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)
Origin criteria for preferential treatment under the India-Oman agreement depend on wholly obtained goods, sufficient working, and value addition methods. Origin criteria for preferential treatment require a product to be wholly obtained or produced in a Party's territory, or to have undergone sufficient working or production under the product-specific rules. Value addition may be computed by either a build-down method or a build-up method, with defined components for originating and non-originating materials, labour cost, and direct overhead cost. The final manufacture before export must occur in the exporting Party.
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.
Origin criteria for preferential treatment under the India-Oman agreement depend on wholly obtained goods, sufficient working, and value addition methods.
Origin criteria for preferential treatment require a product to be wholly obtained or produced in a Party's territory, or to have undergone sufficient working or production under the product-specific rules. Value addition may be computed by either a build-down method or a build-up method, with defined components for originating and non-originating materials, labour cost, and direct overhead cost. The final manufacture before export must occur in the exporting Party.
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