Services · India → United Kingdom
Who does what on an India–UK shipment.
Britbasket is an India-registered exporter. Our UK partner companies lodge the import declarations and deliver. Shipments have already cleared into the UK by air and by sea — here is exactly how the work divides, and what stays with you.
Two routes across the border, not one
Guides to importing from India often describe a single procedure. In practice there are two, and which one applies depends on what is in the box. Plants, plant products and fresh produce — along with products of animal origin and the specific commodities on the UK's high-risk food and feed of non-animal origin list — move under sanitary and phytosanitary controls: a certificate from the authority in the exporting country, pre-notification on IPAFFS where required, and checks at a border control point. Ambient packaged food that is not on those lists clears customs like any other cargo, but still carries UK food law duties on the importer. Textiles, rugs, bedsheets, decor and kitchenware sit on the customs route only. The freight looks identical. The paperwork is not.
On the food and plant side we start by checking two things: how the commodity is categorised under the Border Target Operating Model — high risk, medium risk A, medium risk B or low risk — and whether it appears on the high-risk food and feed list. Anything above low risk needs a phytosanitary certificate from India's plant quarantine authority, and that certificate is time-boxed: it must be issued no more than 13 days either side of the date the consignment leaves India, so inspection is sequenced to the booking rather than arranged far ahead. High risk and medium risk A consignments are pre-notified on IPAFFS by our UK partner and must arrive at a port with a Border Control Post able to handle plants; medium risk B goods travel on the certificate alone. One fact worth knowing: India holds GB Approved Inspection Service status for all fresh fruit and vegetables, so an Indian-issued certificate of conformity can stand in place of a GB-issued one for marketing standards.
Non-food goods carry none of that. What they carry instead is classification, duty and product law: fibre composition labelled in English by weight in descending order, and where a rug's backing and pile differ, the composition may be given for the use-surface alone provided that surface is named. Bedsheets, pillowcases, curtains and carpets are excluded by name from the UK furniture fire regulations and sit under general product safety instead — worth knowing before someone specifies an upholstery fire label that does not apply. Two things follow non-food goods anyway: solid wood pallets and crates must meet ISPM 15, and craft items made from untreated plant material can still be controlled commodities. We check both at packing.
- Food, produce and plant products: controls are risk-tiered. Fresh produce generally needs a phytosanitary certificate; high-risk and medium-risk A goods additionally need IPAFFS pre-notification and entry at a Border Control Post, while medium-risk B needs the certificate without pre-notification and low-risk is exempt. Fresh fruit and vegetables are separately subject to marketing standards checks.
- Textiles, bedsheets, kitchenware and stationery: no IPAFFS, no CHED, no Border Control Post. Rugs and decor are where the material has to be checked — wood, bamboo, cane and dried botanicals can be regulated plant products, and Dalbergia items can need CITES paperwork and a designated port of entry.
- Both routes: a correct ten-digit import commodity code, a defensible origin position, ISPM 15-marked solid wood packaging wherever pallets or crates are used, and packing that matches the documents exactly.
Risk categorisations and lists are revised periodically. The current gov.uk, DEFRA and FSA guidance for your specific commodity code always governs.
Commodity codes, duty and the India–UK agreement
Everything starts with the commodity code. The first six digits are the international HS code; a UK import declaration uses ten. That code sets the duty rate, the import VAT rate, whether a licence or control applies, and whether a preferential rate exists for the goods at all — though actually claiming it also depends on meeting the rules of origin and holding a valid proof of origin. On textiles it is skilled work: the code turns on construction, fibre and whether an article is hand-made, so a hand-knotted rug, a hand-woven kelim and a tufted rug fall under three different headings.
The India–UK Comprehensive Economic and Trade Agreement entered into force on 15 July 2026, so preferential rates are available. They are not automatic. Preference applies line by line, only where the goods genuinely meet the rules of origin, and only where the UK importer holds a valid proof of origin — an origin declaration completed by the exporter or producer, a certificate of origin issued by an authorised authority in India, or the importer's own documented knowledge. An origin declaration signed in India must carry the signatory's Importer-Exporter Code, so it is completed by whichever party is registered to sign it; we confirm who that is for your order. What we do is assemble and hold the underlying origin evidence — grower, lot, processing and shipping records — and pass it to whoever signs. The claim itself is made on the import declaration by you or your broker, and the importer remains responsible for it.
Two honest limits. Some lines already sit at nil UK duty and there is nothing to claim; on others the classification and origin position makes a material difference, and we tell you which before you order. And goods we source from China are not of Indian origin — packing, labelling or consolidating them in India does not change that, so they ship on their own terms with no Indian preference claim attached.
Who is the importer of record
This is the question most guides skate over, and it is the one that decides what you sign. A customs representative has to be established in the UK. Britbasket is registered in India and is not UK-established, which is why UK declarations are made by our UK-established partner companies on the Customs Declaration Service rather than by us. Whoever is named as importer of record is the declarant: their GB EORI appears on the entry, they answer to HMRC for it, and they are liable for the Customs Duty and import VAT.
