CBIC amends Guidelines issued on Implementation of Rules of Origin under Trade Agreements and Verification of Proof of Origin [Read Circular]

The Central Board of Indirect Taxes and Customs ( CBIC ) has issued amendments to the circular no. 38/2020-Customs stating guidelines regarding implementation of section 28DA of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules of Origin under Trade Agreements and verification of proof of Origin. The board seeks attention to two documents that one, circular no. 38/2020-Customs dated 21st August 2020 and Notification no. 14/2025-customs dated 18th March 2025. The change introduced through Notification no. 14/2025-customs dated 18th March 2025 is the substitution of the term “Certificate of Origin” with “Proof of Origin” in the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR, 2020). Also read: Karnataka HC quashes GST ITC Block u/r 86A for Relying on Enforcement Reports without Independent ‘Reason to Believe’ Worried About SME IPO Pitfalls? Gain Clarity with This Advanced Course! Register Now The amended Section 28DA of the Customs Act, 1962, now defines "Proof of Origin" as a certificate or declaration issued in accordance with a trade agreement, certifying or declaring that the goods meet the origin criteria and other conditions laid out in the respective agreement. Furthermore, the term “Issuing Authority” has been defined to include any authority or person designated under a trade agreement for issuing such proof of origin. Accordingly, CAROTAR, 2020 has been revised to uniformly replace references to "Certificate of Origin" with "Proof of Origin." The term now encompasses both the traditional certificates issued by designated authorities and self-declarations made by exporters, producers, or other authorized persons, as permitted by the respective trade agreement. Circular No. 38/2020-Customs, dated 21.08.2020, which provided earlier guidance on implementing CAROTAR, 2020, is to be read in conjunction with this updated framework. It is to be noted 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. Also read: Preliminary Inquiry Not Mandatory Before FIR in Corruption Cases Against Public Servants: Supreme Court Worried About SME IPO Pitfalls? Gain Clarity with This Advanced Course! Register Now VERIFICATION OF PROOF OF ORIGIN All requests related to the verification of proof of origin under trade agreements are to be directed to the Directorate of International Customs (DIC), specifically to the FTA Cell, whose contact details are as follows: Additional/Joint Commissioner, FTA Cell, Directorate of International Customs, CBIC, Ministry of Finance, Room No. 19-A, 4th Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110001. Phone: 011-23364619 | Email: faroo-cbic@gov.in Additionally, the circular states that the FTA Cell, DIC, will be responsible for collecting and uploading specimen signatures and seals of officials from partner countries authorized to issue Certificates of Origin into the ICES portal. These records are critical for verification and investigative purposes. A copy of these specimen signatures and seals will also be sent to the Directorate of Revenue Intelligence (DRI) Headquarters. The FTA Cell shall ensure their circulation to non-EDI locations via email to support uniformity across customs operations, stated the circular. Worried About SME IPO Pitfalls? Gain Clarity with This Advanced Course! Register Now Also read: Rural Works Dept’s TDS Delay: Patna HC Permits Dept to Decide on Equal Split of Compounding Charges Among Officers Also for better monitoring, the FTA Cell will establish a Standard Operating Procedure (SOP) to track the timely receipt and uploading of specimen signatures and seals. Regular reports will also be submitted to the Board through the International Customs Division. Furthermore, the DRI has been directed to ensure that all specimen signatures and seals received up to 31.03.2025 are duly uploaded to ensure a smooth transition and prevent any procedural disruptions. Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates

CBIC amends Guidelines issued on Implementation of Rules of Origin under Trade Agreements and Verification of Proof of Origin [Read Circular]

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CBIC amends Guidelines issued on Implementation of Rules of Origin under Trade Agreements and Verification of Proof of Origin [Read Circular]

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