Merely putting a stamp of ‘Made in India’ or ‘Made in UK’ on any box will not get the benefit of tax exemption.
Re-Labeled Goods Not Eligible For Tariff Benefits: The Comprehensive Economic and Trade Agreement (CETA) signed between India and the United Kingdom (UK) will come into effect from July 15, 2026. The central government has also notified the new rules related to this agreement. These rules will determine which goods will benefit from tariff exemptions under this agreement and under what conditions.
The government has made it clear that simple repackaging, re-labeling, washing, trimming, polishing, or minor assembly will not qualify any product as being of India or the UK. Merely putting a stamp of ‘Made in India’ or ‘Made in UK’ on any box will not get the benefit of tax exemption. For tariff exemption, the goods must also be completely genuine and made in the territory of these two countries.
Any product will now be considered to be made in India or the UK only if it is wholly manufactured in either of these countries, wholly made from materials there, or made using outside inputs, meeting the product-specific conditions of origin set out under the Agreement.
According to the notification, “These rules shall be called 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’.
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