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)
Product-specific origin rules define tariff shifts, value addition tests, and special standards for goods under the India-Oman partnership agreement. Product-specific rules are prescribed for determining origin of goods under the Comprehensive Economic Partnership Agreement between India and Oman. The Annexure defines wholly obtained goods, tariff-shift criteria, melt and pour, and value addition requirements, and states that products under HS 71 use FOB value for value addition. It also provides for review of the product-specific rules within two years and sets out chapter-wise and tariff-line-specific origin conditions, including wholly obtained standards, tariff shifts combined with value addition thresholds, and special rules for selected goods.
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.
Product-specific origin rules define tariff shifts, value addition tests, and special standards for goods under the India-Oman partnership agreement.
Product-specific rules are prescribed for determining origin of goods under the Comprehensive Economic Partnership Agreement between India and Oman. The Annexure defines wholly obtained goods, tariff-shift criteria, melt and pour, and value addition requirements, and states that products under HS 71 use FOB value for value addition. It also provides for review of the product-specific rules within two years and sets out chapter-wise and tariff-line-specific origin conditions, including wholly obtained standards, tariff shifts combined with value addition thresholds, and special rules for selected goods.
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