Tariff concessions for Iceland-origin imports reduce customs duty and cesses, subject to proof of origin under trade rules. Tariff concessions are granted on specified goods imported into India from Iceland by exempting them from customs duty, Agriculture Infrastructure and Development Cess, and Health Cess to the extent that the liability exceeds the rates set out in the accompanying table. The exemption applies only to goods of Icelandic origin, and the importer must satisfy the Deputy Commissioner or Assistant Commissioner of Customs as to origin in accordance with the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 and any related rules notified by the Central Government.