Register with HMRC if you’re planning to complete origin declarations for exports under the UK-India Free Trade Agreement
The UK-India Free Trade Agreement (FTA) is creating new opportunities for Northern Ireland businesses to strengthen trade links with India. To benefit from the agreement’s preferential tariff rates, it is important to understand rules of origin, which determine whether goods qualify for preferential tariffs.
What are Rules of Origin?
Rules of origin determine whether a product is considered to originate in the UK or India for trade purposes. Only goods that meet the agreement’s rules of origin are eligible for the preferential tariff rates available under the UK-India Free Trade Agreement.
How can businesses take advantage of the UK-India FTA?
Businesses should review their supply chains, sourcing arrangements and origin documentation to ensure they are ready to benefit when trading under the agreement. Understanding and complying with the rules of origin can help businesses access reduced or zero tariffs and remain competitive in the Indian market.
If your business exports goods to India, or is exploring new opportunities in the market, now is the time to check whether your products meet the rules of origin requirements and register with HMRC to complete origin declarations.
Register with HMRC
Businesses planning to complete origin declarations under the UK-India FTA must register with HMRC.
If you do not register, your origin declarations will be rejected and your importer will not be able to claim the preferential tariff rates available under the agreement.
Find out more and register with HMRC.
First published 9 July 2026
