𝗖𝗶𝗿𝗰𝘂𝗹𝗮𝗿 𝗡𝗼. 𝟭𝟰/𝟮𝟬𝟮𝟱-𝗖𝘂𝘀𝘁𝗼𝗺𝘀: 𝗦𝘁𝗿𝗲𝗮𝗺𝗹𝗶𝗻𝗶𝗻𝗴 𝗧𝗿𝗮𝗱𝗲 𝗖𝗼𝗺𝗽𝗹𝗶𝗮𝗻𝗰𝗲 📜 𝗦𝘁𝗮𝘆 𝘂𝗽𝗱𝗮𝘁𝗲𝗱 𝗼𝗻 𝗸𝗲𝘆 𝗚𝗦𝗧 𝗰𝗵𝗮𝗻𝗴𝗲𝘀! 𝗝𝗼𝗶𝗻 𝗼𝘂𝗿 𝗪𝗵𝗮𝘁𝘀𝗔𝗽𝗽 𝗴𝗿𝗼𝘂𝗽 𝗳𝗼𝗿 𝗿𝗲𝗮𝗹-𝘁𝗶𝗺𝗲 𝗻𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀 𝗮𝗻𝗱 𝗶𝗻𝘀𝗶𝗴𝗵𝘁𝘀. chat.whatsapp.com/CHSeygvMUZ5BEskjnWjs6v 𝗙𝗮𝗰𝘁𝘀 & 𝗧𝗶𝗺𝗲𝗹𝗶𝗻𝗲 On 18 March 2025, Notification No. 14/2025-Customs (N.T.) amended the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR, 2020), substituting "Certificate of Origin" with "Proof of Origin" to align with Section 28DA of the Customs Act, 1962. On 21 April 2025, Circular No. 14/2025-Customs updated guidelines from Circular No. 38/2020, centralising verification through the FTA Cell, Directorate of International Customs (DIC), and mandating standard procedures for specimen seals and signatures. [img:wf9_42yzo]

𝗜𝘀𝘀𝘂𝗲 Did the replacement of "Certificate of Origin" with "Proof of Origin" and revised verification processes enhance compliance under trade agreements? 𝗟𝗲𝗴𝗮𝗹 𝗕𝗮𝘀𝗶𝘀 𝗦𝗲𝗰𝘁𝗶𝗼𝗻: Section 28DA, Customs Act, 1962 ("Proof of Origin", "Issuing Authority"). 𝗥𝘂𝗹𝗲: CAROTAR, 2020. 𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗡𝗼. 14/2025-Customs (N.T.) dated 18.03.2025. 𝗖𝗶𝗿𝗰𝘂𝗹𝗮r 𝗡𝗼. 38/2020-Customs (21.08.2020); No. 14/2025-Customs (21.04.2025).

𝗔𝘀𝘀𝗲𝘀𝘀𝗲𝗲’𝘀 𝗔𝗿𝗴𝘂𝗺𝗲𝗻𝘁 Not applicable (administrative circular, not a litigated case). 𝗗𝗲𝗽𝗮𝗿𝘁𝗺𝗲𝗻𝘁’𝘀 𝗣𝗼𝘀𝗶𝘁𝗶𝗼𝗻 The Department emphasised that "Proof of Origin" includes certificates and self-declarations, with verification streamlined via the FTA Cell, DIC, to reduce administrative burdens and ensure compliance.

𝗣𝗿𝗲𝗰𝗲𝗱𝗲𝗻𝘁 𝗔𝗻𝗮𝗹𝘆𝘀𝗶𝘀 No judicial precedents cited; the circular builds on Circular No. 38/2020-Customs, which remains effective with amendments. 𝗗𝗲𝗰𝗶𝘀𝗶𝗼𝗻 The Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 14/2025, effective immediately, to implement the amendment, centralise verification, and enhance trade efficiency under CAROTAR, 2020. 𝗜𝗺𝗽𝗮𝗰𝘁 This circular simplifies compliance, fostering smoother trade operations. 𝗛𝗲𝗮𝗱𝗹𝗶𝗻𝗲 CBIC’s Circular No. 14/2025, issued on 21 April 2025, replaces "Certificate of Origin" with "Proof of Origin" in CAROTAR, 2020, streamlining trade verification processes.

𝗞𝗲𝘆 𝗧𝗮𝗸𝗲𝗮𝘄𝗮𝘆𝘀 1)"Proof of Origin" aligns CAROTAR, 2020 with global self-certification standards. 2)FTA Cell, DIC, centralises verification for efficiency. 3)Standard procedures ensure timely updates of specimen seals and signatures. 4)Immediate effect promotes seamless trade compliance. #CustomsLaw #TradeAgreements