--- title: "India–UK FTA (CETA): Legal Guidance for India–UK Trade" date: 2026-08-25 author: "Sagar Agrawal" url: https://ksandk.com/india-uk-fta/ --- # India–UK FTA (CETA): Legal Guidance for Businesses Trading Between India and the UK The India–UK Comprehensive Economic and Trade Agreement is in force. Tariffs, rules of origin, services access and the cost of moving people between the two countries have all changed. King Stubb & Kasiva advises Indian and British businesses on what that means for their contracts, supply chains and workforce. [Explore the sector analyses](https://ksandk.com/india-uk-fta/#sectors)[Read the framework guide](https://ksandk.com/trade-commerce/india-uk-ceta/) ## Speak to our India–UK trade team Tell us what you trade and we will come back on where the agreement helps you. **In force since July 2026**  ·  **26 published analyses** of the agreement  ·  **9 offices across 7 Indian cities**  ·  Trade, corporate, tax and employment lawyers in one team ## What the agreement actually changes Most coverage of the CETA stops at the headline tariff numbers. The provisions that decide whether your business gains from it sit further down. ### Tariffs Duty reductions run across a wide span of goods lines, most of them phased rather than immediate. What you actually pay at the border depends on qualifying for preference — not on the headline rate in the news coverage. ### Rules of origin The make-or-break test. Goods have to meet origin criteria before any preferential rate applies, and the criteria differ line by line. Sourcing decisions made before the agreement may not survive it. ### Services and mobility Commitments on professional and business services, plus a social security agreement that changes the real cost of posting employees between India and the UK. ### Procurement and investment Access to government contracts on both sides opens up, and the investment climate shifts across regulated sectors — with the compliance obligations that come with it. ## The agreement, sector by sector Our lawyers have published 26 analyses of the CETA since it entered into force, grouped below by the sector each one addresses. ### The framework Start here: what the agreement is, when it bites, and the origin rules that decide whether you get the tariff at all. - [The India–UK CETA is now in force: the new trade architecture](https://ksandk.com/trade-commerce/india-uk-ceta/) - [Are your commercial contracts ready for the FTA?](https://ksandk.com/trade-commerce/indiauk-fta/) - [Rules of origin: why “Made in India” is not the test](https://ksandk.com/trade-commerce/india-uk-fta-rules-of-origin/) - [Products using Chinese components: do they still qualify?](https://ksandk.com/trade-commerce/india-uk-fta-chinese-components-rules-of-origin/) - [Ten FTA provisions every CEO and general counsel should understand](https://ksandk.com/trade-and-customs/india-uk-fta-key-provisions-for-ceos-general-counsel/) ### Manufacturing & industrials Automotive, advanced manufacturing, chemicals and defence — the sectors where tariff lines and supply-chain structuring move together. - [Automotive: will British cars really become cheaper in India?](https://ksandk.com/trade-commerce/india-uk-fta-british-cars/) - [Automotive: beyond tariff cuts, a new era of trade](https://ksandk.com/automobile/india-uk-fta-automobile-industry-legal-guide/) (companion piece) - [Advanced manufacturing: industrial investment and supply-chain integration](https://ksandk.com/international-trade/india-uk-fta-manufacturing-engineering/) - [Chemicals: contract manufacturing agreements under the FTA](https://ksandk.com/healthcare-pharma-life-sciences/india-uk-ceta-contract-manufacturing-chemicals/) - [Defence and aerospace: a new corridor for technology partnerships](https://ksandk.com/defence-and-aerospace/india-uk-fta-defence/) ### Life sciences & healthcare Market access for Indian pharma in Britain, and what the agreement opens for biotech and healthcare innovation. - [Pharma: can