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The Update covers recently notified Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic and Trade Agreement between the Republic of India and the United Kingdom of Great Britain and Northern Ireland) Rules, 2026.
Discussing elaborately the key features of the Rules of Origin, the Update talks about origin criteria, qualifying value content, proof of origin, retrospective issuance of proof of origin, late claims for preferential treatment, exemptions from proof of origin, temporary suspension, verification of origin covering the tolerance rule, etc., and the provision relating to third-party invoicing.
Among other relevant comments by the LKS Customs Team, the Update notes that the Rules appear to incorporate lessons from India’s recent experience in administering preferential trade agreements and address several issues that have arisen in origin-related disputes and verification proceedings. According to the Team, Businesses should ensure that origin-related documentation and supporting records are readily available, as verification proceedings may result in temporary denial of preferential duty benefits until the origin claim is validated.
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