The Central Board of Indirect Taxes and Customs (CBIC) has clarified that an importer claiming preferential customs duty under the India–UK Comprehensive Economic and Trade Agreement (CETA) need not submit Form-I along with the Bill of Entry. A valid Origin Declaration completed by the UK exporter or producer in the prescribed manner is the proof of origin under the agreement, and the claim must be processed without making Form-I a precondition.
In Circular No. 13/2026-Customs, dated September 24, 2026, the Board addressed concerns raised by the trade about the application of Section 28DA of the Customs Act, 1962 and the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR). It also clarified when customs officers may apply an earlier decision denying a tariff benefit to later imports of allegedly identical goods.
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Trade Agreement’s Rules of Origin Take Precedence in a Conflict
CBIC explained that each trade agreement has its own framework for determining and verifying the origin of goods. Section 28DA and CAROTAR provide the domestic framework for implementing those rules and must be applied in a way that preserves the agreement’s intent.
The circular points to Rule 8(3) of CAROTAR: if CAROTAR conflicts with the Rules of Origin under a trade agreement, the agreement’s Rules of Origin prevail.
Form-I Cannot Be a Routine Condition for an India–UK CETA Claim
For preferential claims under the India–UK CETA, an Origin Declaration completed by the UK exporter or producer in the prescribed manner constitutes proof of origin. CBIC has directed that a claim backed by a valid declaration be processed without requiring Form-I.
The Board further reiterated that Form-I is not required to be submitted with the Bill of Entry under CAROTAR. Customs authorities therefore cannot treat its submission as a precondition for allowing preferential tariff treatment.
That does not prevent an origin-related inquiry in a specific case. If the National Risk Management System interdicts a Bill of Entry for origin-related checks and the proper officer has reason to believe that the origin criteria have not been met, the officer may seek the relevant information specified in Form-I from the importer under Section 28DA read with Rule 5 of CAROTAR. The circular confines this request to cases meeting those conditions.
Importers Need Not Obtain Exporters’ Confidential Information
CBIC also clarified the importer’s responsibility where origin-related information is held by a UK exporter or producer. Under the India–UK CETA, an importer is not required to obtain confidential information from that exporter or producer. Failure to furnish such information cannot, by itself, justify denial of preferential tariff treatment.
The importer must furnish the information that the exporter or producer has made available. If that information is insufficient to determine origin, the authorities may undertake verification through the exporting Party’s Verification Authority in accordance with the trade agreement.
Earlier Denial Cannot Automatically Decide Later Claims
The circular separately addresses subsequent imports under Section 28DA(11). That provision permits an earlier determination denying preferential tariff treatment to be applied to later imports of identical goods from the same producer or exporter, unless sufficient information establishes that the later goods satisfy the country-of-origin criteria.
CBIC has cautioned that goods cannot be treated as identical merely because they share a description, tariff classification, exporter, producer or technical characteristics. Before applying an earlier adverse determination, the importer must be given an opportunity to provide additional information about the subsequent consignments.
If that information establishes that the later goods meet the origin criteria, the earlier denial must not be applied. Where a later consignment differs from the goods covered by the earlier determination in a material fact relevant to origin, customs authorities must examine the new claim independently and, where necessary, verify it under Section 28DA and the applicable trade agreement’s Rules of Origin.
What the Clarification Means for Importers
The circular draws a distinction between a routine demand for Form-I and a targeted request for origin information in a case flagged for checks. It also requires officers to consider the facts of each later consignment before relying on a previous denial of preferential duty.
CBIC has asked field formations to bring the circular to the attention of officers and the trade and ensure its uniform implementation.
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