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    <title>The Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and Oman) Rules, 2026 - A Comprehensive Analysis.</title>
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    <description>The Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and Oman) Rules, 2026 establish the framework for determining when goods qualify as originating products for preferential tariff treatment. The Rules apply to imports and exports under the CEPA and provide origin criteria, value addition methods, bilateral cumulation, de minimis tolerance, and exclusions for minor operations. They also prescribe certificate of origin requirements, verification powers, record-keeping obligations, and annexures containing explanatory rules, product-specific criteria, and the prescribed certificate format.</description>
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