CBIC tweaks Guidelines in view of “Certificate of Origin” replaced by “Proof of Origin”

CBIC tweaks Guidelines in view of “Certificate of Origin” replaced by “Proof of Origin”

Term “Proof of Origin” now covers both Certificate of Origin issued by designated issuing authority and self declarations made by eligible exporters, producers etc.

CBIC vide Circular No. 38/2020 dated 21.08.2020 issued Guidelines regarding implementation of section 28DA of the Customs Act, 1962 and Custom Administration of Rules of Origin under Trade Agreements, (CAROTAR), 2020 in respect of Rules of Origin under Trade Agreements (FTA/PTA/CECA/CEPA) and verification of Certificates of Origin.

Further Notification No. 14/2025-Customs (N.T.) dated 18.03.2025 substituted the term “certificate of Origin” with “Proof of Origin” to bring CAROTAR 2020 in line with amended section 28DA.

CBIC has issued Circular No. 14/2025 dated 21.04.2025 amending guidelines issued by Circular No. 38/2020.

Explanation to amended section 28DA provides the definition of “Proof of Origin” meaning a certificate or declaration issued in accordance of a trade agreement to the effect that the goods fulfil the Country of origin criteria and other requirements specified in the agreement.

Accordingly, CAROTAR 2020 has been amended to replace the term “Certificate of Origin” with “Proof of Origin”. The term “Proof of Origin” now covers both Certificate of Origin issued by designated issuing authority and self declarations made by eligible exporters, producers etc.

In view of the above said Circular No. 38/2020 shall be read in line with these amendments.

CBIC has clarified that the type of ““Proof of Origin” is governed by the provisions of the respective trade agreement to establish the originating status of goods, including certificate of origin, self certification, origin declaration or any other mode of origin confirmation as prescribed in the trade agreement. Further, all the verification requests for Proof of Origin under trade agreements shall be made to  FTA Cell, Directorate of International Customs (DIC), New Delhi .

• FDCM invites application for empanelment of practising CAs/ Chartered Accountant Firms
• PGRI invites application for CAs for empanelment for Circulation Verification work
• CBDT notifies revised Form for registration as valuer & authorised income tax practitioner
• Curtailing time to file reply to notice u/s 148A(b) from 30 days prejudiced assessee’s right – HC
• For registration u/s 12AB, applicability of proviso to section 2(15) can’t be adjudicated