A free trade agreement only lowers duty if the goods meet its rules of origin and the importer holds the right proof. For goods made in India, two agreements now matter most to the Gulf and the UK: the India-UAE CEPA, in force since May 2022, and the UK-India agreement, in force since 15 July 2026. Saudi Arabia has no agreement with India in force that we could confirm, and the EU-India agreement has been concluded but not signed.
Which agreements are in force
The India-UAE CEPA came into force on 1 May 2022 and gives Indian goods preferential access on over 97% of UAE tariff lines, covering 99% of Indian exports by value. The UK-India agreement was signed on 24 July 2025 and entered into force on 15 July 2026; the UK eliminates tariffs on 99% of Indian goods, with sensitive lines such as sugar, rice, pork, chicken and eggs excluded.
The EU and India concluded negotiations on 27 January 2026, but the agreement still needs signature and ratification, so it does not yet change duty on trade between the EU and India. Within the Gulf, the GCC customs union has allowed free movement of GCC-origin goods since 2003, but goods of non-GCC origin pay the common external tariff at the first point of entry.123456
Origin rules and proof
Rules of origin decide whether goods count as made in a partner country. Under the UK-India agreement a product must be wholly obtained or significantly transformed in the UK or India; product-specific rules sit in the annexes. Proof differs by agreement and direction. Indian exporters obtain preferential certificates of origin for all of India's agreements through the DGFT's common digital platform. For UK goods entering India, the proof is an origin declaration by the exporter or producer, valid for twelve months.
On the UK side, HMRC requires origin declarations to be presented within 2 years of import, and an importer that cannot produce valid proof pays the UK Global Tariff rate. Origin should be assessed per product, using the bill of materials and supplier declarations, before prices are quoted on a duty-free basis.7891011
Regional blocs: RCEP and AfCFTA
RCEP entered into force on 1 January 2022 for ten of its parties, including Singapore, China and Japan; India is not a party. Trading under the African Continental Free Trade Area began on 1 January 2021, but the African Union has stressed finalising outstanding rules of origin, so each corridor must be checked before relying on it.1213
| Destination | Agreement | Status | Coverage stated | Origin evidence |
|---|---|---|---|---|
| United Arab Emirates | India-UAE CEPA | In force since 1 May 2022 | Over 97% of UAE tariff lines; 99% of export value | Preferential certificate of origin through DGFT platform |
| United Kingdom | UK-India CETA | In force since 15 July 2026 | UK tariffs eliminated on 99% of Indian goods | Per agreement; UK requires origin declarations within 2 years of import |
| Saudi Arabia | None confirmed | GCC common external tariff applies | Not applicable | Non-preferential certificate of origin still required |
| EU (France, Germany) | EU-India FTA | Concluded 27 January 2026; not signed | Over 96% of EU goods exports (EU side) | Not yet applicable |
Decisions to make
- Do our products meet the origin rule of each agreement we want to use?7Without origin there is no preference; the UK-India test requires goods to be wholly obtained or significantly transformed.
- Who will issue or hold the proof of origin, and for how long is it valid?109The UK requires origin declarations within 2 years of import; India treats UK origin declarations as valid for twelve months.
- Is the destination covered by an agreement in force today?513The EU-India agreement is concluded but not in force, and no India-Saudi agreement was confirmed.
- Should we seek a binding origin ruling for key products?14An HMRC Advance Origin Ruling is binding for three years and protects against later disputes.
Documents usually needed
- Bill of materials with the origin and commodity code of each input
- Supplier declarations of origin for inputs
- Preferential certificate of origin or origin declaration for each shipment
- Production records showing where processing took place
- Copies of the agreement's product-specific rules used for each product
Common mistakes
- Quoting duty-free prices before checking the product-specific origin rule
- Assuming goods shipped from India are of Indian origin when key components are imported
- Using a non-preferential certificate of origin to claim a preference
- Treating the EU-India agreement as available before it enters into force
- Failing to keep supplier declarations that customs may ask for during verification
Questions businesses ask
Can Indian goods enter the UK duty-free now?
For many goods, yes: the UK-India agreement entered into force on 15 July 2026 and the UK eliminates tariffs on 99% of Indian goods. The goods must meet the origin rules and the importer must hold valid proof.347
Does the GCC customs union mean Indian goods cleared in Dubai move freely to Saudi Arabia?
The customs union gives free movement to goods of GCC origin. Goods of Indian origin pay the common external tariff at the first GCC point of entry, and the India-UAE CEPA preference applies only to imports into the UAE.61
Is India part of RCEP?
No. RCEP entered into force in 2022 for ASEAN states and partners including China, Japan and Korea; India is not a party.12
What this guide does not yet confirm
These points need checking with a qualified local professional before you rely on them.
- The India-UAE CEPA rules of origin chapter (value-addition threshold and certificate validity) could not yet be checked.
