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Taxation Central Ministry of Finance Customs Tariff Act, 1975

CBIC issues notification regarding the Customs Tariff (Determination of Origin of Goods under Comprehensive Economic and Trade Agreement between India and the United Kingdom of Great Britain and Northern Ireland) Rules, 2026

03-Jul-2026 | No. 62/2026 -Customs (N.T.)

CBIC has issued notification regarding the Customs Tariff (Determination of Origin of Goods under Comprehensive Economic and Trade Agreement between India and the United Kingdom of Great Britain and Northern Ireland) Rules, 2026 with effect from 15th July 2026 Key highlight are as follows :- 1.) Rule 3 provides Origin Criteria: - a) A good qualifies as originating if it is wholly obtained or produced in the territory of one or both Parties, produced exclusively from originating materials, b) Produced using non-originating materials that satisfy the applicable Product Specific Rules of Origin (PSRs) prescribed in Annexure-A. 2.) Rule 6 Qualifying Value Content: - can be calculated using either the Build-Down Method, based on the value of non-originating materials, or the Build-Up Method, based on the value of originating materials. 3.) Rule 8 non-qualifying operations states good shall not acquire originating status solely by undergoing simple or minimal processing operations activities such as preservation during transport or storage, repacking, washing, and other similar operations or any combination of such operations do not confer origin. 4.) Rule 10 Tolerance: - states that goods containing limited non-originating materials could still qualify as originating, even if they did not meet the applicable tariff classification or wholly obtained criteria, provided the value or net weight of such materials remained within the prescribed tolerance limits. 5.) Rule 16 Proof of Origin: - provides that preferential tariff treatment can be claimed only on the basis of a valid proof of origin. a.) For imports into the United Kingdom, proof of origin may consist of an origin declaration, a certificate of origin, or the importer's knowledge that the goods are originating. b.) For imports into India, an origin declaration completed by the exporter or producer is mandatory For more information kindly refer the attached document

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