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    Fluid coupling classification prevails over motor vehicle parts entry, with GST applied under Heading 8483.
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Tariff Rate Quota procedures are incorporated into paragraph...

Tariff Rate Quota allocation under India-Oman CEPA now requires online authorisation, origin certification and electronic customs debit.

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DGFT July 15, 2026 Circulars
Tariff Rate Quota procedures are incorporated into paragraph 2.92 and Appendix 2A of the Handbook of Procedure 2023 for specified imports under the India-Oman CEPA. The amendments prescribe tariff elimination or reduction modalities and quota conditions for listed goods, including dates, marble, petrochemicals, plastics, metals and wires. Importers must claim the applicable quota benefit under the relevant customs notification and produce an Oman-issued Certificate of Origin at clearance. TRQ applications must be filed online with the prescribed fee; annual applications from FY 2027-28 onward are due by 28 February of the preceding financial year. Authorisations are issued electronically, debited through ICES, and remain valid for up to 12 months or the financial-year end, whichever is earlier.

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Acts Income Tax