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Date: 18-Mar-2025 Category: Extra Ordinary State: Union Government Country: India

CAROTAR Amendment Rules, 2025

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The gazette notification No. 14/2025-Customs (N.T.) introduces the Customs (Administration of Rules of Origin under Trade Agreements) Amendment Rules, 2025. These rules amend the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020.
  • The amendment substitutes the word 'certificate' with 'proof' in several instances within the 2020 Rules. It also replaces the letters 'COO' with 'proof of origin' in Form I.

Key Changes

  • The Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 are amended.
  • The word 'certificate' is replaced with 'proof' in Rule 2(1)(f), Rule 3(1)(c), Rule 3(1)(d)(i), Rule 3(1)(d)(ii), Rule 3(1)(d)(v), Rule 3(2), Rule 6(1), Rule 6(1)(a) and Rule 6(1)(b).
  • In Form I, Section III, Part B, paragraph 2, serial number g, 'COO' is replaced with 'proof of origin'.

Impact Analysis

Suggested Action Items

  • Engage with customs authorities to clarify any ambiguities and ensure a smooth transition.

Stakeholders

  • Trade Agreement Partners: May need to be informed of the change in terminology to avoid confusion and ensure smooth trade operations.

Key Entities Referenced

Customs Act, 1962: The principal legislation governing customs duties and procedures in India. Sections 28DA and 156 are referenced as the source of the government's power to issue the notification. Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020: The original rules being amended by this notification, governing the administration of rules of origin under trade agreements. Ministry of Finance (Department of Revenue): The government ministry responsible for issuing the notification. CBIC: Central Board of Indirect Taxes and Customs. Referenced in the file number.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-18032025-261694 CG-DxLx-xEG-I1D8H0x3x2x0 25-261694 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 143] नई दिल्ली, मगं लिार, माच च18, 2025/फाल्ग नु 27, 1946 No. 143] NEW DELHI, TUESDAY, MARCH 18, 2025/PHALGUNA 27, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल् ली, 18 माच,च 2025 स.ं 14/2025-सीमा िल्ु क (ग.ै टै.) सा.का.जन. 178(अ).—सीमा िल्ु क अजधजनयम, 1962 की धारा 28घक के साथ पठित धारा 156 की उप-धारा (1) द्वारा प्रित्त िजियों का प्रयोग करते हुए, केंद्र सरकार, इस बात स े सतं ुष्ट होत े हुए दक ऐसा करना िनजहत म ें आिश्यक ह,ै एतद्द्वारा सीमा िल्ु क (व्यापार समझौतों के तहत मूल जनयमों का प्रिासन) जनयम, 2020 म ें संिोधन करती ह,ै अथाचत:- 1. (1) इन जनयमों को सीमािल्ु क (व्यापार समझौतों के तहत मूल जनयमों का प्रिासन) संिोधन जनयम, 2025 कहा िा सकता ह।ै (2) य े भारत के रािपत्र म ें प्रकािन की तारीख स ेलागू होंगे। 2. सीमािुल्क (व्यापार समझौतों के तहत मलू जनयमों का प्रिासन) जनयम, 2020 म,ें - (क) जनयम 2 म,ें उप-जनयम (1) म,ें खडं (च) म,ें "प्रमाणपत्र" िब्ि के स्ट्थान पर, "प्रमाण" िब्ि प्रजतस्ट्थाजपत दकया िाएगा; 1798 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (ख) जनयम 3 म,ें - (i) उप-जनयम (1) म,ें - (क) खडं (ग) और (घ) म,ें "प्रमाणपत्र" िब्ि के स्ट्थान पर, "प्रमाण" िब्ि प्रजतस्ट्थाजपत दकया िाएगा; (ख) खडं (घ) म,ें उप-खंड (i), (ii) और (v) म,ें "प्रमाणपत्र" िब्ि के स्ट्थान पर, "प्रमाण" िब्ि प्रजतस्ट्थाजपत दकया िाएगा; ii) उप-जनयम (2) म,ें "प्रमाणपत्र" िब्ि के स्ट्थान पर "प्रमाण" िब्ि प्रजतस्ट्थाजपत दकया िाएगा; (ग) जनयम 6 म,े - (i) उप-जनयम (1) म,ें "प्रमाणपत्र" िब्ि के स्ट्थान पर "प्रमाण" िब्ि प्रजतस्ट्थाजपत दकया िाएगा; (ii) उप-जनयम (1) म,ें खडं (क) और (ख) म,ें "प्रमाणपत्र" िब्ि के स्ट्थान पर "प्रमाण" िब्ि प्रजतस्ट्थाजपत दकया िाएगा; 3. प्ररूप I म,ें खण्ड III के, भाग ख म,ें परै ा 2 म,ें क्रम संख्या छ म,ें "सीओओ" अक्षरों के स्ट्थान पर "मूल का प्रमाण" िब्ि प्रजतस्ट्थाजपत दकया िाएगा। [फा. स.ं सीबीआईसी-15021/122/2024-आईसीडी-सीबीईसी] मेघा बंसल, अिर सजचि नोट: मलू जनयमािली भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (i) म ें संख्या सा.का.जन. 521(अ) दिनांक 21 अगस्ट्त, 2020 के प्रकाजित दकए गया था। MINISTRY OF FINANCE (Department Of Revenue) NOTIFICATION New Delhi, the 18th March, 2025 No. 14/2025- Customs (N.T.) G.S.R. 178(E).—In exercise of the powers conferred by sub-section (1) of section 156 read with section 28DA of the Customs Act, 1962, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amend the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020, namely :- 1. (1) These rules may be called the Customs (Administration of Rules of Origin under Trade Agreements) Amendment Rules, 2025. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020, - (a) in rule 2, in sub-rule (1), in clause (f), for the word "certificate", the word "proof' shall be substituted; (b) in rule 3, — (i) in sub-rule (1), — (A) in clauses (c) and (d), for the word "certificate", the word "proof' shall be substituted; (B) in clause (d), in sub-clauses (i), (ii) and (v), for the word "certificate", the word "proof' shall be substituted; (ii) in sub-rule (2), for the word "certificate", the word "proof" shall be substituted; (c) in rule 6, - (i) in sub-rule (1), for the word "certificate", the word "proof' shall be substituted;[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 (ii) in sub-rule (1), in clauses (a) and (b), for the word "certificate", the word "proof' shall be substituted;" 3. In Form I, in Section III, in Part B, in paragraph 2, at serial number g, for the letters "CoO", the words "proof of origin" shall be substituted. [F.No. CBIC-15021/122/2024-ICD-CBEC] MEGHA BANSAL, Under Secy. Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 521(E), dated the 21st August, 2020. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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