,000 or less.
7
Claim the preference on CDS
Who: the customs agent, for the importer of record. Where: HMRC's Customs Declaration Service. Output: a 300-series code, origin IN and the proof code.
8
Account for import VAT
Who: the importer of record. Where: CDS and the VAT return. Output: postponed VAT accounting, or VAT paid at import with a C79 certificate.
9
Keep the records
Who: the importer, and the exporter for its own file. Where: your files. Output: declaration and origin evidence kept for 4 years, VAT records for 6.

This guide covers Great Britain; Northern Ireland follows different rules. It explains the rules, not your case, so confirm the details with a customs agent or accountant.

What changed for UK importers on 15 July 2026?

The UK-India Comprehensive Economic and Trade Agreement (CETA) entered into force on 15 July 2026. The government's summary describes tariffs being eliminated on 99% of Indian goods, with sectors such as sugar and milled rice excluded. The preference is not automatic: HMRC says that if you do not claim it, you pay the normal rate.

Area	Before 15 July 2026	From 15 July 2026
Duty on most Indian goods	Third-country rate, or a lower DCTS rate on some lines	0% with a valid CETA claim
Preference code (DE 4/17)	200 series (DCTS) where India had a DCTS rate; otherwise 100	300 series (CETA); DCTS allowed until 14 July 2028
Proof of origin	DCTS declaration or Form A	CETA declaration, certificate or importer's knowledge
Milled rice and sugar	Full duty outside quotas	Still full duty outside quotas: excluded
Import VAT	Charged as on a UK sale	Unchanged
Food, plant and safety checks	IPAFFS, CHED and certificates	Unchanged

The saving depends on what Indian goods paid before. India was in the UK's Developing Countries Trading Scheme (DCTS), which already cut some rates, though India was excluded on others. This table uses the rate India actually paid, from the UK Trade Tariff on 30 October 2026.

Product	Commodity code	India paid before	CETA rate
Natural honey	0409 00 00 90	16%	0%
Cotton bed linen	6302 31 00 00	12%	0%
Hand-made wool shawls	6214 20 00 10	8%	0%
Cotton T-shirts	6109 10 00 10	9.6% (DCTS)	0%
Earthenware tableware	6912 00 25 10	4.5% (DCTS)	0%
Fresh mango	0804 50 00 40	0%	0% (no change)
Milled basmati rice	1006 30 99 92	£121 per 1,000 kg outside the India quota	Excluded
White cane or beet sugar	1701 99 10 00	£35 per 100 kg outside the India quota	Excluded

Black tea, hand-made paper, steel kitchenware and brass ornaments were also already duty-free, so CETA changes nothing on them. Milled rice and sugar enter at 0% only inside India's licensed quotas, which need an AGRIM import licence. Rates depend on the full 10-digit code, so check yours on the day you import.

How do you find the commodity code and get a GB EORI number?

Step 1: find the commodity code. GOV.UK says the code decides the duty you pay and whether you need an import licence. It also sets the VAT rate and any preference or quota. Look it up on the UK Trade Tariff with India selected, so the page shows the India preference and any India-specific controls.

Do not copy your supplier's code unchecked. Only the first 6 digits are used worldwide, so an Indian export code may not match the UK import code. The guide to commodity codes for goods from India works through common products. If the classification is genuinely uncertain, apply to HMRC for an Advance Tariff Ruling before you import, as rulings cannot be retrospective.

Step 2: get a GB EORI and CDS access. You need an EORI number starting with GB to import into England, Scotland or Wales. Your business usually needs UK premises, which HMRC calls being established. If you cannot get an EORI yourself, you must appoint someone to deal with customs, who holds it instead. Then subscribe to the Customs Declaration Service (CDS) to pay duty and VAT, download VAT statements and set up duty deferment.

Length of the UK import commodity code; only the first 6 are shared worldwide: 10 digits
Working days an EORI can take if HMRC needs to check the application: 5 days
HMRC's reply time for an Advance Tariff Ruling: 30-120 days

Do you need a customs agent, and who is the importer under DAP or DDP?

Step 3: appoint a customs agent in writing. The law does not require one, but GOV.UK notes that most importers use a transporter or customs agent. The agent must be established in the UK and cannot act without your written instructions, which must say whether it acts directly or indirectly. You keep responsibility for due diligence either way.

Question	Direct representation	Indirect representation
Who is liable for duty and import VAT?	The importer alone, unless the agent makes a deliberate or unreasonable error on clear instructions	The importer and the agent, jointly and severally
Who can use it?	UK-established importers	Any importer; the only option for one not established in the UK

Give the agent your EORI, invoices, contracts, a clear goods description and any licences for restricted goods, plus written instructions on postponed VAT and duty deferment. A deferment account lets you pay once a month by Direct Debit. It needs a guarantee, or a guarantee waiver open only to UK-established businesses.

Step 4: agree the Incoterm and the importer of record. Under DAP the UK buyer is the importer of record and arranges clearance. Under DDP the seller takes on the UK import. An Indian seller not established in the UK can do that only through an indirect representative, or a UK-established partner that imports in its own right. The DAP or DDP guide sets out who carries which liability.

