The India UK Customs Notification 29/2026 provides preferential customs duty benefits on eligible products imported from the United Kingdom into India. Importers may claim reduced customs duty rates when the imported products are covered under the notification and comply with the prescribed Rules of Origin.
The duty concession is not automatically available for every product imported from the UK. Importers must check the applicable HS Code, preferential duty rate, origin criteria and documentation requirements before claiming the benefit.
Example 1: Importing a Machine from the UK
Suppose an Indian company imports a CNC Machine worth ₹10,00,000 from the UK.
Before the Notification
- Basic Customs Duty (BCD): 10%
- Duty Payable: ₹1,00,000
After Notification 29/2026
- Preferential BCD under the India–UK Agreement: 5% (if applicable for that HS Code)
- Duty Payable: ₹50,000
Savings: ₹50,000 on customs duty.
Example 2: Importing Chocolate from the UK
An Indian importer purchases premium chocolates from the UK.
- If the product is covered under the notification and satisfies the Rules of Origin, the importer can claim the reduced customs duty.
- This lowers the landed cost, allowing the importer to:
- Offer lower prices to customers, or
- Increase profit margins.
Example 3: Tariff Rate Quota (TRQ)
Suppose a product has a TRQ of 1,000 tonnes.
- First 1,000 tonnes: Imported at a lower customs duty.
- After 1,000 tonnes: The normal customs duty applies.
This encourages imports up to the specified quota while protecting domestic industries.
· Who Can Benefit?
- Importers
- Manufacturers
- Retailers
- Distributors
- Trading Companies
· Important Note
Reduced duty is available only if:
- The product is listed under the notification.
- It is manufactured/originates in the UK as per the Rules of Origin.
- The importer submits the required customs documents.