TaxTMI 
TaxTMI 
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and Oman) Rules, 2026.
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.... (b) "Annexure" means the annexures appended to these rules; (c) "aquaculture" including mariculture, means the farming of aquatic organisms including fish, molluscs, crustaceans, other aquatic invertebrates, and aquatic plants, from seed stock such as eggs, fry, fingerlings and larvae, by intervention in the rearing or growth processes to enhance production, such as, regular stocking, feeding, protection from predators; (d) "carrier" means any vehicle for air, sea, or land transport. However, the carriage of product can be made through multimodal transport; (e) "CIF value" means the price actually paid or payable to the exporter for a product when the product is loaded out of the carrier, at the port of importation, including the cost of the product, insurance, and freight necessary to deliver the product to the named port of destination. The valuation shall be made in accordance with Article VII of the GATT 1994 and the Customs Valuation Agreement; (f) "competent authority" means: (i) for exports from India, the Department of Commerce or any other agency notified from time to time; and for imports into India, the Central Board of Ind....
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.... to operate equipment and buildings; (v) gloves, glasses, footwear, clothing, safety equipment and supplies; (vi) equipment, devices, and supplies used for testing or inspecting of products; (vii) catalysts and solvents; and (viii) any other material that is not incorporated into the product but for which the use in the production of the products can be reasonably demonstrated to be a part of that production; (n) "issuing authority" refers to the government authority(ies) or agency(ies) identified and designated by the competent authority of each Party for issuance of the certificate of origin, notified before the entry into force of the Agreement and as amended from time to time; (o) "juridical person" means any legal entity duly constituted or otherwise organised under the applicable laws and regulations, whether for profit or otherwise, and whether privately-owned or government-owned, including any corporation, trust, partnership, joint venture, sole proprietorship, or association; (p) "manufacture" refers to any kind of working or processing, or specific operations; (q) "material" means any ingredient, raw ....
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....se rules, shall be recorded and maintained in accordance with the GAAP applicable in the territory of the Party in which the product is produced. 4. Origin Criteria .- (1) For the purposes of this Agreement, a product shall be deemed as originating in a Party and shall be eligible for preferential treatment provided it: (a) is wholly obtained or produced in the territory of the Party as per rule 5; or (b) has undergone sufficient working or production as per the Product Specific Rules (PSR) in Annexure-B. (2) The producer has the option to use either of the following two methods of computing the value addition criteria of a product in the PSR in Annexure-B: (a) Build-down Method VA = (FOB value or Ex Works price) - (Value of Non Originating Materials) X 100 FOB value or Ex Works Price (b) Build-up Method VA = Value of Originating Material + direct labour cost + direct overhead cost X 100 FOB value or Ex Works Price X 100 "VA" means the value addition in a product, expressed as a percentage. (3) In case of build-down method, the value of the non-originating materials shall be: a) th....
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....ned from live animals born or raised there; (d) mineral products and natural resources extracted or taken from that Party's soil, waters, seabed or subsoil beneath the seabed; (e) product obtained from hunting, trapping, fishing or aquaculture, gathering, or capturing conducted there; (f) product of sea fishing and other marine products taken from outside its territorial sea by a vessel or produced by a factory ship registered, recorded or licensed with a Party and flying its flag; (g) product, other than products of sea fishing and other marine products, taken or extracted from the seabed or the subsoil of the continental shelf or the exclusive economic zone of any of the Parties; (h) waste or scrap (excluding precious metals) resulting from consumption or manufacturing operations conducted in the territory of that Party, fit only for disposal or recovery of raw materials; and (i) product produced in the territory of that Party exclusively from product referred to in subparagraphs (a) through (h). 6. De Minimis .- (1) Notwithstanding anything contained in sub-rule (1) of rule 4, non-originating materials that do not meet....
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....hing, polishing, and glazing of cereals and rice; (i) operations to colour sugar or form sugar lumps; (j) peeling and removal of stones and shells from fruits, nuts and vegetables; (k) unflaking, crushing, squeezing, slicing, macerating and removal of bones; (l) sharpening, simple grinding or simple cutting and repackaging; (m) simple operations such as removal of dust, sifting, screening, sorting, classifying, grading, matching, slitting, bending, coiling or uncoiling; (n) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations; (o) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging; (p) simple mixing of products, whether or not of different kinds; (q) mere dilution with water or another substance that does not materially alter the characteristics of the product; (r) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; (s) slaughter of animals; or (t) simple testing, calibration, inspection ....
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....ols as per standard trade practice, shall be considered as originating and part of the product in question. However, this is contingent on the following ;-- (a) the accessories, spare parts, or tools are not invoiced separately from the product; (b) the quantities and value of the accessories, spare parts, or tools are customary for the product; and (c) the value of the accessories, spare parts, or tools shall be taken into account as originating or non- originating materials, as the case may be, in calculating the value addition of the product in accordance with rule 4. 11. Indirect Materials .- An indirect material shall be considered to be originating without regard to where it is produced. 12. Accounting Segregation .- (1) Each Party shall provide that the determination of whether fungible products or materials are originating products shall be made ordinarily by physical segregation of each product or material; or, in case of any difficulty, an inventory management method, such as averaging, last-in, first-out, or first-in, first out, recognised in the GAAP of the Party in which the production is performed, or otherwise accepted by the Party in....
