Amendment to guidelines issued vide Circular No.38/2020 dated 21.08.2020-reg

Last updated: 22 April 2025

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The Central Board of Indirect Taxes and Customs (CBIC) has amended the guidelines issued in Circular No. 38/2020. This change, stemming from Notification No. 14/2025-Customs (N.T), replaces the term 'Certificate of Origin' with 'Proof of Origin' within the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR, 2020). This update aligns CAROTAR, 2020 with Section 28DA of the Customs Act, 1962, reflecting a global shift towards self-certification to simplify trade procedures.

Goverment of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs

North Block, New Delhi
Dated the 21st April,2025

To,
All Chief Commissioners of Customs/Customs(Prev.)
All Cheif Commissioners of GST
All Cheif Commissioners of GST and Customs
All Directors General under CBIC

Sir/Madam,

Subject: Amendment to guidlines issued vide Circular No.38/2020 dated 21.08.2020-reg.

Attention is invited to Notification No. 14/2025-Cutoms (N.T)dated 18.03.2025, which substitutes the term "Certificate of Origin" with "Proof of Origin" in the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR, 2020).This modification brings CAROTAR, 2020, in line with the amended Section 28DA of the Customs ACT, 1962. This amendment reflects the global transition towards self-certificarion and self-declaration of origin, aimed at simplifying procedures, reducing administrative requirements, and facilitating trade.

Official copy of the circular has been attached

FAQ :

The term 'Certificate of Origin' has been replaced with 'Proof of Origin' in the CAROTAR, 2020 rules.

This change was introduced by Notification No. 14/2025-Customs (N.T) dated 18.03.2025.

CAROTAR, 2020 stands for the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020.

The amendment aligns CAROTAR, 2020 with Section 28DA of the Customs Act, 1962, and reflects a global move towards self-certification to simplify trade.

The aim is to simplify procedures, reduce administrative requirements, and facilitate trade through self-certification and self-declaration of origin.

Notification No : Circular No. 14/2025-Customs
Source : https://taxinformation.cbic.gov.in/view-pdf/1003277/ENG/Circulars

Attached File : 322600_11453_circular_no_14_2025.pdf

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