India's Customs Rules Update: Proof of Origin

In a major move affecting importers under trade agreements, India’s Ministry of Finance has rolled out Notification No. 14/2025-Customs (N.T.) dated March 18, 2025. This amendment revises the Customs Rules, replacing "Certificate of Origin" with "Proof of Origin" across key sections.

Key Changes in the Customs Rules

• Rule 2 (Definitions): “Certificate” is replaced with “Proof,” expanding the meaning to include various types of documentation.
• Rule 3 (Preferential Tariff Claims): Importers must now submit proof of origin rather than a specific certificate.
• Rule 6 (Verification Requests): Customs can verify any form of valid proof, not just certificates.
• Form I (Trade Docs): References to “CoO” are updated to “Proof of Origin.”

Why This Matters for Importers

• Greater Flexibility: You’re no longer restricted to government-issued certificates. Manufacturer declarations or detailed invoices can now serve as proof.
• Increased Scrutiny: Expect customs to inspect documents more thoroughly. Vague or incomplete records won’t be accepted.
• Curbing Fraud: This change aims to reduce misuse of FTAs by allowing varied documentation and tightening verification.

What Importers Must Do Now

• Audit Your Supply Chain: Ensure your suppliers provide clear, verifiable proof of origin.
• Update SOPs: Train teams and revise internal documentation workflows to align with new regulations.
• Seek Expert Advice: Consult trade/legal experts to clarify valid proof requirements.
• Maintain Full Documentation: Keep invoices, declarations, and origin statements well-organized and accessible.

Business Impact: Pros and Cons

• Compliance Costs May Rise: More paperwork and follow-ups could increase backend work.
• Risk of Port Delays: Incorrect or incomplete documentation may lead to delays or denial of preferential treatment.
• Push Toward Digitization: With diverse proof formats accepted, digital documentation systems become more critical.

Big Picture: India Goes Global

This update aligns India with global trade practices that emphasize flexibility and authenticity while safeguarding trade benefits from misuse, improving transparency, and protecting revenue.

Final Thoughts

The shift from “Certificate” to “Proof” isn’t just a minor edit—it’s a strategic shift. Importers must adapt quickly, enhance compliance measures, and strengthen supplier coordination to avoid disruptions.

Change is here. Stay ready. Stay compliant.