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    <description>Prescribes the Certificate of Origin template for use under the Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and Oman) Rules, 2026. The certificate must be completed in English and include mandatory particulars such as exporter, producer, consignee, invoice, transport, HS code, origin criteria, cumulation, quantity, certification by the issuing authority, and declaration by the exporter. The notes also specify retrospective issuance, 6-digit HS code entry, origin criteria as Wholly Obtained or Product Specific Rules, and disclosure of third-party invoicing where applicable.</description>
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