Import Amendment Custom

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“Proof of Origin” replaces “Certificate of Origin”

India is revamping its trade compliance framework with a recent amendment to the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR Rules) vide Notification No 14/2025- Customs (N.T.) issued by Department of Revenue on 18th March, 2025. The amendment here introduces a critical change by replacing the term “Certificate of Origin” with a more inclusive term “Proof of Origin” across various provisions of the rules.

This modification reflects India’s intent to align its customs processes with international trade norms while simultaneously tightening scrutiny over the misuse of Free Trade Agreements (FTAs).

Intent  of change

The intent behind replacing "certificate of origin" with "proof of origin" in customs rules is:

• To broaden the scope of acceptable documentation for claiming preferential duty on import of goods under foreign trade agreements (FTA).
• There are the instances in which businesses are not complying the requirement of FTAs where goods originating from Non-FTA countries such as Canada were routed through FTA member countries such as Singapore to take the benefit of preferential rate of duty.
• This change seeks to ensure that importers provide adequate proof that goods claiming FTA tariff concessions meet all rules of origin criteria.
• The amendment is effective w.e.f. 18th March 2025.

Documents to be submitted to the officer to substantiate Proof of origin of Goods

The Government (Department of Revenue) may prescribe list of documents to be considered as “proof of origin” in future.