- The proof of origin required for Indian goods entering the UK under the CETA was not confirmed on an official page; the India-side rule is from a law-firm summary of a CBIC circular.
- No official source confirmed the status of GCC-India free trade negotiations.
- EU free trade agreements with Singapore and the UK and their origin rules were not researched.
- AfCFTA ratification figures are from 2023.
Sources and review status
Each statement is numbered to the source it was checked against. We use official sources where we can, and each statement says whether it was checked against an official or a secondary source. Sources last checked on 19 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.
The India-UAE Comprehensive Economic Partnership Agreement came into force on 1 May 2022. Bilateral agreement between India and the UAE, signed in February 2022.
Under the India-UAE CEPA, India receives preferential access to the UAE on over 97% of tariff lines, which account for 99% of Indian exports to the UAE by value. Preferential access may mean elimination or reduction of the duty, and some lines are phased. The agreement covers 11,908 Indian and 7,581 UAE tariff lines. The rate for a specific product must be checked in the UAE schedule.
The United Kingdom-India free trade agreement, covering goods and services, was signed on 24 July 2025 and entered into force on 15 July 2026. Bilateral agreement.
Reused from market guide claim in-trade-g08.
Under the UK-India trade agreement, the UK eliminates tariffs on 99% of Indian goods, with sensitive sectors such as sugar, milled rice, pork, chicken and eggs excluded from liberalisation. UK imports of goods originating in India. Staging for individual lines is not set out in the summary; the rate for a commodity code must be checked in the UK tariff.
Negotiations on an EU-India free trade agreement concluded on 27 January 2026, and the Commission has proposed that the Council authorise its signature and conclusion; it is not yet in force. Status per the Commission page updated 11 September 2026. The Commission states the agreement eliminates or reduces tariffs on over 96% of EU goods exports to India.
The GCC implemented a customs union on 1 January 2003 that provides for free movement of local goods among member states. Goods of GCC origin moving between GCC member states.
Secondary (foreign government) source; the GCC Secretariat site did not expose its customs union pages to automated access. Reused from market guide claim sa-trade-g05.
To qualify as originating under the UK-India agreement, a product must be wholly obtained or significantly transformed through processing in the UK or India. Product-specific rules, tolerances and cumulation are in the rules of origin chapter and annexes, which could not yet be checked.
The DGFT's common digital platform gives single-point access to certificates of origin for all free trade and preferential trade agreements, for all issuing agencies and products. Preferential certificates of origin. Non-preferential certificates are filed through the eCoO 2.0 portal. Central system.
Reused from market guide claim in-trade-g05.
For imports into India under the India-UK CETA, the proof of origin is an origin declaration completed by the exporter or producer, valid for twelve months from completion. Indian customs authenticates the declaration against data shared by UK customs and issues a unique reference number, which the importer quotes in the bill of entry. Direction covered: UK to India.
Law-firm summary of a CBIC circular; the circular itself could not yet be checked. The proof required for Indian goods entering the UK was not confirmed.
Origin declarations used to claim a UK preferential rate of duty must be presented to HMRC within 2 years of the date the goods were imported. Proof types include origin declarations (also called invoice declarations or statements on origin), EUR1 or EUR-MED movement certificates and importer's knowledge where the agreement allows. Validity otherwise depends on the agreement and type of proof.
The UK Global Tariff applies to goods imported into the UK unless an exception applies, such as a preferential trade agreement. Countries without a UK trade agreement (for example China, Thailand and Brazil) trade on WTO most-favoured-nation terms. Rates are looked up in the UK Trade Tariff.
Reused from market guide claim gb-trade-001.
The Regional Comprehensive Economic Partnership entered into force on 1 January 2022 for Australia, Brunei Darussalam, Cambodia, China, Japan, Lao PDR, New Zealand, Singapore, Thailand and Viet Nam, and for the Republic of Korea on 1 February 2022. For the remaining signatories it enters into force 60 days after deposit of their instrument of ratification. Signed on 15 November 2020.
Singapore's trade ministry page (meti.gov.sg) lists the 15 participants as the ten ASEAN states plus Australia, China, Japan, the Republic of Korea and New Zealand; India is not among them.
Trading under the African Continental Free Trade Area Agreement began on 1 January 2021. The African Union page states that 46 countries had ratified and deposited instruments as of March 2023; the current count and the status of outstanding rules of origin were not confirmed.
An HMRC Advance Origin Ruling on the origin of goods imported into or exported from Great Britain is legally binding in the UK and valid for 3 years from the date of issue. Applicants need an EORI number starting GB. Protection applies while production arrangements relevant to the origin rules remain unchanged. Northern Ireland movements use a Binding Origin Information decision instead.
Questions on this topic
12 statements on free trade agreements and rules of origin
