Key takeaways
- The UK–India Comprehensive Economic and Trade Agreement entered into force on 15 July 2026. Many tariffs fell to zero at once; others are phased out over several years.
- To claim the CETA rate you need an origin declaration, a certificate of origin from an Indian issuing authority, or enough evidence for “importer's knowledge”.
- If the maker is outside the UK, the UK importer is usually the “producer” under GPSR 2005 and must put its name, address and a product reference on the goods or packaging.
- Upholstered furniture for homes must meet the 1988 fire safety regulations. A reform consultation closed on 23 June 2026 and no outcome had been published by 14 October 2026.
- Wooden furniture placed on the GB market needs UK Timber Regulations due diligence: species, country of harvest, supplier and legality evidence.
Customs basics: EORI, commodity code and duty
| Item | What you need |
|---|---|
| EORI number | An EORI number starting with GB to import into England, Scotland or Wales. To make declarations in Northern Ireland you need one starting with XI, which requires a GB number first. |
| Commodity code | The 10-digit code from the UK Trade Tariff. It sets the duty rate under the UK Global Tariff and any preference under the UK–India agreement. |
| Import VAT | Charged on imports in addition to any customs duty. Ask your customs agent how it will be accounted for. |
| Customs declaration | Usually lodged by a customs broker or freight agent on your behalf. You remain responsible for the data. |
Check duty for your exact code on the UK Trade Tariff at the time of import. Rates differ between, for example, wooden furniture, metal furniture, rugs and cotton bed linen.
The UK–India trade agreement (CETA)
The UK–India Comprehensive Economic and Trade Agreement (CETA) entered into force on 15 July 2026. UK government guidance says tariffs on many products were removed on entry into force, while others are phased out over several years in equal steps. Look up the preferential rate for your commodity code in the UK Trade Tariff.
The lower rate is not automatic. The goods must meet the agreement's rules of origin, and the UK importer claims preference on one of three bases:
- a self-certified origin declaration from the Indian exporter;
- a certificate of origin issued by an authority in India; or
- “importer's knowledge”, where you hold enough evidence, including documents, to show the goods originate. You then carry the burden of proof.
Incorrect claims can lead to delays, penalties and duty becoming payable later. Keep the origin evidence with your import records.
Product safety: GPSR, fire safety, UKCA and CE
| Rule | Applies to | What it requires |
|---|---|---|
| General Product Safety Regulations 2005 (GB) | All consumer products without a more specific rule | Only safe products may be placed on the market. The producer marks its name and address and a product reference or batch on the product or packaging, monitors risks and notifies the authorities of unsafe products. |
| EU GPSR 2023/988 (Northern Ireland) | Consumer products sold in Northern Ireland | Replaced GPSR 2005 there from 13 December 2024 under the Windsor Framework. |
| Furniture and Furnishings (Fire) (Safety) Regulations 1988 | Upholstered furniture, cushions, mattresses and similar for private use in a dwelling | Filling and cover resistance tests, a permanent label and a display label at point of sale. |
| UKCA or CE marking | Products under specific regulations, such as lamps under the electrical equipment rules | The UK continues to recognise CE marking alongside or instead of UKCA for the GB market under the 2024 amendment regulations. |
Under GPSR 2005, when the manufacturer is not established in the UK, the producer is its UK representative or, if there is none, the UK business that places the goods on the market. For most buyers importing from an Indian factory, that is you.
Fire safety reform. The government consulted on reforming the 1988 regulations, including a smoulder-based approach, from 31 March to 23 June 2026. As of 14 October 2026 the government was still analysing feedback, and no response or new law had been published. Until new rules are made, the 1988 regulations apply.
Labelling, timber and wood packaging
- Textile labelling. Textile products, and furniture coverings with at least 80% textile content by weight, need a fibre composition label under the Textile Products (Labelling and Fibre Composition) Regulations 2012 and the retained Regulation 1007/2011. See textile labelling.
- Traceability marks. Producer name, address and product or batch reference under GPSR 2005, plus the fire safety labels on upholstered goods.
- UK Timber Regulations (UKTR). Operators placing timber or timber products, including furniture, on the GB market for the first time must not place illegally harvested timber there. Due diligence means gathering the species, quantity, supplier, country of harvest and evidence of legal compliance, assessing the risk and reducing it to negligible. The Office for Product Safety and Standards (OPSS) enforces. See timber legality in India.
- Wood packaging. Solid wood pallets, crates and dunnage must be debarked, treated (for example heat treated to 56°C for 30 minutes through the core) and carry the ISPM 15 mark. Non-compliant packaging can be rejected or destroyed. Plywood and other processed wood are exempt.
Documents to collect from your supplier
- Commercial invoice and packing list with commodity codes, materials and origin per line.
- Origin declaration or certificate of origin under the UK–India CETA, if you will claim preference.
- Timber information for UKTR: species (scientific name), country and region of harvest, supplier chain and legality evidence such as permits, transit passes or certification.
- Fire safety test reports for upholstery fillings and covers, and the label artwork.
- Fibre composition for textile items; declarations of conformity for any CE or UKCA marked product.
- ISPM 15 treatment details for pallets and crates, and the bill of lading.
Where inspection fits
UK rules put the burden on the importer, so evidence gathered at the factory matters. A pre-shipment inspection can check fire safety labels on upholstery, producer and batch marks, fibre labels, the wood species against your UKTR file and ISPM 15 marks on pallets. A factory audit shows whether a supplier can keep timber purchase records and lot traceability.
Clear To Load is based in Jodhpur, with inspectors in Jaipur, Saharanpur, Moradabad, Delhi NCR and Kolkata. Reports reach you within 24 hours with a verdict of Cleared to load, Hold or Not cleared. Fire tests and fibre tests go to an ISO/IEC 17025-accredited lab through lab testing coordination. Book an inspection.
Sources
- GOV.UK: Get an EORI number
- GOV.UK: UK Trade Tariff
- Business.gov.uk: Tariffs and customs for imports from and exports to India
- GOV.UK: General Product Safety Regulations 2005 (Great Britain)
- GOV.UK: General product safety in Northern Ireland
- legislation.gov.uk: Furniture and Furnishings (Fire) (Safety) Regulations 1988
- GOV.UK: Fire safety of domestic upholstered furniture consultation
- GOV.UK: Using the UKCA marking
- GOV.UK: Regulations: timber and FLEGT licences
- GOV.UK: Wood packaging material for import and export
- legislation.gov.uk: Textile Products (Labelling and Fibre Composition) Regulations 2012