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)
Minimal or insufficient operations do not confer originating status where simple processing, assembly, or packaging merely circumvents origin rules. A product does not acquire originating status merely because non-originating materials undergo minimal or insufficient operations, including preservation, packaging changes, washing or cleaning, simple combining, labelling, simple assembly, mixing, dilution, or other listed simple processes. 'Simple' means an activity requiring no special skills or specially produced or installed equipment. Preferential treatment may still be assessed where such operations are combined with additional processes. Originating status is also denied where production or pricing practice is shown, on a preponderance of evidence, to be intended to circumvent the rules.
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Provisions expressly mentioned in the judgment/order text.
Minimal or insufficient operations do not confer originating status where simple processing, assembly, or packaging merely circumvents origin rules.
A product does not acquire originating status merely because non-originating materials undergo minimal or insufficient operations, including preservation, packaging changes, washing or cleaning, simple combining, labelling, simple assembly, mixing, dilution, or other listed simple processes. "Simple" means an activity requiring no special skills or specially produced or installed equipment. Preferential treatment may still be assessed where such operations are combined with additional processes. Originating status is also denied where production or pricing practice is shown, on a preponderance of evidence, to be intended to circumvent the rules.
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