Nupur Maheshwari and Siddhant Indrajit1
Introduction
The India-UK Comprehensive Economic and Trade Agreement (‘CETA’), signed on 24.07.2025, marks an important step towards a more modern, efficient and trusted framework for bilateral trade. For Indian importers, one of its most significant innovations is the transition from authority-issued certificates of origin to exporter or producer self-certification. This shift is a welcome development for industry, as it places greater reliance on commercial documentation, supports faster trade flows and aligns origin procedures with contemporary supply-chain practices.
The Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic and Trade Agreement between India and the United Kingdom of Great Britain and Northern Ireland) Rules 2026 (‘CETA Origin Rules’) came into force on 15 July 2026.2 They prescribe the substantive rules for determining originating status.3 Depending on the product, the applicable