the FTA unlock a new era for Indian pharma in Britain?](https://ksandk.com/healthcare-pharma-life-sciences/india-uk-fta-pharmaceutical/) - [Life sciences: pharmaceuticals, biotechnology and healthcare innovation](https://ksandk.com/healthcare-pharma-life-sciences/india-uk-fta-life-sciences-sector/) (companion piece) ### Consumer, retail & agriculture British brands entering India, Indian goods reaching British shelves, and the standards questions in between. - [Consumer: should Indian companies worry about British brands?](https://ksandk.com/corporate/india-uk-fta/) - [Retail, e-commerce and franchising under the FTA](https://ksandk.com/corporate/india-uk-fta-retail-luxury-ecommerce/) - [Textiles and fashion: from Tiruppur to London](https://ksandk.com/litigation/india-uk-fta-textiles/) - [Food and agriculture: from Indian farms to British shelves](https://ksandk.com/regulatory/india-uk-fta-food-agriculture-export-opportunities/) ### Technology, media & education Services commitments and data questions for IT companies, GCCs, content businesses and education providers. - [IT companies and GCCs: ten changes to prepare for](https://ksandk.com/data-protection-and-data-privacy/india-uk-fta-it-companies-gccs-key-changes/) - [Film, OTT and gaming: what the FTA really means](https://ksandk.com/media-and-entertainment/india-uk-fta-media-entertainment-legal-guide/) - [Education: how the FTA could reshape the sector](https://ksandk.com/corporate/india-uk-fta-higher-education-edtech/) ### Capital, deals & financial services Where the agreement changes deal flow: cross-border M&A, financial services corridors, real estate and clean energy investment. - [Financial services: London and GIFT City as a cross-border corridor](https://ksandk.com/banking/india-uk-fta-financial-services/) - [Cross-border M&A: which sectors see the next wave?](https://ksandk.com/corporate/india-uk-fta-cross-border-ma/) - [Real estate: investment opportunities for developers and investors](https://ksandk.com/real-estate/india-uk-fta-real-estate-investment-opportunities/) - [Green economy: the next clean energy investment corridor?](https://ksandk.com/energy/india-uk-fta-green-economy/) ### People, services & public contracts Secondments and social security, cross-border professional practice, and access to government procurement. - [The 60-month rule: secondments and the social security agreement](https://ksandk.com/labour-employment/india-uk-social-security-60-month-rule/) - [Professional services: lawyers, accountants, architects and consultants](https://ksandk.com/international-trade/india-uk-fta-professional-services/) - [Government procurement: billions in public contracts](https://ksandk.com/international-trade/india-uk-fta-government-procurement/) ## How we help Advice on the agreement is only useful when it reaches a decision — whether a product qualifies, whether a clause needs renegotiating, whether an assignment is structured the cheapest lawful way. ### Rules-of-origin opinions A written view on whether a given product qualifies for preferential treatment, what documentation supports the claim, and where the exposure sits if it is challenged. ### Contract review and renegotiation Supply, distribution and manufacturing agreements written before the CETA often allocate duty risk to the wrong party. We identify the clauses that need to move and negotiate the change. ### Secondments and social security Structuring assignments between India and the UK under the 60-month rule, including payroll, contribution and permanent-establishment consequences. ### Market entry and structuring Entity choice, FDI conditions, regulatory licensing and joint-venture terms for businesses setting up on either side of the corridor. ### Government procurement Eligibility assessment, bid documentation and compliance for Indian businesses pursuing UK public contracts and vice versa. ## Why King Stubb & Kasiva Trade questions rarely stay trade questions. An origin problem becomes a customs