Ministry of Finance, through Notification No. 14/2025-Customs (N.T.) dated March 18, 2025, has amended the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020. The amendment primarily replaces the term “certificate” with “proof” in various provisions, including Rule 2, Rule 3, and Rule 6, to redefine the documentation required for establishing the origin of goods under trade agreements. Additionally, Form I has been updated, replacing “CoO” with “proof of origin” in Section III, Part B. These amendments, made under Section 156 and Section 28DA of the Customs Act, 1962, come into effect upon publication in the Official Gazette. The changes aim to streamline compliance and clarify the documentation required for customs administration related to trade agreements.
MINISTRY OF FINANCE
(Department Of Revenue)
Notification No. 14/2025-Customs (N.T.) | Dated: 18th March, 2025
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;
(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.
