The work clients ask for once they trust us with the routine. Where duty is being overpaid, where an agreement changes the arithmetic, and where a compliance obligation has been quietly accruing in the background.
Duty optimisation review
We take the last twelve months of your entries and read them line by line. What we are looking for is straightforward and more common than importers expect.
- Lines classified under a heading that has been carried forward for years without anyone testing it.
- Exemption notifications that apply and were never claimed.
- FTA preference available on goods that came in at full rate because nobody asked the supplier for a certificate of origin.
- Valuation treatment of freight, insurance or royalties that has been applied more conservatively than required.
- Export consignments filed under the wrong scheme code, costing drawback or RoDTEP.
Sometimes the review finds nothing, which is itself useful — it tells you the position is defensible. Where it finds something, the recovery is often worth more than a year of clearance fees.
FTA and rules of origin
A trade agreement reduces duty only if the goods actually originate in the partner country under that agreement's rules, and only if you hold the right proof. Both halves catch people out.
Origin is a technical test, not a question of where the goods were shipped from. Depending on the agreement and the product, it may turn on a change of tariff heading, a value-added percentage, or a specific processing rule. Goods assembled in a partner country from components made elsewhere frequently fail.
We check the origin position before the consignment moves, so you are not claiming a preference you cannot support if it is examined later.
The India–UK agreement
The India–UK Comprehensive Economic and Trade Agreement entered into force on 15 July 2026, after being signed in July 2025. It is the most significant agreement India has concluded with a G7 economy.
For Kerala exporters the headline is on the UK side, which eliminated duties on the large majority of Indian tariff lines at entry into force. Among the reductions relevant to trades we handle at Cochin:
| Sector | Previous UK tariff, up to |
|---|---|
| Processed food products | 70% |
| Marine products | 21.5% |
| Engineering goods and auto components | 18% |
| Leather and footwear | 16% |
| Textiles and clothing | 12% |
| Chemicals and pharmaceuticals | 8% |
A tariff of up to 21.5% removed on marine products is a material change to the landed cost of Kerala seafood in the UK. It is only available on goods that satisfy the agreement's origin rules and are supported by an acceptable proof of origin. If you export to the UK and have not reviewed your position since July, that is worth an hour.
The Indian side liberalises on a staged basis rather than all at once, with different products following different reduction paths over five, seven or ten years. If you import from the UK, the rate that applies to your line today may not be the rate that applies next year, in either direction.
EPR compliance
Extended Producer Responsibility obligations for plastic packaging and waste tyres now surface at the point of clearance for many importers, and firms discover the requirement when a consignment is already at the port.
We help clients establish whether they are covered, complete registration where they are, and manage the returns and credit purchase that follow. It is a coordination problem more than a technical one, and it is much cheaper to solve before a container is waiting.
AEO preparation
Authorised Economic Operator status brings faster clearance, reduced examination and deferred duty benefits, and it is available to importers and exporters, not just to large corporates. What it requires is documented processes — how you classify, how you keep records, how you control who signs what.
Most firms have the substance and not the documentation. We help write the second so you can apply on the strength of the first.
Common questions
Can we claim back duty we have already overpaid?
Sometimes, within the time limits that apply to refund claims and depending on why the overpayment happened. A classification error found early is far more recoverable than one found three years later, which is the argument for reviewing entries annually rather than never.
What proof of origin do we need to claim FTA preference?
It depends on the agreement. Each has its own accepted proofs, and some require the exporter to be registered before issuing an origin declaration. We confirm what your specific trade needs before the consignment moves rather than after.
Does the India–UK CETA mean our exports to the UK are duty free?
Not automatically. The UK eliminated duties on the large majority of Indian tariff lines at entry into force on 15 July 2026, but preference applies only to goods meeting the agreement's rules of origin and supported by an acceptable proof. The product's HS code determines the treatment.
Do we need EPR registration as an importer?
It depends on what you import and in what packaging. Plastic packaging and waste tyre obligations catch importers who do not think of themselves as producers. It is a short question to answer and an expensive one to answer late.