How to Import from India to the UK in 2026: CETA Duties, VAT & Documents

Step-by-step: how to import from India to the UK

1. Get a GB EORI numberEvery UK business that imports needs an Economic Operator Registration and Identification (EORI) number starting with GB. It is free and you apply on GOV.UK.
2. Find the commodity codeClassify your product in the UK Integrated Online Tariff. The 10-digit code decides the duty rate, the CETA preference available and any licences or checks.
3. Check the duty and any controlsLook up the third-country rate and the preferential rate for India, and whether your product needs a licence, health certificate or pre-notification.
4. Choose a compliant Indian supplierConfirm the supplier's IEC and GST registration, and agree specifications, Incoterms, payment terms and who prepares the origin declaration.
5. Agree the proof of originTo claim CETA rates, the exporter provides an origin declaration on the commercial invoice or a certificate of origin. Check the wording before the goods ship.
6. Appoint a customs agent or freight forwarderMost UK importers use an agent to file the CDS import declaration, claim the preference and arrange delivery from the port or airport.
7. Pay or defer duty and import VATPay through a duty deferment account or at clearance, and account for import VAT on your VAT return if you use postponed VAT accounting.
8. Keep your recordsKeep the declaration, invoice, origin proof and transport documents. HMRC can check origin claims after import.

Customs duty under the India-UK CETA

The UK-India Comprehensive Economic and Trade Agreement (CETA) was signed on 24 July 2025 and came into force on 15 July 2026. Around 99% of Indian tariff lines can now enter the UK duty-free, covering major categories such as textiles and apparel, leather and footwear, gems and jewellery, marine products, processed food, engineering goods and chemicals. A small number of sensitive products keep longer phase-in periods or exclusions, so always check your exact commodity code.

The preferential rate is not automatic. You only get it when:

• the goods meet the CETA rules of origin: wholly obtained in India, made entirely from originating materials, or sufficiently processed in India under the product-specific rule;
• you hold valid proof of origin; and
• your customs declaration on CDS uses the correct preference code and country of origin and references the proof of origin.

Proof of origin	Who provides it	When it is used
Origin declaration	The Indian exporter or producer, self-certified on the invoice or another commercial document	The usual route for most shipments
Certificate of origin	Issued in India on the exporter's application	When the exporter prefers or the buyer asks for a certificate
Importer's knowledge	You, the UK importer, based on your own information about how the goods were made	Limited cases where you hold the evidence yourself

Import VAT and postponed VAT accounting

CETA removes or reduces customs duty, not VAT. Import VAT is charged on the customs value plus duty and transport costs to the UK, usually at the standard rate of 20%, with reduced or zero rates for some goods. If you are VAT-registered, postponed VAT accounting lets you declare and reclaim import VAT on the same VAT return instead of paying it at the border, which protects your cash flow.

Documents you need to import from India

Document	Provided by	Why it matters
Commercial invoice	Indian exporter	Basis for customs value; can carry the CETA origin declaration
Packing list	Indian exporter	Quantities, weights and packages for clearance and checks
Bill of lading or air waybill	Shipping line, airline or forwarder	Proof of shipment and title to the goods
Origin declaration or certificate of origin	Exporter, or issued in India	Needed to claim CETA duty rates
Shipping bill and IEC details	Exporter's customs records in India	Confirms a legitimate, registered Indian exporter
Product certificates	Exporter or testing lab	Phytosanitary or health certificates, test reports, conformity documents where required
Import declaration (CDS)	You or your customs agent	Clears the goods and claims the preference

Rules for specific products

Product	What to check before importing
Food, spices, rice, tea, seafood	UK food safety and labelling rules, maximum residue levels, and import controls for plant and animal products, including health or phytosanitary certificates and pre-notification where required
Textiles and apparel	Fibre content labelling, care labels, product safety, and the product-specific origin rule, which often depends on where fabric is made
Leather goods and footwear	Material and composition labelling, restricted chemicals, and origin rules for components
Cosmetics and personal care	A UK Responsible Person and product notification before the goods are sold
Toys, electricals and machinery	UKCA or accepted CE marking, technical files and safety testing
Gems and jewellery	Hallmarking rules for precious metals sold in the UK

What UK businesses import from India most

Garments, home textiles, spices, rice, tea, leather goods, engineering goods, generic medicines and handicrafts are among the main goods the UK buys from India. Each product guide below covers the grades, packing and paperwork an Indian supplier works with, so you know what to ask for in a quote:

• Clothing and textiles: T-shirts, ladies dresses and kurtis, towels and bed linen
• Food: spices, basmati rice, tea, cashew, ghee
• Other goods: leather handbags, wooden handicrafts, engineering goods, generic medicines

To compare suppliers, see how UK buyers find verified suppliers in India, or post your requirement free and the BuyGenix team will connect you with up to 5 checked Indian suppliers.

Shipping, Incoterms and payment

• Sea freight from ports such as Nhava Sheva (Mumbai), Mundra and Chennai to Felixstowe, Southampton or London Gateway usually takes several weeks door to door. Air freight takes a few days and suits samples and high-value goods.
• Incoterms: FOB and CIF are common for sea freight; agree who pays freight, insurance and UK clearance before you confirm the order.
• Payment: new buyer-supplier relationships often start with a letter of credit or part-advance payment, moving to open account once trust is built.
• Samples and inspection: approve pre-production samples and use a pre-shipment inspection for first orders.

Mistakes that cost UK importers money

• Using a commodity code based on the product category instead of the exact product, so the duty or preference claimed is wrong
• Shipping without a valid origin declaration and paying full duty that CETA would have removed
• Assuming CETA also removes import VAT
• Not checking product rules such as labelling, UKCA marking or a UK Responsible Person before the goods arrive
• Working with suppliers who cannot show an IEC and GST registration, or whose documents do not match the quotation
• Not keeping origin and import records for HMRC checks

For Indian exporters: how to export from India to the UK

If you are on the Indian side of this trade, the same rules apply in reverse. Your UK buyer needs a GB EORI number and the right commodity code, and you make the shipment eligible for CETA rates.

• Registrations in India: an IEC from DGFT, GST registration, and an RCMC from the relevant export promotion council where your product needs one.
• Origin: check the CETA product-specific rule for your item and prepare the origin declaration on your commercial invoice, or apply for a certificate of origin.
• Product rules: meet UK labelling, safety and marking requirements, such as UKCA marking or a UK Responsible Person for cosmetics, before the goods ship.
• Finding importers: see UK importers and buyer requirements from India, and read the India-UK CETA guide for exporters.

Frequently asked questions

How BuyGenix Solutions helps UK buyers

BuyGenix works on the Indian side of your import. We match your requirement with verified Indian exporters, check their IEC and GST registration, and make sure the commercial invoice, packing list and CETA origin declaration are prepared correctly, so your shipment clears at the preferential rate. Tell us the product and quantity you need, and our team will connect you with suitable suppliers.