Frequently Asked Questions

The India–UK Double Contribution Convention (DCC) is a social security agreement under the India–UK Free Trade Agreement that prevents Indian professionals working temporarily in the UK from paying social security in both countries.

For service supplier visas, this is critical because Indian employees can continue contributing only to India’s EPF system instead of also paying UK National Insurance. This significantly reduces deployment costs for Indian IT and consulting firms.

For a detailed legal breakdown and implications, refer to our full analysis:

The India–UK FTA creates streamlined mobility pathways for Indian professionals, particularly in IT, consulting, engineering, and other service sectors. It enables easier access under service supplier visa categories, reduces regulatory barriers, and improves business mobility between India and the UK.

When combined with the Double Contribution Convention, it also lowers the overall cost of sending employees abroad, making Indian firms more competitive in UK markets.

You can explore the full visa and mobility framework here:

Yes, obtaining a Certificate of Coverage (CoC) from Indian authorities (EPFO) is essential to claim exemption under the Double Contribution Convention.

The CoC serves as proof that the employee continues to contribute to India’s social security system and should not be subject to UK National Insurance contributions. Without this certificate, employers may face dual contribution liabilities.

For compliance requirements and procedural insights, refer to:

The Double Contribution Convention can lead to substantial cost savings for Indian companies by eliminating the need to pay UK social security contributions for eligible employees.

This reduces payroll expenses, improves pricing competitiveness in international contracts, and simplifies compliance for cross-border assignments. For IT boutiques and consulting firms, this can be a major strategic advantage when operating in the UK market.

For a detailed financial and legal impact analysis, visit:

Under the Double Contribution Convention, Indian professionals working in the UK for up to 36 months are classified as “detached workers.” During this period, they remain covered under India’s social security system and are exempt from UK contributions.

This rule is especially beneficial for short-term assignments commonly used by IT service providers and consulting firms, as it ensures cost efficiency and compliance simplicity.

For a deeper understanding of how this rule works in practice, read our blog:

The FTA provides 100% duty-free access for Indian exports to New Zealand, covering all 8,284 tariff lines (Finowings, 2026). This immediately benefits labor-intensive sectors such as textiles, apparel, leather, footwear, and engineering goods, which previously faced tariffs of up to 10% (PIB, 2025). For New Zealand, the deal eliminates tariffs on 54% of its exports to India on day one including wool, wood, and coal with phased reductions for other goods like seafood and wine (Economic Times, 2026).

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To safeguard domestic interests, India has excluded highly sensitive agricultural sectors from tariff concessions. These include dairy (milk, cheese, yogurt), sugar, edible oils, and specific vegetables like onions and pulses (Finowings, 2026). While New Zealand's dairy industry is a global leader, the agreement only allows limited access for niche products like infant milk formula and milk albumins, protecting India's massive small-scale dairy farming community (USDA/FAS, 2025).

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A standout feature of the 2026 agreement is the Temporary Employment Entry (TEE) Visa, which provides a dedicated quota of 5,000 visas annually for skilled Indian professionals (PIB, 2025). These visas allow for a stay of up to three years and target sectors like IT, engineering, healthcare, and "iconic" occupations such as AYUSH practitioners and Indian chefs Additionally, the deal secures 1,000 Working Holiday Visas for young Indians and establishes guaranteed post-study work rights for Indian students in New Zealand.

To prevent third-party countries from routing goods through the FTA partners to bypass duties, the agreement includes strict Rules of Origin (RoO). Exporters must provide a Certificate of Origin proving that a product underwent substantial transformation in either India or New Zealand (Economic Times, 2026). The legal text also includes chapters on Sanitary and Phytosanitary (SPS) measures to ensure food safety and animal health standards are met before goods can cross borders

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Following the signing on April 27, 2026, the agreement must undergo parliamentary ratification in both countries. In New Zealand, the Parliament must adopt domestic legislation before the planned elections on November 7, 2026. In India, the deal requires a legal review and authorization by the Union Cabinet. Most analysts expect the "entry into force" date to be finalized by late 2026 or early 2027

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The India-UAE Comprehensive Economic Partnership Agreement (CEPA) has been in force since 1 May 2022. It provides Indian exporters with preferential tariff access across 97% of the UAE's tariff lines, covering 99% of Indian exports to the UAE in value terms. For key sectors, this means a reduction from standard MFN duties of 5% to 0% — on gems & jewellery, textiles, engineering goods, and pharmaceuticals, among others. To read more

Several Indian sectors benefit from zero-duty access under CEPA, including:

• Gems and jewellery
• Textiles and apparel
• Leather goods and footwear
• Pharmaceuticals
• Engineering goods
• Food processing products
• Agricultural products
• Plastics and chemicals

These sectors particularly benefit because earlier UAE customs duties of around 5% have been reduced or eliminated.

