The Tax Publishers

Customs--Circular

Circular No. 14/2025, dtd. 21-4-2025 Customs [F.No.15021/18/2020 (ICD)(Pt-II)]

Amendment to Guidelines Issued Vide Circular No. 38/2020 dtd. 21-08-2020

Attention is invited to Notification No. 14/2025-Customs (N.T.) dated 18.03.2025, which substitutes the term "Certificate of Origin" with "Proof of Origin" in the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR, 2020). This modification brings CAROTAR, 2020, in line with the amended Section 28DA of the Customs Act, 1962. This amendment reflects the global transition towards self-certification and self-declaration of origin, aimed at simplifying procedures, reducing administrative requirements, and facilitating trade.

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