CBIC Amends Customs Circular to Replace 'Certificate of Origin' with 'Proof of Origin' under CAROTAR, 2020

Last updated: 23 April 2025


Quick Summary
The Central Board of Indirect Taxes and Customs (CBIC) has updated the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR, 2020). This amendment replaces the term 'Certificate of Origin' with 'Proof of Origin' to better reflect international practices and streamline trade procedures. The change aligns CAROTAR, 2020, with the amended Section 28DA of the Customs Act, 1962, and now includes both official certificates and self-declarations of origin.

In a move to streamline trade procedures and align with international practices, the Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 14/2025-Customs dated April 21, 2025, amending Circular No. 38/2020-Customs. This change replaces the term "Certificate of Origin" with "Pro
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FAQ :

The CBIC has replaced the term 'Certificate of Origin' with 'Proof of Origin' in the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR, 2020).

The amendment aims to streamline trade procedures, align with international practices, and facilitate trade by simplifying administrative requirements, reflecting a global shift towards self-certification.

'Proof of Origin' now covers both Certificates of Origin issued by designated Issuing Authorities and self-declarations made by eligible exporters, producers, or other designated persons.

The amendment aligns CAROTAR, 2020, with the amended Section 28DA of the Customs Act, 1962.

All verification requests for proof of origin under Trade Agreements should be addressed to the Directorate of International Customs (DIC), specifically the FTA Cell.

The modification regarding Circular 38/2020-Customs is implemented with immediate effect.




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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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