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 verification obligations require exporters and producers to maintain records, notify changes, and cooperate with inspection visits. Exporters and producers seeking a Certificate of Origin must submit the minimum required information and supporting documents only where the product satisfies origin requirements, and must retain prescribed records for at least five years from the date of issuance or export, whichever is earlier. They must also maintain accounting, supplier, commercial, and customs records for verification, make them available on request, not refuse agreed verification visits, and immediately notify the issuing or competent authority of any change affecting originating status or the accuracy of the Certificate of Origin.
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Provisions expressly mentioned in the judgment/order text.
Origin verification obligations require exporters and producers to maintain records, notify changes, and cooperate with inspection visits.
Exporters and producers seeking a Certificate of Origin must submit the minimum required information and supporting documents only where the product satisfies origin requirements, and must retain prescribed records for at least five years from the date of issuance or export, whichever is earlier. They must also maintain accounting, supplier, commercial, and customs records for verification, make them available on request, not refuse agreed verification visits, and immediately notify the issuing or competent authority of any change affecting originating status or the accuracy of the Certificate of Origin.
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