Rules of origin verification governs refund of excess customs duty and release of import guarantees after compliance is confirmed. If verification under the origin verification procedure determines that goods comply with the rules of origin under these rules, the importer is entitled ... Summary
Customs Tariff (Determination of Origin of Goods Under the Comprehensive Economic Partnership Agreement Between India and Oman) Rules, 2026
Rules of origin verification governs refund of excess customs duty and release of import guarantees after compliance is confirmed.
If verification under the origin verification procedure determines that goods comply with the rules of origin under these rules, the importer is entitled to prompt refund of duties paid in excess of the preferential duty or release of guarantees obtained under the importing Party's laws and regulations. The provision operates as a post-verification customs mechanism tied to confirmation of originating status.
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