Alerts & Updates 14th Jul 2026
With the India-UK Comprehensive Economic and Trade Agreement set to enter into force on July 15, 2026, the Central Board of Indirect Taxes and Customs has issued Circular No. 33/2026-Customs operationalizing the authentication framework for origin declarations under the Agreement. The Circular prescribes the procedure for submission and authentication of origin declarations, generation and use of the Unique Reference Number, and the treatment of warehoused goods and transitional scenarios.
Our latest ELP Update analyses the Circular, examines its interplay with the India-UK CETA Rules of Origin and CAROTAR, and highlights the key compliance considerations for businesses seeking preferential tariff treatment on imports from the UK.
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