Customs · 24 Sep 2026
India–UK CETA: importers need not file Form-I with the Bill of Entry to claim preferential duty, CBIC clarifies
Circular 43/2026-Customs says a valid Origin Declaration by the UK exporter is the proof of origin, Form-I under CAROTAR is not a precondition, and an earlier denial cannot be applied to later imports without hearing the importer.
Clarified