This chapter ensures that customs procedures in both countries are non-discriminatory, transparent, and consistent. It reinforces the UK and India’s cooperation to promote trade facilitation while maintaining effective customs control.

The UK and India will release goods as rapidly as possible after arrival at customs, endeavoring to do so within 48 hours if all requirements have been met and where no physical examination is necessary.

To reduce the administrative burden for traders, the UK and India will further simplify certain customs procedures for eligible traders. This includes allowing deferred payment of customs duties until the release of imported goods, and offering traders the ability to pay customs.

To give traders clarity about customs processes, the UK and India have agreed that customs-related laws, regulations and procedures should be available online in English, to the extent possible and practicable. This includes details of enquiry points, operating hours for customs offices, provisions to disclose or correct an error in a customs transaction and any requirements for customs brokers.