Origin rules definitions frame tariff classification, valuation, and preferential treatment under the India-Oman partnership agreement.

Rule 2 sets out the interpretative framework for the Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and Oman) Rules, 2026 by defining the Agreement, Parties, competent authorities, customs administrations, issuing authority, tariff classification, preferential tariff treatment, product, production, manufacture, material, originating material, non-originating material, and value of non-originating materials. It also clarifies valuation concepts such as CIF value, FOB value, Ex Works price, and customs value, together with terms including carrier, territorial sea, juridical person, producer, aquaculture, indirect material, and generally accepted accounting principles.

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