UK producers and exporters planning to use the UK-India Free Trade Agreement have a fresh admin task to put on the list: HMRC has updated its registration guidance for businesses that want to complete origin declarations for goods sent to India.
The change is not a reason for every small firm to rush into paperwork. But for SMEs that already sell goods into India, or are considering India as a growth market, it is a useful reminder that preferential tariffs do not usually happen automatically. The business needs to understand whether its goods qualify, whether using the agreement is commercially worthwhile, and whether its export paperwork can stand up to checks.
What has changed?
HMRC’s guidance explains that UK producers or exporters need to register if they export goods originating in the UK to India and plan to complete origin declarations under the UK-India Free Trade Agreement. The guidance was updated on 24 April 2026 to add a link explaining how UK exporting businesses can qualify for preferential tariffs under the agreement.
The practical point is straightforward: the agreement allows a business to self-certify origin instead of obtaining an origin certificate from a competent authority each time it sends a consignment to India. That can reduce friction, but it also places responsibility on the exporter to get the declaration right.
Businesses can still export to India without using origin declarations. HMRC says that may apply where goods do not qualify for preferential tariffs, or where the exporter chooses not to use the agreement. In those cases, goods may face non-preferential tariff rates.
What SMEs will need before registering
HMRC says businesses registering for the service will need the Economic Operators Registration and Identification number it has on record for the business, the business or trading name, and a primary email address. Up to 10 additional email addresses can also be added and used to send origin declarations to India’s customs authority.
That email detail matters. HMRC warns that an email address can only be registered with one EORI number for these UK-India origin declarations. If the same address is registered across multiple EORI numbers, India’s customs authority may be unable to authenticate the consignment and may reject related origin declarations. For the importer in India, that could mean the preferential tariff cannot be claimed.
For small firms, this is the kind of apparently small admin point that can become a shipment problem later. It is worth agreeing internally which EORI number, trading name and email addresses will be used before the first declaration is sent.
Why this matters for small exporters
For SMEs, trade paperwork can be a barrier to using new market opportunities. Preferential tariff treatment may help pricing and competitiveness, but only if the goods qualify and the documentation is consistent. A missed registration step, an incorrect email address or a weak origin record could leave the overseas customer facing avoidable costs or delays.
The update is also a good prompt to review wider import and export cost assumptions. Earlier today we covered why a government duty suspension review gives UK importers a useful reminder to check tariff costs now. The same discipline applies here: tariff treatment, rules of origin and customs admin are not back-office details when they affect margins, delivery promises and customer relationships.
What to check now
SMEs exporting to India should first confirm whether their goods are UK-originating under the relevant rules of origin, rather than assuming that UK assembly, branding or dispatch is enough. They should then decide whether using the UK-India agreement is worthwhile for the particular products and consignments involved.
If the business plans to use origin declarations, it should check that its EORI details are correct, decide which email addresses will be authorised, and make sure the people sending declarations understand the template and record-keeping expectations. HMRC says that with every consignment, the exporter must complete the Annex 3B origin declaration template and send it both to India’s customs authority and to the importer in India.
From July 2026, HMRC says the service will also allow businesses to change their registration details or cancel a registration. Until then, it is better to register carefully than to treat the process as a quick formality.
For many small firms, the immediate action is not to register blindly. It is to identify whether India is in the export plan, whether preferential tariffs could materially help, and whether the business has the compliance basics in place before promising tariff benefits to a customer or distributor.
