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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 Rules establish the framework for determining when goods traded between India and Oman qualify as originating products for preferential tariff treatment under the CEPA. They cover origin criteria for wholly obtained and substantially transformed goods, value addition methods, bilateral cumulation, de minimis treatment, direct consignment, and the exclusion of minor operations. The Rules also regulate the Certificate of Origin, verification of origin claims, record-keeping obligations, denial of preferential treatment, and the operative role of Annexures A, B, and C.</description>
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