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....licable. (3) An importer shall, upon request, provide a certificate issued by the customs authorities of the country of transit mentioning the following information: (a) giving an exact description of the products; (b) stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used; and (c) certifying that the products remained under customs control in the territory of the non-Party, and did not enter into trade or commerce in the non-Party. 14. Proof of Origin .- (1) For products originating in a Party and otherwise fulfilling the requirements of these rules, the proof of origin of an exported product shall be provided through any of the following means ;-- (a) a Certificate of Origin in electronic or hard copy format issued by issuing authority referred to in rule 15, signed and stamped by the exporter, electronically or otherwise :-- (i) till the system of electronic signing and stamping is instituted for the exporter by either party, the exporter should manually append the signature and stamp on the printed Certificate of Origin issued by the issui....
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....e of manual issuance of the said Certificate. (10) Neither erasures nor superimposition shall be allowed on the Certificate of Origin. A new certificate of origin may be issued to replace the erroneous one. (11) The Certificate of Origin shall be issued either prior to, or within five working days from the date of exportation. However, under exceptional cases, where a Certificate of Origin has not been issued prior to, or within five working days from the date of exportation due to involuntary errors or omissions, or any other valid reasons, the Certificate of Origin may be issued retrospectively, bearing the words "ISSUED RETROSPECTIVELY" in box 4 of the Certificate of Origin, with the issuing authority also recording the reasons in writing on the exceptional circumstances due to which the certificate was issued retrospectively. The Certificate of Origin can be issued retrospectively within twelve months from the date of shipment. (12) In the event of theft, loss or destruction of a physical copy of the Certificate of Origin, the producer, exporter or their authorised representative may apply in writing to the issuing authority for a certified true copy of the original Ce....
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....horities ;-- (a) to whom the specimen stamps of the issuing authorities of the other Party should be communicated :- (i) India: CBIC, Department of Revenue, Government of India. (ii) Oman: Ministry of Commerce, Industry and Investment Promotion or any other relevant authority as notified by Oman. (b) to whom the references of verification of the Certificate of Origin issued by the Party, should be addressed :-- (i) India: Department of Commerce, Government of India. (ii) Oman: Ministry of Commerce, Industry and Investment Promotion. (c) from whom the specimen stamps of the issuing authority of the other Party would be received :-- (i) India: Department of Commerce, Government of India. (ii) Oman: Ministry of Commerce, Industry and Investment Promotion. (d) from whom references would emanate for verification of the Certificate of Origin issued by the other Party :-- (i) India: CBIC, Department of Revenue, Government of India. (ii) Oman: Ministry of Commerce, Industry and Investment Promotion. (5) Any change in the officials' stamps shall be promptly informed to the othe....
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....all keep records relevant to the importation in accordance with the laws and regulations of the importing Party. The application for Certificates of Origin and all documents related to such application shall be retained by the issuing authority for not less than five years from the date of issue. (3) The records in sub-rules (1) and (2) may include electronic records and shall be maintained in accordance with the laws and regulations of each Party. 20. Obligations of the Exporter or Producer .- (1) The exporter or producer shall submit the minimum required information, as specified in clause (b) of sub-rule (1) of rule 18, and supporting documents for the issue of the Certificate of Origin as per the procedures followed by the issuing authority in the exporting Party only in cases where a product conforms to the provisions under these rules. (2) Any exporter or producer who falsely represents any material information relevant to the determination of origin of a product shall be liable to be penalised under the laws and regulations of the exporting Party. (3) The exporter or producer shall keep the minimum required information, as specified in clause (b) of sub-rule (1) ....
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....eatment is made without producing the original copy of the Proof of Origin as referred in rule 15, the Customs Administration of the importing Party may deny preferential tariff treatment and request a guarantee in any of its modalities or may take any action necessary in order to preserve fiscal interests, as a pre- condition for the completion of the importation operations subject to and in accordance with the laws, regulations and procedures of the importing Party. (3) Each Party shall, in accordance with its laws and regulations, provide for a refund of any excess duties paid as a result of the product not having been accorded preferential treatment if a product would have qualified as an originating product when it was imported into the territory of that Party. The importer of the product may, within a period of one year from the date of importation or the period as specified by the laws of the importing Party, apply for a refund of any excess duties paid as a result of the product not having been accorded preferential treatment at the time of importation, provided that the importer formally declares to the Customs Administration of the importing Party that the product in q....