Check the supplier's side too. An Importer Exporter Code (IEC) is compulsory for Indian exporters, apart from a few listed exemptions, and the supplier makes the export declaration in India. Before you pay a deposit, check the supplier's IEC on the DGFT website and its GSTIN on the GST portal; both checks are free.

Which goods from India need extra checks at the UK border?

Step 5: check product controls before you order. CETA changed duty, not border rules. The Food Standards Agency (FSA) and Food Standards Scotland confirm that checks on animal products and on high-risk food not of animal origin (HRFNAO) are unaffected. The Trade Tariff lists the controls for your code with India selected, but it does not flag the Annex 2 certificate. The FSA's list of foodstuffs with GB import restrictions shows whether a product is restricted, but not its annex, so use the table below and confirm the annex with your agent or in the amending regulations cited in the sources. In Scotland, ask Food Standards Scotland.

If you import	What you need	Notice before arrival
Rice, curry leaves, cinnamon, cloves, nutmeg, mace and cardamom (HRFNAO Annex 1)	IPAFFS notice, a CHED-D reference and a designated border control post	At least 1 working day
Okra, drumsticks, turmeric, ginger, curry and other dried spices (0910); cumin, coriander and fennel seed; dried or fresh chilli; groundnuts; sesame; betel-leaf foods (HRFNAO Annex 2)	As above, plus pre-export lab results and an official certificate	At least 1 working day
Honey (low risk for India)	IPAFFS notice, a CHED-P reference, the supplier's commercial document and a border control post designated for animal products; no health certificate	At least 1 working day
High and medium risk A produce, such as bitter gourd, chillies, aubergine and fresh ginger	Phytosanitary certificate and IPAFFS notice	4 working hours by air; 1 working day by sea
Medium risk B produce, such as okra and drumsticks	Phytosanitary certificate; no plant-health pre-notification	None for plant health
Low-risk produce, such as fresh mango	No phytosanitary certificate for Great Britain	None for plant health
Dairy, including ghee	Treated as non-compliant and liable to detention	Not a route to plan on
Non-food goods	GB product safety and labelling, including the importer's name and address on the product	None

Animal products in the medium and high risk categories also need a GB health certificate, so check Defra's risk category first. Fresh okra, drumsticks and chillies fall under both the HRFNAO and plant health rows, so check both. The CHED reference goes in data element 2/3, and Defra warns that goods may be held if it is missing. A phytosanitary certificate must be issued no more than 13 days before or after the goods leave India, and in England and Wales the documentary check costs £5.25 per certificate. Solid-wood packaging needs ISPM 15 marks.

Dairy deserves a plain warning. India has no approved veterinary residue plan for dairy, so Indian dairy and foods containing it can be detained, whatever the duty rate. For food, see the guide to importing food from India; for produce, the phytosanitary certificate guide.

High-risk food lists change. From 1 January 2026, Indian okra, drumsticks and dried spices such as turmeric and cumin moved to Annex 2, so they now need an official certificate and lab results. The tariff can slip too: HMRC says the India measure on fenugreek seed was removed by mistake and reinstated on 9 October 2026. Check the tariff, the FSA list and the annex before each new product.

Which proof of origin do you need for 0% duty?

Step 6: secure the proof of origin before the goods ship. Article 3.15 of the agreement accepts three proofs for UK imports, each with its own code on the declaration.

Proof	Who makes it	DE 2/3 code
Origin declaration (Annex 3B)	The Indian exporter or producer, quoting its IEC	9001
Certificate of origin (Annex 3C)	An Indian issuing authority	N954
Importer's knowledge	The UK importer, holding documents that show the goods qualify	U112

Each proof must be in English, travel with an invoice and is valid for 12 months. One proof can cover repeat shipments of identical goods for up to 12 months. No proof is needed at a customs value of £1,000 or less, unless the shipment is one of a series split to dodge the rule. The goods must still qualify, and you remain responsible for the claim.

The goods must also qualify: wholly obtained in India, made only from originating materials, or meeting their product-specific rule. Fresh fruit, honey, spices and rice must be wholly obtained. Textiles generally need a change of tariff heading plus a minimum share of originating value. The importer's guide to the agreement covers the detail.

In India, a certificate of origin for UK-bound goods is obtained on DGFT's Trade Connect platform, either self-declared or issued by an authorised agency. An origin declaration follows the Annex 3B template, goes with the invoice or another commercial document and quotes the exporter's IEC. A merchant exporter can complete it using the producer's information. Which UK code a self-declared DGFT certificate takes is unconfirmed, so agree it with your agent first. Indian exporters do not register with HMRC, and DCTS proofs cannot support a CETA claim.

Importer's knowledge is not a shortcut. Declaring U112 is a legal declaration, and HMRC checks it with you alone, so you must hold the production and materials evidence yourself.

Goods bought in China or elsewhere do not become Indian by being repacked, labelled, sorted or simply assembled in India. Article 3.7 says these operations never confer origin, so a 0% claim on such goods is an incorrect claim.

