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)
Record-keeping requirements govern Certificates of Origin, importer documents, and electronic records under origin determination rules. Record-keeping requirements under the origin determination rules require issuing authorities to retain the minimum required information and supporting documents for at least five years from issuance of the Certificate of Origin. Importers must keep import-related records in accordance with the laws and regulations of the importing Party, and applications for Certificates of Origin and related documents must also be retained for not less than five years. Electronic records may be maintained in accordance with the laws and regulations of each Party.
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.
Record-keeping requirements govern Certificates of Origin, importer documents, and electronic records under origin determination rules.
Record-keeping requirements under the origin determination rules require issuing authorities to retain the minimum required information and supporting documents for at least five years from issuance of the Certificate of Origin. Importers must keep import-related records in accordance with the laws and regulations of the importing Party, and applications for Certificates of Origin and related documents must also be retained for not less than five years. Electronic records may be maintained in accordance with the laws and regulations of each Party.
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