Certificate of origin or origin declaration? The paperwork for UK shipments

Under the India–UK CETA, the UK importer is the one who claims zero duty. But the claim stands or falls on a document about your product, and in most cases that document comes from you. If it is missing, late or wrong, the buyer pays full duty and the conversation comes back to your desk.

This note covers the documents the agreement accepts, how DGFT issues certificates for UK shipments, and the records to keep. Sources are listed at the end.

The three proofs a UK importer can use

Article 3.15 of the agreement says that, for importers in the United Kingdom, an applicable proof of origin is:

"(i) an origin declaration completed by the exporter or producer; (ii) a certificate of origin issued by an issuing authority; or (iii) the importer's knowledge that the good is originating".

UK–India CETA, Chapter 3, Article 3.15(1)(a)

HMRC's tariff notice for the agreement gives each one a code for the UK customs declaration: 9001 for an origin declaration, N954 for a certificate of origin and U112 for importer's knowledge. Your buyer's customs agent will know these codes. The useful thing is to ask early which route they intend to use, because it decides what you prepare.

Rules that apply to both documents

Whether you send an origin declaration or a certificate of origin, Article 3.15(2) sets the same ground rules. The document:

• is valid for 12 months from the date it is completed (for a declaration) or issued (for a certificate), or longer if the importing country's law allows;
• must follow the template in Annex 3B (origin declaration) or Annex 3C (certificate of origin);
• must be in writing, which includes electronic format, and in English;
• must be accompanied by an invoice or other commercial document that describes the goods in enough detail to identify them.

For goods going into the UK, Article 3.15(3) also allows one document to cover multiple shipments of identical goods, within a period stated in the document of no more than 12 months. Both templates mark this option "For Indian exporters and producers only". That suits a regular buyer of the same product.

Timing matters. The proof should be issued or completed before or at the time of importation. If it was not, Article 3.15(7) allows one to be completed afterwards, provided the good was originating when it was imported. It must then carry the words "completed retrospectively" and a short explanation. The importer has up to one year from importation to make a late claim under Article 3.20, or longer if UK law allows.

The origin declaration (Annex 3B)

The origin declaration is a one-page form you fill in and sign yourself. Annex 3B sets its exact structure, and you should use that template rather than retyping it. It asks for:

• the signatory, ticked as exporter or producer, with name, title, email and telephone;
• exporter, producer and importer details, each marked "if known" with notes on when they can be left out;
• the signatory's reference number, which the template's notes say is the Importer Exporter Code (IEC) for signatories in India;
• the HS classification at six-digit level, a description of the goods, and the invoice number and date;
• the origin criterion: WO (wholly obtained), PE (produced exclusively from originating materials) or PSR (meets the product-specific rule), and for PSR the rule itself, as identified in Annex 3A;
• boxes for transit through a third country, for use of the roll-up principle in Article 3.6, and for single or multiple shipments.

The form ends with a declaration that is worth reading slowly before you sign it for the first time. It begins:

"The exporter/producer certifies that the good(s) described in this document qualify as originating and the information contained in this document is true and accurate. The exporter/producer is responsible for proving such representations".

UK–India CETA, Annex 3B, box 11

It goes on to commit you to keep the supporting information and produce it on request or during a verification visit. If you are a merchant exporter rather than the manufacturer, Article 3.16(3) lets you complete the declaration on the basis of information that demonstrates origin, which "may include a reliance on the producer's information". In practice that means getting the information from your manufacturer in writing and keeping it.

A note on registration and authentication

Much of what you will read online about this agreement, including GOV.UK's origin declaration guidance, is written for UK businesses exporting to India. HMRC registration, emailing declarations to Indian customs and the Unique Reference Number all belong to that direction. The agreement sets up this authentication process so that India can check a declaration "prior to an Indian importer making a claim", under Article 3.16 and Annex 3D. For your shipments into the UK, follow the latest DGFT trade notices for any Indian-side requirements.

