Govt Amends Customs Rules: Importers Must Provide “Proof of Origin” Instead of Certificate [Read Notification]

Government amends customs rules, replacing "Certificate of Origin" with "Proof of Origin" for import documentation
Customs Rules - Govt Amends Customs Rules - Govt Amends - taxscan

The Ministry of Finance issued Notification No. 14/2025-Customs (N.T.) dated March 18, 2025, amending the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020. The amendment replaces the term “Certificate of Origin” with “Proof of Origin” in multiple sections of the rules.

This change affects several key provisions:

Rule 2 (Definitions) – The term “certificate” is now replaced with “proof”.

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Rule 3 (Preferential Tariff Claims) – Importers must provide proof of origin instead of a certificate when claiming lower import duties under trade agreements.

Rule 6 (Verification Requests) – Customs authorities will now verify proof of origin instead of a certificate.

Form I (Trade Documentation) – The letters “CoO” (Certificate of Origin) have been replaced with “Proof of Origin”.

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Impact:

For Importers: They must submit acceptable proof instead of a formal certificate to claim preferential tariffs.

For Customs Authorities: They will assess different types of proof rather than relying only on a certificate.

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The new rules come into effect immediately upon publication in the Official Gazette.

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