With the India-UK trade agreement coming into effect in 10 days, the Finance Ministry has notified the rules that will determine the origin of goods eligible for benefits under the Comprehensive Economic and Trade Agreement (CETA).The trade agreement is scheduled to come into effect on July 15. The notification issued by the Central Board of Indirect Taxes and Customs (CBIC) lays down the rules for determining the origin of goods eligible for tariff benefits under the agreement.To claim duty concessions under India’s trade agreements, exporters must show certificates of origin. The document establishes where a product is made, ensuring that goods from third countries do not unfairly take advantage of the preferential tariff benefits granted under the India-UK trade agreement.The CBIC notification also states that authorized entities in both India and the UK will be allowed to issue these certificates in their respective countries.“These rules may be called 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. They shall come into force on July 15, 2026.”Once implemented, CETA will provide duty-free access to 99% of India’s exports to the UK, covering almost the entire export basket.The agreement is expected to create new opportunities for labour-intensive sectors such as textiles, marine products, leather, footwear, sporting goods, toys and gems and jewellery. Fast-growing industries including engineering goods, auto components and organic chemicals are also expected to benefit.Trade between India and UK to reach $25.12 billion in 2025-26, an increase of 8.62% from $23.13 billion in 2024-25. India’s exports during the year stood at $13.44 billion, while imports stood at $11.68 billion, giving the country a trade surplus of $1.76 billion.Rajat Mohan, Managing Partner, AMRG Global, said the notification on rules of origin is an important step towards implementing the agreement in a transparent and effective manner.“Although the agreement provides significant tariff benefits, these benefits will now be available only for goods that actually meet the prescribed origin criteria. The framework strengthens the integrity of the FTA by preventing abuses through third country routing and ensuring that concessions go only to legitimate manufacturers and exporters,” he said.He also said businesses should review their supply chains, sourcing patterns, value addition and documentation, as adhering to rules of origin will be as important as the tariff benefits offered under the agreement.