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