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)
Preferential tariff treatment denial under origin rules depends on compliance, valid certificates, and response obligations. Preferential tariff treatment may be denied where products fail to meet the origin requirements, where the importer, exporter or producer does not comply with the relevant procedural requirements, where the Certificate of Origin is defective, or where the exporting Party does not respond to the competent authority as required. If the Certificate of Origin is rejected after due process, the decision containing the grounds of rejection must be notified to the importer.
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.
Preferential tariff treatment denial under origin rules depends on compliance, valid certificates, and response obligations.
Preferential tariff treatment may be denied where products fail to meet the origin requirements, where the importer, exporter or producer does not comply with the relevant procedural requirements, where the Certificate of Origin is defective, or where the exporting Party does not respond to the competent authority as required. If the Certificate of Origin is rejected after due process, the decision containing the grounds of rejection must be notified to the importer.
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