The Incoterm does not decide that on its own. Incoterms allocate cost and risk between seller and buyer under the sales contract; the importer of record is whoever is named on the UK import declaration, agreed separately. In practice the two follow each other. On a delivered-duty-paid basis our UK partner is named as importer of record and you buy cleared goods inland. On a delivered-at-place basis you are named: you need your own GB EORI, you give the partner written instructions, and it lodges the entry as your representative. We offer both. They are not the same arrangement, and we agree in writing which applies before quoting.
There is a mirror of that question on the India side, and it is worth knowing about because it decides whose name is on the certificates. Some orders are exported on Britbasket's own registrations — our IEC AANCB2770Q, our GSTIN 06AANCB2770Q1Z2. Others are exported on the producer's, where a food manufacturer, mill or workshop is the exporter of record and holds the category-specific licences for the goods it makes. In that case the certification travels in the producer's name and we coordinate the shipment rather than re-invoice it through our own books. Both are ordinary merchant trade. The practical consequence for you is that the entity on the phytosanitary or health certificate, on the proof of origin, and in the food label address block may be the producer rather than us — so we tell you which route an order is on before it moves, rather than letting your agent discover it at the border.
So here is the accurate version of never touching a customs form. Your customs agent prepares and lodges the entry, and we hand them the India-side paperwork — but no paperwork at all would be overselling it. Where you are the importer of record, the declaration is legally yours: you agree in writing whether your agent acts as direct or indirect representative, and the customs debt sits with you either way. A preference claim is yours to stand behind too, and HMRC expects you to keep those records. We are not your customs adviser and we do not give tax advice — import VAT treatment, including postponed VAT accounting, is your position to take with your accountant. What we do is get the India-side file complete and consistent so your agent has what the entry needs, and make sure you know which role you are in.
The division of labour, step by step
What we prepare and lodge
In India — Britbasket
- 01
Sourcing and quality checks
We buy at the orchard, mill or workshop, then sort each lot and check it against your written specification before it is packed. These are our own commercial checks — not a statutory pre-shipment inspection or certified grading. Any official inspection or certification required for export is carried out by the relevant Indian authorities and their designated agencies.
- 02
Classification and the origin file
An indicative ten-digit UK commodity code per SKU for your broker to verify, plus the origin documentation supporting a proof of origin under CETA. Final classification and the preference claim on the UK entry remain with the importer of record and their broker.
- 03
Plant health and food-safety documents
Issued per consignment, not standing company credentials. The commodity is checked against Great Britain's plant health risk categories. Regulated commodities need a phytosanitary certificate from India's national plant protection organisation, dated within 13 days of departure. High-risk food or feed lines additionally need an official certificate and lab analysis from a designated laboratory.
- 04
UK-format labelling at the point of packing
English mandatory particulars and emphasised allergens on food; fibre composition by weight on textiles; the UK address block agreed before artwork rather than after.
- 05
Export customs in India
The shipping bill filed electronically with supporting documents lodged against it, through to the Let Export Order that releases the goods.
- 06
Packing, ISPM 15 and freight booking
Solid-wood pallets and crates are treated and marked to ISPM 15 by a provider accredited under India's plant quarantine scheme — we do not apply the mark ourselves. Cartons are specified for the transport mode, and shipping and plant-health documents are passed to the UK importer before arrival.
What they file and deliver
In the UK — our partners
- 01
IPAFFS pre-notification
For consignments under UK sanitary and phytosanitary controls, our GB-based partner — as importer or as a registered agent on the importer's behalf — submits the notification in IPAFFS and holds the CHED reference quoted on the customs declaration. Notice is at least one working day before arrival, or 4 working hours for air and roll-on-roll-off freight.
- 02
Import declaration on CDS
The importer of record, or the customs agent they appoint, files the entry on HMRC's Customs Declaration Service under their own GB EORI. Where goods qualify under the rules of origin, that entry can claim the preferential rate, supported by the proof of origin we supply. Whether a claim is accepted is a matter for HMRC.
- 03
Border checks where they apply
Presentation for Port Health, APHA plant health and marketing standards inspection where the commodity requires it. Documentary checks apply to every controlled consignment; physical checks are risk-based.
- 04
Duty and import VAT
Paid or deferred at entry by the importer of record. Your own VAT treatment, including postponed VAT accounting and downloading your monthly statements, stays your position with HMRC.
- 05
Port handling and devanning
Goods stay under customs control until the entry is cleared and any border checks are complete. The importer or their handling agent then unpacks, checks pallets against the packing list, and reports discrepancies before delivery.
- 06
Final-mile delivery
Trucking to your warehouse or store in mainland Great Britain, on booking slots agreed with your goods-in team. Deliveries into Northern Ireland are quoted separately — they carry additional Windsor Framework customs and agri-food requirements.
Freight, order sizes and a first shipment
Air freight from Delhi, Mumbai and Bengaluru is measured in days rather than weeks, and it is the mode we default to for premium fresh mango, which runs roughly February to late August across the full varietal range. Air is billed on chargeable weight — the greater of actual and volumetric — which is why light, bulky decor prices badly by air whatever the scales say. Sea is the volume route. Sea protocols for mango are developing, but we still default to air on fruit where remaining shelf life at the UK end is the deciding factor. Sea transits are currently longer than the historic norm because many services are still routing around the Cape of Good Hope, so we confirm transit at booking rather than publish a number.
