TaxTMI 
TaxTMI 
The Central Board of Indirect Taxes and Customs (CBIC), vide Circular No. 14/2025-Customs dated 21 April 2025, has introduced a significant amendment to the interpretative framework governing origin verification under the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (hereinafter referred to as CAROTAR 2020). This amendment aligns the domestic regulatory position with the recently modified Section 28DA of the Customs Act, 1962, as per Notification No. 14/2025-Customs (N.T.) dated 18 March 2025.
I. Substitution of Terminology: Legal Repercussions
The principal alteration brought by this Circular pertains to the substitution of the term 'Certificate of Origin' with 'Proof of Origin'. This terminological revision is not merely semantic but rather reflects a substantive shift towards broader recognition of self-declaration mechanisms under trade agreements. The expression Proof of Origin now encompasses both the conventional Certificate of Origin issued by designated authorities and self-certifications or declarations made by exporters, producers, or other persons authorised under the relevant Free Trade Agreement (FTA) or Preferential Trade Agreement (PTA).
Pursuant to the Explanation inserted in the amended Section 28DA of the Customs Act, 1962:
- Proof of Origin is defined as a certificate or declaration, issued or made in conformity with a trade agreement, certifying that the goods qualify as originating in accordance with the origin criteria specified therein.
- Issuing Authority denotes any person or body formally recognised under a trade agreement as competent to issue such proof.
II. Harmonisation with Trade Agreements
Given the diverse modalities permitted under various FTAs—ranging from third-party certificates to self-certification by approved exporters—this substitution provides legal coherence and operational clarity. The Circular underscores that the applicable form of origin documentation shall be determined strictly in accordance with the provisions of the respective agreement. The customs authority is henceforth required to accept origin documentation—whether certificate or declaration—as valid proof, provided it complies with the agreement in question.
III. Revised Procedure for Origin Verification
The procedural mechanics of origin verification under CAROTAR 2020 are also subject to refinement. All requests for verification of origin documents are now mandated to be routed through the Directorate of International Customs (DIC), specifically its FTA Cell, which is headquartered in New Delhi. This centralisation seeks to streamline communications with foreign issuing bodies and to ensure standardised record-keeping.
Contact particulars for the FTA Cell are as follows:
FTA Cell, Directorate of International Customs
CBIC, Department of Revenue, Ministry of Finance
Room No. 19-A, 4th Floor, Jeevan Deep Building,
Sansad Marg, New Delhi – 110001
Tel: 011-23364619 | Email: [email protected]
IV. Maintenance of Specimen Signatures and Seals
Another critical operational measure concerns the receipt, storage, and dissemination of specimen seals and signatures of foreign issuing authorities. The FTA Cell shall henceforth be the nodal agency responsible for uploading these specimens into the Indian Customs EDI System (ICES), while simultaneously transmitting copies to the Directorate of Revenue Intelligence (DRI) and ensuring availability to non-EDI customs stations.
To institutionalise this task, the FTA Cell is instructed to implement a Standard Operating Procedure (SOP) to track the receipt, verification, and uploading of such specimens. Periodic reporting to the Board via the International Customs Division is also mandated. Additionally, the DRI is charged with ensuring that all specimen data received on or before 31 March 2025 are uploaded without exception.
V. Legal Enforceability and Immediate Implementation
The instructions set out in this Circular are to be read in conjunction with Circular No. 38/2020-Customs, dated 21 August 2020, and shall take immediate effect. The Board has authorised these changes with the formal approval of the Member (Customs), thus rendering them binding on all field formations.
Conclusion
The substitution of Certificate of Origin with the more inclusive term Proof of Origin marks a progressive step towards regulatory simplification and alignment with contemporary international trade practices. By recognising self-declaration regimes and centralising verification functions within DIC, the CBIC reinforces both the efficiency and integrity of origin verification procedures under India’s trade agreements.