CHEMEXCIL
Basic Chemicals, Cosmetics & Dyes Export Promotion Council

(Set-up by Ministry of Commerce and Industry, Govt of India)

Jhansi Castle, 4^th floor, 7-Cooperage Road,   Mumbai - 400 001. India.

Tel:  +91-22- 69821200 to 206

Email : info@chemexcil.in Web : https://chemexcil.in

EPC:ROKOL:CBIC:ROO:UKCETA:204                                                                   13^th July 2026

To 

All The Members of the Council

Dear Member,

We are pleased to inform you that the Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, Government of India, has issued Notification No. 62/2026-Customs (N.T.) dated 03 July 2026, notifying 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. The notified Rules shall come into force with effect from 15 July 2026, coinciding with the implementation of the India–UK Comprehensive Economic and Trade Agreement (CETA).

Key Provisions

The notified Rules provide comprehensive guidelines relating to:

• Origin Criteria for determining whether a product qualifies as an "originating good", including:
  • Wholly Obtained (WO) goods;
  • Goods produced exclusively from originating materials; and
  • Goods manufactured using non-originating materials, subject to fulfilment of the applicable Product Specific Rules (PSRs).
• Product Specific Rules (PSRs) prescribing origin requirements such as:
  • Change in Tariff Classification (CC/CTH/CTSH);
  • Qualifying Value Content (QVC); and
  • Specific manufacturing or processing requirements applicable to individual tariff lines.
• Calculation of Qualifying Value Content (QVC) through the prescribed Build-up and Build-down methodologies.
• Cumulation Provisions, enabling manufacturers to treat eligible originating materials from either India or the United Kingdom as originating while determining the origin status of the final product.
• Tolerance (De Minimis) Provisions, permitting the use of a limited percentage of non-originating materials under specified conditions.
• Non-Qualifying Operations, clarifying that simple activities such as repacking, labelling, dilution, washing, sorting, simple mixing, or simple assembly alone will not confer originating status.
• Proof of Origin, Verification Mechanism, Record Keeping Requirements, Late Claims, Refund Provisions, and Verification Procedures for claiming and maintaining preferential tariff benefits under the Agreement.

The Product Specific Rules of Origin (PSRs) notified under the Agreement are particularly relevant to products under the purview of CHEMEXCIL, including Basic Organic and Inorganic Chemicals, Speciality Chemicals, Agrochemicals, Dyes and Dye Intermediates, Cosmetics, Soaps and Toiletries, Essential Oils, Castor Oil and Lubricants, as specified in the Annexure to the Notification. Members are advised to carefully examine the applicable Product Specific Rules, including the prescribed Change in Tariff Classification (CTH/CTSH) and/or Qualifying Value Content (QVC) requirements, to ensure that their products satisfy the notified origin criteria before claiming preferential tariff treatment under the India–UK Comprehensive Economic and Trade Agreement (CETA).

A copy of CBIC Notification No. 62/2026-Customs (N.T.) dated 03 July 2026 is enclosed herewith.

With Kind Regards,

Vishal S. Ganju

Executive Director

CHEMEXCIL

Encl: CBIC Notification No. 62/2026-Customs (N.T.) dated 03 July 2026