There is no legal minimum order for India–UK trade. What exists is freight arithmetic: small volumes move as consolidated groupage, and past roughly a dozen cubic metres a full container tends to work out cheaper per unit — the crossover moves with density, category and season. A first order normally runs samples against your specification, then a single trial consignment, then a repeat programme. Before we quote we need the delivery address and any goods-in booking requirement, your labelling requirement — your retail artwork or ours to UK format — and the Incoterm you want.
If you are buying food to sell under your own brand, say so early. Prepacked food sold in Great Britain must carry the name and address of the food business operator responsible for the food information, and that must be a real physical postal address in the UK, the Channel Islands or the Isle of Man. Where the operator is outside those territories, the address of the importer based in them must appear instead. Whoever is named there also carries the food safety and traceability duties that come with placing the product on the UK market. That is a decision to make before artwork, not after.
How it works
Six steps, and you never lodge a declaration.
Good to know
Questions UK buyers actually ask.
Do I need my own EORI number to buy from Britbasket?+
It depends on who is importer of record. If you buy delivered duty paid, our UK partner company is the importer of record, holds the GB EORI and lodges the declaration, and you buy cleared goods inland. If you are the importer of record, you need your own GB EORI even though the partner prepares and lodges the entry for you. HMRC issues EORI numbers free of charge. We agree the arrangement before quoting.
Who is the importer of record on shipments from Britbasket?+
A UK customs representative must be established in the UK, and Britbasket is registered in India. UK import declarations are therefore lodged on HMRC's Customs Declaration Service by our UK partner companies, never by us. Depending on what is agreed, either the partner is named as importer of record and sells the goods on to you, or you are named as importer of record and the partner lodges the entry as your appointed representative.
Is the India–UK trade agreement in force, and will my goods get a lower duty rate?+
The India–UK Comprehensive Economic and Trade Agreement entered into force on 15 July 2026, so preferential rates are available now. Preference is not automatic: it applies per commodity code, only where the goods meet the agreement's rules of origin, and only where the importer holds a valid proof of origin. Some lines already carry nil duty and there is nothing to claim. We set out the codes and origin position before you order, and your broker makes the claim.
Who obtains the phytosanitary certificate, and who submits the UK pre-notification?+
The two are deliberately split. In India we establish whether the commodity is regulated for plant health and obtain a phytosanitary certificate from the plant quarantine authority where one is required. In Great Britain the IPAFFS pre-notification must be made by the importer or a registered import agent acting on their behalf, so our UK partner lodges it and receives the CHED reference quoted on the customs declaration. A trade agreement changes none of this: duty preference and border controls are separate regimes.
Do rugs, bedsheets and home textiles face the same border checks as food?+
Usually not. Textiles, bedsheets, kitchenware and stationery normally travel the customs route only — no IPAFFS notification, no CHED, no Border Control Post — though commodity classification, duty, VAT and UK labelling law still apply. Rugs and decor are where the material matters: wood, bamboo, cane and dried botanicals can be regulated plant products needing a phytosanitary certificate and an IPAFFS notification, sheesham and other Dalbergia items can need CITES paperwork and a designated port of entry, and untreated wool, hide or bone counts as an animal by-product. We check the material at packing, not at the border.
Which Incoterms do you trade on?+
We quote on Incoterms 2020, and we offer both DAP and DDP. Under DAP we deliver to your named UK address and you are the importer of record, paying duty and import VAT. Under DDP our UK partner carries import clearance, duty and import VAT, and you buy delivered, cleared goods. Note that the Incoterm is a contractual allocation of cost and risk, not a customs status — the importer of record is whoever is named on the import declaration. In practice the two follow each other, and we agree both in writing before quoting.
What are your minimum order quantities and lead times?+
There is no legal minimum order for India–UK trade; MOQ is freight arithmetic. Small volumes move as consolidated groupage, and as a rule of thumb, past roughly a dozen cubic metres a full container tends to work out cheaper per unit — the crossover moves with density, category and season. Air freight is billed on chargeable weight, the greater of actual and volumetric, so light and bulky goods price badly by air. Sea transits currently run longer than the historic norm because many services are still routing around the Cape of Good Hope, so we confirm transit at booking rather than publish a number.
What happens if a consignment is selected for inspection at the UK border?+
Documentary checks apply to every controlled consignment and physical checks are made on a risk-based sample, so inspection is a normal outcome, not a failure. Plant health checks are carried out by APHA, imported-food checks by the Port Health Authority, and marketing standards by the Horticultural Marketing Inspectorate. No supplier can promise goods will never be held or sampled. Our job is to make sure the documents and the goods match exactly, which is what shortens a hold.
Tell us what you want to import.
Send the product, the volume and the delivery address. We come back with the commodity codes, the route across the border, and who is importer of record.