dispute, a secondment becomes a tax residence question, a distribution renegotiation becomes a competition issue. Our trade, corporate, tax, employment and disputes teams sit in one firm across nine offices in seven Indian cities, so those threads are handled together rather than referred out. Managing Partner Jidesh Kumar has commented publicly on the trade deal and its effect on businesses and workers — [read his analysis](https://ksandk.com/news/india-uk-trade-deal/). For the wider practice, see our [international trade](https://ksandk.com/international-trade/) and [trade & commerce](https://ksandk.com/trade-commerce/) coverage. ## The partners behind this analysis Every piece in the series above was written by a named lawyer at the firm. 20 of them are partners; between them they cover trade and customs, corporate and M&A, tax, employment, IP and disputes. ![Jidesh Kumar, Managing Partner, King Stubb & Kasiva](https://ksandk.com/wp-content/uploads/jidesh-Ksandk-514x720.webp) ### [Jidesh Kumar](https://ksandk.com/people/jidesh-kumar/) Managing Partner Bangalore ![Rajesh Sivaswamy, Senior Partner, King Stubb & Kasiva](https://ksandk.com/wp-content/uploads/Rajesh-Ksandk-620x720.webp) ### [Rajesh Sivaswamy](https://ksandk.com/people/rajesh-sivaswamy/) Senior Partner New Delhi ![Aurelia Menezes, Partner, King Stubb & Kasiva](https://ksandk.com/wp-content/uploads/94efa763-4a04-4d32-98cb-dda909d77eb3-539x720.webp) ### [Aurelia Menezes](https://ksandk.com/people/aurelia-menezes/) Partner Bangalore ![Vidya K, Partner, King Stubb & Kasiva](https://ksandk.com/wp-content/uploads/Vidya-ksk-480x720.webp) ### [Vidya K](https://ksandk.com/people/vidya-k/) Partner Hyderabad ![Abhishek Paliwal, Partner, King Stubb & Kasiva](https://ksandk.com/wp-content/uploads/Abhishek-Paliwal-ksk.--479x720.webp) ### [Abhishek Paliwal](https://ksandk.com/people/abhishek-paliwal/) Partner New Delhi ![Aditya Bhattacharya, Partner, King Stubb & Kasiva](https://ksandk.com/wp-content/uploads/Aditya-Bhattacharya-ksk01-e1779783090251-520x720.webp) ### [Aditya Bhattacharya](https://ksandk.com/people/aditya-bhattacharya/) Partner New Delhi ![Arpit Choudhary, Partner, King Stubb & Kasiva](https://ksandk.com/wp-content/uploads/Arpit-Choudhary-ksk-480x720.webp) ### [Arpit Choudhary](https://ksandk.com/people/arpit-choudhary/) Partner Mumbai ![Asha Kiran Sharma, Partner, King Stubb & Kasiva](https://ksandk.com/wp-content/uploads/Asha-Kiran-Sharma-ksk-627x720.webp) ### [Asha Kiran Sharma](https://ksandk.com/people/asha-kiran-sharma/) Partner Bangalore ![Dhruv Kaushal, Partner, King Stubb & Kasiva](https://ksandk.com/wp-content/uploads/e18ba7fb-7799-4a25-b56b-436d5a95a1bf-585x720.png) ### [Dhruv Kaushal](https://ksandk.com/people/dhruv-kaushal/) Partner New Delhi ![Navod Prasannan, Partner, King Stubb & Kasiva](https://ksandk.com/wp-content/uploads/Navod-Prasannan-ksk-540x720.webp) ### [Navod Prasannan](https://ksandk.com/people/navod-prasannan/) Partner Chennai ![Nivedita Bhardwaj, Partner, King Stubb & Kasiva](https://ksandk.com/wp-content/uploads/Nivedita-Bhardwaj-ksk._-618x720.webp) ### [Nivedita Bhardwaj](https://ksandk.com/people/nivedita-bhardwaj/) Partner Bangalore ![Prithiviraj Senthil Nathan, Partner, King Stubb & Kasiva](https://ksandk.com/wp-content/uploads/Prithiviraj-Senthil-Nathan-ksk-541x720.webp) ### [Prithiviraj Senthil Nathan](https://ksandk.com/people/prithiviraj-senthil-nathan-2/) Partner Chennai ![Rohitaashv Sinha, Partner, King Stubb & Kasiva](https://ksandk.com/wp-content/uploads/Rohitaashv-ksk-480x720.webp) ### [Rohitaashv Sinha](https://ksandk.com/people/rohitaashv-sinha/) Partner New Delhi ![Siddartha Karnani, Partner, King Stubb & Kasiva](https://ksandk.com/wp-content/uploads/Siddartha-Karnani-ksk-480x720.webp) ### [Siddartha Karnani](https://ksandk.com/people/siddartha-karnani-2/) Partner Mumbai ![Sindhuja Kashyap, Partner, King Stubb & Kasiva](https://ksandk.com/wp-content/uploads/Sindhuja-Kashyap-ksk01-480x720.webp) ### [Sindhuja