Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and Oman) Rules, 2026 (From Rule 1 to Annexure-C)
HS-based tariff classification governs origin rules, while cost and value records must follow applicable GAAP. Tariff classification under the Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and Oman) Rules, 2026 is to be based on the HS. Any cost and value references used for purposes of the rules must be recorded and maintained in accordance with the GAAP applicable in the territory of the Party where the product is produced.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
HS-based tariff classification governs origin rules, while cost and value records must follow applicable GAAP.
Tariff classification under the Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and Oman) Rules, 2026 is to be based on the HS. Any cost and value references used for purposes of the rules must be recorded and maintained in accordance with the GAAP applicable in the territory of the Party where the product is produced.
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