What goes on the customs declaration to claim the CETA rate?

Step 7: claim the preference on CDS. Your agent lodges the declaration for the importer of record. CDS rejects a declaration if the preference code is not permitted with the commodity code.

Data element	What to enter for a CETA claim
DE 4/17 Preference	A 300-series code; 300 means preference without conditions or limits
DE 5/16 Preferential origin	IN, as shown on the proof of origin
DE 5/15 Country of origin	IN, even when it matches DE 5/16
DE 2/3 Documents	9001 with the invoice number, N954 with the certificate reference, or U112
DE 2/3 at £1,000 or less	9001 with status code XB and the text "Below de minimis"
DE 2/3 Documents	Any CHED reference: C678 for CHED-D, N853 for CHED-P
DE 3/40	Your VAT number, if you use postponed VAT accounting

Confirm the U112 status code with your agent, as HMRC's Tariff Stop Press and CDS appendix list different codes. The customs value includes freight, insurance and handling to the UK border, plus inland transport in India.

Excluded lines get no preference whatever the paperwork says: outside India's 0% quotas, which need an AGRIM import licence, milled rice pays £121 per 1,000 kg and sugar £35 per 100 kg. DCTS does not help on either line. On other lines, until 14 July 2028 you can claim DCTS instead where India still has a DCTS rate, with a 200-series code and a DCTS proof.

How do you pay import VAT on goods from India?

Step 8: account for import VAT. CETA does not touch VAT. Import VAT is charged at the same rate as a UK sale of the same goods: 20% standard, with many foods at 0%. It is worked out on the customs value plus duty and costs to the first UK destination, even when no duty is due.

To budget a shipment, work in three lines. First the customs value: the goods price plus freight, insurance and handling to the UK border. Then duty at the rate for your code. Then import VAT on the customs value plus duty plus delivery costs to the first UK destination. On cotton bed linen, a valid CETA claim removes a 12% duty line. On fresh mango or black tea there was no duty to remove. The VAT rate does not change with the claim, though postponed VAT accounting can move the VAT to your return.

If you are VAT-registered, postponed VAT accounting (PVA) lets you account for import VAT on your VAT return instead of paying at the border. It needs no approval, but the goods must be for your business and yours to dispose of. Your VAT number goes in DE 3/40, your agent needs your written confirmation, and the choice cannot be changed after submission.

Download the monthly PVA statement from CDS, because it stays available for only 6 months. Without PVA, you pay VAT at import and keep the C79 certificate as evidence.

Standard UK import VAT rate; many foods are 0%: 20%
Where your VAT number goes to use postponed VAT accounting: DE 3/40
How long each postponed import VAT statement stays on CDS: 6 months

How long must you keep import records, and can you claim 0% later?

Step 9: keep the records. Article 3.24 requires the importer to keep the declaration, the proof of origin and evidence that the goods qualify for at least 4 years. VAT records generally need keeping for 6 years.

Minimum time the importer keeps declaration and origin records: 4 years
General minimum for keeping VAT records: 6 years
UK time limit for a late CETA claim, counted from each import declaration: 3 years

If you paid full duty because the proof was late, you can still claim. The agreement sets a minimum of one year, and UK rules allow 3 years from the date HMRC accepted the import declaration. A proof completed after import must be marked "completed retrospectively" with an explanation, and HMRC decides each claim. The guide to reclaiming duty covers the process. HMRC checks claims with the importer first and can ask India within two years of the claim. If a claim proves wrong, correct it, tell HMRC and pay what is due: early disclosure can count as a significant mitigating factor.

Questions buyers ask

Do I need a certificate of origin to get 0% duty?

Not necessarily. An origin declaration by the Indian exporter or producer (9001) is enough, as is a certificate from an Indian issuing authority (N954) or your own documented knowledge (U112). At a customs value of £1,000 or less, no proof is needed.

How long does UK customs clearance take for goods from India?

There is no guaranteed time. Under Article 5.5 of the agreement, each country endeavours to release goods within 48 hours of arrival. That applies only when all documents arrived in advance, nothing is physically examined and all regulatory checks are complete.

How quickly can I get a GB EORI number?

Usually immediately. If HMRC needs to check the application, it can take up to 5 working days. A business without UK premises usually appoints someone to deal with customs, who holds the EORI instead.

Can my Indian supplier ship DDP and handle UK customs?

Only through a UK-established party: an indirect representative, which shares liability for duty and import VAT, or a UK partner that imports the goods in its own right.

Can I import ghee or other dairy from India?

Not as things stand. FSA and FSS advice is that India has no approved veterinary residue plan for dairy, so Indian dairy, and food containing it, is non-compliant and can be detained at the border.

Rahul

Director, BRITBASKET PRIVATE LIMITED

Britbasket exports from India to UK wholesale, retail and foodservice buyers, and has cleared shipments into the UK by air and by sea. Registered in India: CIN U47220HR2025PTC128831, GSTIN 06AANCB2770Q1Z2, IEC AANCB2770Q. About the company

Sources

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.

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