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‘Certificate of Origin’ Substituted ‘Proof of Origin’ in CAROTAR, 2020: CBIC Issues Amended Guidelines

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The Central Board of Indirect Taxes and Customs (CBIC) with the objective of streamlining trade facilitation, has amended the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR, 2020).

The amendment replaces the term “Certificate of Origin” with “Proof of Origin”, bringing CAROTAR, 2020 in sync with the revised Section 28DA of the Customs Act, 1962. 

The amendment is part of a broader shift towards self-certification and self-declaration of origin in international trade agreements, aimed at simplifying procedures and reducing documentation burdens on businesses.

What is “Proof of Origin”?

As per the amended law, “Proof of Origin” includes:

  • Certificates of Origin issued by designated authorities, and
  • Self-declarations made by eligible exporters or producers under trade agreements.

This reflects the flexible modes of establishing origin provided in various trade pacts, such as origin declarations, certificates, or other forms approved by the agreement.

Key Instructions

  • Verification Requests

All requests for verifying proof of origin must now be directed to the FTA Cell at the Directorate of International Customs (DIC), New Delhi.
Email: faroo-cbic@gov.in

Tel: 011-23364619

  • Specimen Seals & Signatures:

FTA Cell, DIC, will be responsible for the receipt and uploading of specimen signatures and seals of officials in partner countries authorized to issue Certificates of Origin in the ICES portal. Given the relevance of these records for investigations, a copy of the specimen seals and signatures shall also be mailed to DRI (Hrs) by FTA Cell. They shall also ensure the circulation of copies of specimen signatures and seals to non-EDI locations by e-mail.

  • Monitoring and Oversight:

To strengthen oversight, FTA Cell, DIC, shall put in place a standard operation procedure to systematically track the receipt and uploading of specimen seals and signatures, ensuring

timely updates and seamless verification. Further, DIC shall submit periodical reports to Board through InternationalCustoms Division. Further, theDRI shall ensure that all specimen sealsand signatures received until 31.03.2025 are duly uploaded to facilitate asmooth transition and avoid any procedural inconsistencies.

  • Transition Deadline:

DRI is tasked with ensuring all specimen seals and signatures received by March 31, 2025, are uploaded in time to avoid disruption.

Notification Details

Notification No. 14/2025-Customs

Date:  21 April, 2025

Read More: Govt. Imposes Provisional Safeguard Duty on Steel Flat Products Amid Surge in Imports

Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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