India Strengthens Customs Rules with Expanded Proof of Origin Requirements

In a significant update to its customs compliance framework, India has introduced key amendments to the CAROTAR (Customs Administration of Rules of Origin under Trade Agreements) Rules. The latest revision, as per Notification No. 14/2025-Customs (N.T.), replaces the term “certificate” with “proof” across multiple sections, redefining the scope of origin documentation required under Free Trade Agreements (FTAs). The update extends beyond traditional certificates of origin (COO), allowing customs authorities to demand additional documentation to verify trade routes and prevent third-country routing—especially concerning goods originating from China but rerouted through ASEAN and UAE to benefit from concessional tariffs.

With this legislative shift, customs officials have enhanced authority to conduct in-depth origin verification, ensuring stricter compliance. Additionally, importers are now required to adhere to stricter response timelines for customs enquiries, aimed at expediting the verification process and reducing procedural delays.

India’s evolving approach to trade agreements now accommodates self-declaration systems, aligning with global best practices. The India-UAE CEPA already recognizes self-declarations as valid proof of origin. The upcoming India-EFTA TEPA also allows exporters to submit self-declared origin proof.

The revised CAROTAR framework signals India’s commitment to tightening trade regulations while ensuring smoother, more transparent FTA compliance.