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 allow prospective restoration of preferential benefits after modified manufacturing conditions are verified. Prospective restoration of preferential benefits is available where preferential treatment has been denied prospectively or retrospectively. The exporter or producer must show that manufacturing conditions were modified to satisfy the origin requirements, after which the competent authority of the exporting Party communicates the changes to the importing Party. The importing Party may request a verification visit within 45 days, and benefits may be restored if the claim is established. Unresolved disagreements may be referred to the Subcommittee.
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 allow prospective restoration of preferential benefits after modified manufacturing conditions are verified.
Prospective restoration of preferential benefits is available where preferential treatment has been denied prospectively or retrospectively. The exporter or producer must show that manufacturing conditions were modified to satisfy the origin requirements, after which the competent authority of the exporting Party communicates the changes to the importing Party. The importing Party may request a verification visit within 45 days, and benefits may be restored if the claim is established. Unresolved disagreements may be referred to the Subcommittee.
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