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)
Certificate of origin procedures require prescribed format, strict issuance timing, replacement rules, and limited tolerance for minor discrepancies. Certificate of origin under the India-Oman origin rules must follow the prescribed format, be issued in English, bear a unique serial number, official stamp, and QR code for electronic issuance. It is valid for one import declaration, must be forwarded by the exporter, and is subject to strict rules on timing, retrospective issue, certified true copies, and acceptance after expiry in limited exceptional circumstances. Minor discrepancies do not automatically invalidate the certificate if the goods correspond to the import, but stamp discrepancies are excluded.
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.
Certificate of origin procedures require prescribed format, strict issuance timing, replacement rules, and limited tolerance for minor discrepancies.
Certificate of origin under the India-Oman origin rules must follow the prescribed format, be issued in English, bear a unique serial number, official stamp, and QR code for electronic issuance. It is valid for one import declaration, must be forwarded by the exporter, and is subject to strict rules on timing, retrospective issue, certified true copies, and acceptance after expiry in limited exceptional circumstances. Minor discrepancies do not automatically invalidate the certificate if the goods correspond to the import, but stamp discrepancies are excluded.
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