Yes, it is mandatory. The eCoO 2.0 platform launched by DGFT on 17 January 2025 is the only legally recognised channel for Preferential Certificate of Origin (CoO) applications under the India-UAE CEPA. Manual CoOs are void. The platform supports Aadhaar-based e-signing, multi-user access under a single IEC, and QR-code-based certificate verification. To read more

Two key changes were issued. DGFT Public Notice No. 01/2026-27 mandates that all authorised CoO-issuing agencies accept applications and issue Certificates of Origin exclusively through the DGFT designated electronic platform (trade.gov.in). Manual issuance is now expressly prohibited. Additionally, DGFT Notification No. 05/2026-27 introduced mandatory matching of invoice numbers between the Certificate of Origin and the corresponding shipping bill — mismatches will result in the CoO being flagged, delaying or blocking preferential duty claims at the UAE port of entry. To read more

The CEPA uses a product-specific RoO system. For most manufactured goods, the criterion is either a Change in Tariff Heading (CTH) or a minimum Regional Value Content (RVC) of 40%. Firms whose production involves significant imported inputs should undertake a formal RoO analysis before relying on CEPA benefits.

Not yet. DGFT Notification No. 05/2026-27 makes clear that self-certification becomes operational for a specific agreement only when India formally incorporates the mechanism into that agreement's implementation protocol and DGFT issues a separate notification for that FTA or CEPA. As of April 2026, the self-certification pathway is not yet operational for the India-UAE CEPA specifically. Status Holder exporters should plan for this as a future transition

For gems & jewellery (HS 71), the standard 5% UAE customs duty drops to 0% immediately upon CEPA entry, subject to a Tariff Rate Quota (TRQ) on gold, and requires substantial transformation as the RoO condition. For textiles and apparel (HS 50–63), the rate moves to 0% immediately for most apparel HS codes, with a 25–30% export volume uplift reported for compliant NCR exporters post-CEPA. To read more

No. The CEPA is explicit: preferential duty treatment applies to direct exports from India to the UAE. Goods that are transshipped through a third country, even if they originate in India, do not qualify for CEPA benefits. Exporters must maintain documentary proof of direct export — straight bills of lading or through bills of lading with UAE as the final destination

On January 27, 2026, at the 16th India-EU Summit at Hyderabad House, New Delhi, Prime Minister Narendra Modi and European Commission President Ursula von der Leyen announced the conclusion of negotiations on the India-EU Free Trade Agreement — a result nearly two decades in the making. However, it is not yet operative. As of April 28, 2026, the FTA is in the legal vetting and translation phase across all EU official languages. The European Commission must submit a proposal to the Council for signing and conclusion; thereafter, it requires approval by the Council of the European Union and the consent of the European Parliament — a process that is unlikely to result in the FTA entering into force before early 2027.

The EU has committed to eliminating or reducing tariffs on over 96% of tariff lines, covering 99.5% of India's current exports by value. For India's labour-intensive export sectors — textiles and apparel, leather and footwear, gems and jewellery, marine products, toys, and sports goods — which collectively face current EU duties of 4–26%, zero-duty entry represents a direct and material competitive gain against rivals including Bangladesh, Vietnam, and Pakistan

Preferential tariff treatment under the FTA applies only to goods that satisfy specific origin thresholds, meaning that adequate processing or manufacturing must be undertaken within India to confer "Indian origin" status. The FTA adopts product-specific rules (PSRs) aligned with recent EU practice. Goods that incorporate non-originating inputs in excess of permitted thresholds will not qualify for preferential rates, regardless of where they are ultimately assembled. The FTA provides for self-certification of origin by exporters through statements uploaded to a verification portal, reducing administrative friction while increasing the compliance burden on businesses themselves. To read more

