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 treatment for accessories, spare parts and tools depends on standard trade practice, separate invoicing, and customary value conditions. Accessories, spare parts or tools delivered with a product are treated as originating and part of the product when they form part of its standard accessories under trade practice, are not invoiced separately, and are customary in quantity and value. Their value must be counted as originating or non-originating materials, as applicable, for calculating the product's value addition under the relevant origin rule.
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 treatment for accessories, spare parts and tools depends on standard trade practice, separate invoicing, and customary value conditions.
Accessories, spare parts or tools delivered with a product are treated as originating and part of the product when they form part of its standard accessories under trade practice, are not invoiced separately, and are customary in quantity and value. Their value must be counted as originating or non-originating materials, as applicable, for calculating the product's value addition under the relevant origin rule.
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