The certificate of origin from DGFT

For a certificate of origin, India amended the Handbook of Procedures by DGFT Public Notice No. 09/2026-27 of 11 May 2026. The new paragraph 2.91(e) reads:

"In case of India- EFTA TEPA and India-UK CETA, Certificates of Origin may also be obtained on the basis of self-declaration by the exporter concerned, in addition to issuance of Certificate of Origin by an authorised agency".

DGFT Public Notice No. 09/2026-27, amending para 2.91(e) of the Handbook of Procedures

DGFT Trade Notice No. 11/2026-27, dated 13 July 2026, then set out how it works. Preferential certificates for exports to the UK are issued electronically on the Trade Connect ePlatform (trade.gov.in), through its "Certificate of Origin" service, by either route.

Self-declaration route

• A digital signature certificate (DSC) linked to your IEC is mandatory. Only users whose profiles are linked to the IEC with a valid DSC can complete the process.
• You also upload a scanned copy of your ink signature.
• You choose the agreement "India UK CETA (Self-Declaration)", fill in the form, and submit with DSC or Aadhaar authentication. The notice says there is no fee.
• You select the branch address from your IEC details. That decides which DGFT Regional Authority, or SEZ, is mapped to the application, and that office handles verification if the UK raises concerns.
• The application shows as "Auto Approved Pending Issuance". You then generate the certificate with your linked DSC. It comes in two copies, both with a QR code and digital signature: an electronic copy carrying your scanned signature, and a physical copy that you sign after printing.

Authorised agency route

You choose "India-UK CETA (Agency Issued)" and pick one of the notified agencies. After the agency approves, the system generates an electronic copy with a QR code, digital signature, the issuing officer's signature image and the agency's stamp.

The notice adds some practical points: your existing DGFT login works on Trade Connect, the name on your DGFT profile must match the name on your DSC exactly, and your IEC details should be up to date before you apply. Anyone checking a certificate can verify it on Trade Connect under Certificate of Origin, then Verify Certificate, using the certificate number.

If the buyer relies on importer's knowledge

Here the UK importer makes the claim without a declaration or certificate from you. Article 3.16(1) makes this "subject to the importer having documentation demonstrating that the good is originating", which may have been provided by the exporter, the producer or anyone else. The same article says nothing in it allows the UK to require the importer to ask you for confidential information. So you can decide what to share, but a buyer using this route will usually want something solid, and the claim is theirs to defend.

Records to keep, and for how long

Article 3.24(2) requires a producer or exporter to keep records "for a period of five years from the date of issuance of the certificate of origin or completion of the origin declaration", including the declaration or certificate itself and, where applicable, information from suppliers and all records needed to prove origin. Records can be kept in any medium that allows prompt retrieval, electronic included. The UK importer has a separate duty to keep its records for at least four years from importation.

The verification article, 3.25, gives a good idea of what you may be asked for. Depending on how the product qualified, it lists:

• a list of all non-originating materials with their tariff classification, for a change-in-classification rule;
• the value of the final good and of the non-originating or originating materials, with the relevant expenses, for a value rule;
• a description of any specific production process;
• information on any tolerance you relied on, and on compliance with the transit rules;
• information on the origin of materials and the place of production.

If the UK checks a claim later

Under Article 3.25, UK customs first asks the importer. If that is not enough, it sends a written request to India's competent authority. For India that is the Department of Commerce, and the request must be made no later than two years after the claim. The Indian authority may then ask you in writing for information, send a questionnaire, or visit your premises, or those of your producer or supplier, to review the records.

Small slips are not fatal. Article 3.22 says a proof of origin will not be rejected for "minor errors or discrepancies" that do not create doubt about origin. If a proof is illegible or defective on its face, the importer gets 30 days from being told to provide a corrected copy.

This article is general information about proof of origin under the India–UK CETA, based on the agreement text, HMRC's tariff notice and DGFT notices current at the date above. It is not legal advice. Procedures can change through new DGFT or HMRC notices; check the latest official sources and take professional advice for a specific claim.