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)
Third-party invoicing under origin rules preserves preferential tariff treatment when certificate details are properly disclosed. Third-party invoicing is permitted for preferential tariff claims where the invoice is not issued by the exporter or producer, provided the requirements of the rules are met. The exporter must identify third-party invoicing on the Certificate of Origin and include the invoice issuer's name, address, invoice date and number, and the country of the issuing company in box 7 of Annexure-C.
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.
Third-party invoicing under origin rules preserves preferential tariff treatment when certificate details are properly disclosed.
Third-party invoicing is permitted for preferential tariff claims where the invoice is not issued by the exporter or producer, provided the requirements of the rules are met. The exporter must identify third-party invoicing on the Certificate of Origin and include the invoice issuer's name, address, invoice date and number, and the country of the issuing company in box 7 of Annexure-C.
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