India-UK trade deal: CBIC eases paperwork for UK imports seeking preferential tariffs

The central board of indirect taxes and customs (CBIC) customs authority has eased documentation requirements for importers seeking preferential tariffs under the India-UK trade agreement, saying a valid origin declaration from a UK exporter or producer will generally be sufficient proof of origin and that Form-I need not be filed routinely with import declarations.

Form-I is an information document that can be used by Indian Customs to verify whether imported goods meet the agreement’s rules of origin. It may contain details on production, materials and the origin criteria used to qualify for preferential tariffs.

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Earlier, Form-I under the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020, or CAROTAR, was required to be submitted with every bill of entry when an importer claimed preferential treatment under the India-UK Comprehensive Economic and Trade Agreement (CETA).