Amendment to Circular No. 38/2020 Guidelines dated 21st August 2020 – reg.

In a significant move to streamline international trade procedures and align domestic regulations with global best practices, the Central Board of Indirect Taxes & Customs (CBIC) has issued an amendment to Circular No. 38/2020-Customs dated 21st August 2020. This amendment comes in light of Notification No. 14/2025-Customs (N.T.) dated 18th March 2025, introducing a pivotal change in the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR, 2020).

What’s Changed?

The term “Certificate of Origin” (CoO) has officially been substituted with “Proof of Origin” across CAROTAR, 2020. This shift reflects the global transition toward self-certification and origin declaration, ensuring enhanced ease of doing business, reduced administrative burden, and faster customs clearances.

The term “Certificate of Origin” (CoO) has officially been substituted with “Proof of Origin” across CAROTAR, 2020. This shift reflects the global transition toward self-certification and origin declaration, ensuring enhanced ease of doing business, reduced administrative burden, and faster customs clearances.

Definitions Under the Amended Section 28DA of Customs Act, 1962

• Proof of Origin: A certificate or declaration that confirms goods meet origin criteria under a trade agreement.

• Issuing Authority: An entity designated to issue such proof in accordance with the trade agreement.

Implications of the Amendment

• The term “Proof of Origin” now includes:

  • Traditional Certificates of Origin issued by designated authorities.

  • Self-declarations by eligible exporters, producers, or other authorized parties.

• This update aligns Indian customs procedures with WTO-compatible trade practices and simplifies documentation under Free Trade Agreements (FTAs).

Verification Process & Centralization

All requests for verifying Proof of Origin under various FTAs should now be addressed to:

FTA Cell, Directorate of International Customs (DIC)
Additional Joint Commissioner
Room No. 19-A, 4th Floor, Jeevan Deep Building,
Sansad Marg, New Delhi – 110001
📞 Tel: 011-23364619
📧 Email: ftaroo-cbic@gov.in

Specimen Seal & Signature Protocol

• The FTA Cell will be responsible for uploading specimen seals and signatures of authorized officials from partner countries onto the ICES portal.

• These records will also be forwarded to DRI (Hqrs) and circulated to non-EDI locations for enforcement.

• A Standard Operating Procedure (SOP) will be adopted to ensure systematic tracking and timely updates of all relevant documents.

Compliance Timeline

• All specimen signatures and seals received until 31st March 2025 must be uploaded without delay.

• The amended guidelines are effective immediately, and Circular No. 38/2020 must now be interpreted in light of these changes.

💡 What Exporters Should Do

• Stay updated with changes in origin certification procedures.

• Coordinate with designated authorities or self-declare, as applicable, under your specific FTA.

• Ensure awareness of the revised verification and documentation protocols while filing customs documentation.

 Notification Reference: Customs
 Circular No. 12/2025-Customs
 21/04/2025