Rules of origin under the India-Oman partnership agreement set origin criteria, certification procedures, and verification safeguards for preferential tariffs. Prescribes the rules for determining origin of goods for preferential tariff treatment under the Comprehensive Economic Partnership Agreement between India and Oman, effective from 1 June 2026. Origin is conferred on goods that are wholly obtained or produced in a Party, or that satisfy the relevant product specific rules in the annexure, with value addition permitted to be calculated by build-down or build-up methods. The rules also require the final manufacture to occur in the exporting Party and recognise de minimis tolerance, bilateral cumulation, indirect materials, accounting segregation of fungible materials, and treatment of packaging, accessories and transport containers for origin purposes.