CBAM entered its definitive phase on January 1, 2026. Indian exporters of steel, aluminium, cement, fertilisers, and hydrogen now face mandatory embedded-carbon reporting and, from entry into force, financial obligations calibrated to the EU Emissions Trading System carbon price. For Indian steel producers, the cost implication has been estimated at a 20–35% equivalent tariff, potentially negating the gains from tariff elimination under the FTA. India secured a most-favoured-nation assurance — any flexibilities granted to third countries under CBAM will extend to India on a non-discriminatory basis — but India did not secure a CBAM exemption or significant carve-ou

The EU has made binding market-access commitments across 144 services sub-sectors, encompassing IT and IT-enabled services (ITeS), professional services, financial services, education, construction, and other business services. India, in return, has offered commitments in 102 sub-sectors. On mobility, intra-corporate transferees may stay in EU member states for up to three years, extendable by two; independent professionals gain guaranteed access across 17 sub-sectors, including IT and R&D; and business visitors are permitted stays of up to 90 days within any six-month period. A European Legal Gateway Office is to be established in New Delhi to facilitate movement of ICT sector workers. To read more

A Data Fiduciary is the entity that decides why and how personal data is processed, typically the business that collects the data. A Data Processor is any entity that processes personal data on the fiduciary's behalf, such as a CRM, hosting provider, or analytics platform. Under Section 8(1) of the DPDP Act, the Data Fiduciary remains fully responsible for compliance even when processing is carried out by a Data Processor.

Almost never. Standard SaaS terms are drafted to protect the vendor and typically offer no breach notification timeline, or a vague one, and cap liability at a few months of fees. They rarely address DPDP-specific duties such as Data Principal rights assistance, sub-processor controls, or certified deletion on exit. A negotiated DPA addendum is usually required.

Rule 7 of the DPDP Rules, 2025 requires a Data Fiduciary to notify affected individuals and send an initial intimation to the Data Protection Board without delay after becoming aware of a personal data breach, followed by a detailed report to the Board within 72 hours. There is no minimum harm threshold, and the clock starts at awareness, not at the end of the investigation.

A Data Processing Agreement, or DPA, is the contract that governs how a vendor processes personal data on your behalf. Under Section 8(2) of the DPDP Act, a Data Fiduciary may engage a Data Processor only under a valid contract, which makes a written DPA effectively mandatory for every vendor that touches personal data.

Yes. The DPDP Act holds the Data Fiduciary responsible for breaches that occur at its Data Processors, and no contract can transfer that statutory responsibility. If your vendor is breached and you fail to notify the Data Protection Board and affected individuals, penalties of up to Rs. 200 Crore can apply to you, with up to Rs. 250 Crore for inadequate security safeguards.

At minimum: defined purpose and documented instructions, a fixed 24 to 48 hour breach notification timeline from vendor to fiduciary, defined security safeguards and certifications, sub-processor disclosure and objection rights, audit rights, assistance with Data Principal rights requests, data location and cross-border terms, return and certified deletion on exit, liability carve-outs and indemnity, and cooperation with Data Protection Board inquiries.

Follow five steps: build a complete vendor inventory including shadow IT, map what personal data each vendor processes and where, review each contract against the essential DPA clauses, verify vendor security posture through certifications and audit reports, and remediate by risk, starting with vendors holding the most data and the weakest contracts.

Yes, in most cases. Section 16 of the DPDP Act permits cross-border transfer of personal data except to countries the Central Government restricts by notification. No restricted country list has been notified so far, but your vendor contracts should record where data is stored and give you exit or relocation rights if restrictions are introduced.

Not primarily. The DPDP Act directs its obligations and penalties at Data Fiduciaries. Data Processors are governed mainly through their contracts with fiduciaries, which is why your DPA is the only practical instrument for imposing security standards, notification timelines, and cooperation duties on your vendors.

The DPDP Rules, 2025 were notified on November 13, 2025, and the Data Protection Board is already operational. Full substantive compliance, including the breach notification and processor contract requirements, becomes enforceable on May 13, 2027. Vendor contract remediation takes months across a full stack, so the working deadline is well before that date.