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)
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.
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.
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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