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)
Direct consignment requirements for originating goods rely on customs control, limited transit handling, and supporting transport documents. Direct consignment is met when an originating product moves directly between the Parties, or transits through non-Parties while remaining under customs control, avoiding trade or consumption in transit, and undergoing only unloading, reloading, or preservation operations justified by geography and transport needs. Compliance may be proved by transport documents such as a bill of lading or airway bill, and, on request, by a transit-country customs certificate describing the goods, transit dates, conveyances used, and confirmation that the goods stayed under customs control.
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.
Direct consignment requirements for originating goods rely on customs control, limited transit handling, and supporting transport documents.
Direct consignment is met when an originating product moves directly between the Parties, or transits through non-Parties while remaining under customs control, avoiding trade or consumption in transit, and undergoing only unloading, reloading, or preservation operations justified by geography and transport needs. Compliance may be proved by transport documents such as a bill of lading or airway bill, and, on request, by a transit-country customs certificate describing the goods, transit dates, conveyances used, and confirmation that the goods stayed under customs control.
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