UK–India Free Trade Agreement: HMRC Registration for Preferential Origin Declarations

BY:

Lucille Roche
20 January 2026

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HMRC has now published guidance on completing and authenticating preferential origin declarations for the UK-India Free Trade Agreement. You can register with HMRC ahead of the UK-India Trade Agreement coming into force if you intend to complete origin declarations under this Free Trade Agreement.

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

  • You’re a UK producer or exporter exporting goods originating in the UK to India
  • You plan to complete preferential origin declarations under the UK-India Free Trade Agreement


You must complete the procedure each time you send goods of preferential origin to India; in effect, there is no long-term supplier declaration.


The agreement allows you to self-certify preferential origin, but only if you can supply the following details:

  • The Economic Operators Registration and Identification (EORI) number that HMRC have on record for your business
  • Your business or trading name
  • A primary email address and up to 10 additional email addresses (you can use any of these to send origin declarations to the Customs authority of India)


You can only register these email addresses with one EORI number to complete origin declarations under the UK-India Free Trade Agreement.


HMRC will share your details with the Indian Customs authority to authenticate each consignment exported under the Free Trade Agreement.


It is essential that if you declare preferential origin, you must hold evidence to support the claimYou should not apply for preferential origin declarations unless you have thoroughly checked that the goods meet the rules of the trade agreement.

Please also note that it’s not mandatory to apply for preferential origin declarations. You can continue to export to India without origin declarations if your goods do not qualify for preferential tariffs or you choose not to use the UK-India Free Trade Agreement.


Register Online

You’ll need to sign in to register online. If you do not already have sign-in details, you can create them.

Register now


After you’ve registered

With every consignment of goods that you send, you must complete an ‘Annex 3B: Origin Declaration Template’ and send it to both of the following:

  • Customs Authority of India
  • importer in India


From July 2026, you can also use this service to:

  • Change your registration details
  • Cancel your registration


The UK-India trade deal is not yet in force and is currently undergoing ratification in both nations. The UK and India must complete this process for the agreement to come into effect. Once ratified by both countries, businesses will be able to trade under its terms.

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