Kashyap](https://ksandk.com/people/sindhuja-kashyap/) Partner New Delhi ![Smita Paliwal, Partner, King Stubb & Kasiva](https://ksandk.com/wp-content/uploads/Smita-Paliwal-ksk-e1779971308392-720x698.webp) ### [Smita Paliwal](https://ksandk.com/people/smita-paliwal/) Partner Bangalore ![Sukrit Kapoor, Partner, King Stubb & Kasiva](https://ksandk.com/wp-content/uploads/Sukrit-ksandk-480x720.webp) ### [Sukrit Kapoor](https://ksandk.com/people/sukrit-kapoor/) Partner New Delhi ![Surbhi Kapoor, Partner, King Stubb & Kasiva](https://ksandk.com/wp-content/uploads/Surbhi-Kapoor-ksk-480x720.webp) ### [Surbhi Kapoor](https://ksandk.com/people/surbhi-kapoor/) Partner New Delhi ![Vipin Upadhyay, Partner, King Stubb & Kasiva](https://ksandk.com/wp-content/uploads/Vipin-Upadhyay-ksk._-529x720.webp) ### [Vipin Upadhyay](https://ksandk.com/people/vipin-upadhyay/) Partner Bangalore ![Gaurav Singh Gaur, Associate Partner, King Stubb & Kasiva](https://ksandk.com/wp-content/uploads/Gaurav-Singh-ksk-484x720.webp) ### [Gaurav Singh Gaur](https://ksandk.com/people/gaurav-singh-gaur/) Associate Partner Bangalore Scroll sideways for all 20 partners, or [meet the full team](https://ksandk.com/people/). ## Frequently asked questions ### When did the India–UK FTA come into force? + The India–UK Comprehensive Economic and Trade Agreement (CETA) entered into force in July 2026. Its obligations apply now, though a substantial share of the tariff reductions are phased in over a period of years rather than applying immediately. ### Is the India–UK FTA the same thing as CETA? + Yes. CETA — the Comprehensive Economic and Trade Agreement — is the formal name of the agreement that is widely reported as the India–UK Free Trade Agreement. The two terms refer to the same instrument. ### Does my product automatically get the lower tariff? + No. Preferential rates apply only to goods that satisfy the agreement’s rules of origin, and those criteria vary by product line. A product manufactured in India can still fail the test if enough of its value or processing originates elsewhere. Claiming preference without meeting the criteria creates customs exposure rather than saving duty. ### What happens if my product uses Chinese components? + It depends on how much value those components carry and what processing happens in India or the UK. Third-country inputs are not automatically disqualifying, but they are the most common reason an origin claim fails. This needs assessing product by product, before you claim. ### How does the agreement change employee secondments? + The accompanying social security agreement lets employees posted between India and the UK remain in their home social security system for up to 60 months, avoiding double contributions. That changes the cost model for assignments materially, and it interacts with tax residence and permanent-establishment risk. ### Do our existing supply contracts need to change? + Often, yes. Contracts negotiated before the CETA typically allocate duty, customs and origin-compliance risk on assumptions that no longer hold. Who bears the cost of a failed origin claim, who holds the documentation, and who benefits from a duty reduction are all worth revisiting. ### Can UK lawyers, accountants and architects now practise in India? + The agreement contains services commitments affecting professional services, but access is neither automatic nor uniform across professions — domestic regulatory rules continue to apply. The position differs by profession and is worth checking before making commitments. ### Which sectors benefit most from the India–UK FTA? + Textiles, pharmaceuticals, automotive components, food and agriculture, and IT and business services are among the most directly affected, though the effect differs sharply within each. Our sector analyses above set out where the opportunity and the compliance burden actually sit. ## Get in touch Send us the specifics and we will route your enquiry to the right team. 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