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....s relating to the origin of imported product from the importer, in accordance with its laws and regulations, before making any request to the competent authority of the exporting Party for verification. (4) In cases where the competent authority of the importing Party deems it necessary to seek verification from the competent authority of the exporting Party, it shall specify in its written request whether the verification is on a random basis, or the veracity of the information is in doubt. In case the determination of origin is in doubt, the competent authority of the importing Party shall provide detailed grounds for the doubt concerning the veracity of the Certificate of Origin. (5) The proceedings of verification of origin as provided in these rules shall also apply to the products already cleared for home consumption under preferential tariffs in accordance with this Agreement. 23. Procedure for Verification .- (1) Any request made pursuant to rule 22 shall be in accordance with the procedures set forth in this rule and shall be conducted in a transparent, objective and non-discriminatory manner. (2) In case where the competent authority of the importing Party see....
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....me periods from the date of receipt of the request :-- (a) fifteen days, where the request pertains to the authenticity of the Certificate of Origin, including the stamp of the issuing authority; (b) thirty days, where the request seeks a copy of the relevant document with the minimum required information; or (c) ninety days, where the request is on the grounds of suspicion of the accuracy of the determination of origin of the product. This period may be extended by mutual consultation between the Customs Administration of the importing Party and the issuing authority of the exporting Party for a period not more than sixty days. (8) If, upon receiving the results of the verification questionnaire pursuant to sub-rules (5) and (6), the competent authority of the importing Party has reasons to believe and therefore deems it necessary to request further investigative actions or information, the competent authority of the importing Party shall communicate the fact to the competent authority of the exporting Party in writing. The term for the execution of such new actions, or for the presentation of additional information, shall not be more than ninety days....
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....ests as a pre-condition for the completion of the importation operations. 25. Confidentiality .- (1) The information obtained by the competent authority of the importing Party may be used for the purpose of at a decision regarding the determination of origin in respect of the product under verification or during legal proceedings concerning issues under these rules and in accordance with each Party's respective laws and regulations. (2) Each Party shall protect such information from any unauthorised disclosure, in accordance with its respective laws and regulations. 26. Denial of Preferential Treatment .- (1) Except as otherwise provided in these rules, the importing Party may deny a claim for preferential tariff treatment, if ;-- (a) the importing party determines that the products do not meet the requirements of these rules; (b) the importer, exporter or producer fails to comply with the relevant requirements of these rules including those in rule 19, rule 20 or rule 23; (c) the Certificate of Origin does not meet the requirements of these rules; or (d) the exporting Party refuses or fails to respond to the competent authority of t....
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.... Preferential Treatment .- (1) The importing Party may suspend the preferential tariff treatment in respect of a product originating in the exporting Party when the suspension is justified due to persistent failure to comply with the provisions of these rules by an exporter or producer in the exporting Party or a persistent failure on the part of the competent authority of the exporting Party to respond to a request for verification. (2) The importing Party shall, within ninety days from the date of suspension of the preferential tariff treatment for a product, notify the exporting Party in writing of the reasons for such suspension. (3) Upon receipt of the notification of the suspension, the competent authority of the exporting Party may request consultations. (4) The consultations may be conducted by electronic means, including video conference or by in-person meetings, as mutually agreed and may also involve joint verification. (5) Pursuant to the consultations between the Parties, and such measures as they may mutually agree, the Parties shall resolve to :-- (a) restore preferential tariff treatment to the product with retrospective effect; (b) res....
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....hrough the Subcommittee on Rules of Origin as appropriate to :-- (a) ensure that these rules are applied in an effective and uniform manner; and (b) discuss necessary amendments to these rules, taking into account developments in technology, production processes, and other related matters. 34. Exchange of Electronic Data on Origin .- The Parties shall endeavour to develop an electronic system for information exchange on origin to ensure the effective and efficient implementation of these rules particularly on transmission of electronic Certificate of Origin. 35. Origin Declaration .- For the purposes of clause (c) of sub-rule (1) of rule 14, the Parties shall endeavour to negotiate, agree on, and implement provisions allowing each competent authority to recognise an origin declaration made by an approved exporter. [F. No. CBIC-15021/175/2023-ICD (CBEC)] INDRAJIT PANDA, Under Secy. Annexure-A [See clause (b) of sub-rule (1) of rule 18] (Minimum Required Information) 1. Name and Address of the producer/exporter/manufacturer: 2. Registration Number: 3. Country of Origin: All cost and price figures are to be shown in U.S. dollars....
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....of sub-rule (1) of rule 4] (Product Specific Rules) 1. Definitions .- For the purposes of this Annexure: a) "WO" means wholly obtained; b) "CC" means that all non-originating materials used in the production of the product have undergone a change in tariff classification at the two-digit level; c) "CTH" means that all non-originating materials used in the production of the product have undergone a change in tariff classification at the four-digit level; d) "CTSH" means that all non-originating materials used in the production of the product have undergone a change in tariff classification at the six-digit level; e) "Melt and pour" means that the product must have been melted and poured in one or both of the Parties wherein the raw material is first produced in an iron or steel-making furnace in a liquid state, and then poured into its first solid shape; f) "VA(X)" means that the product must have achieved value addition as calculated under rule 4 (Origin Criteria) of not less than (X) per cent whether using the build-up method or the build-down method. However, in case the build-up method is used, the VA shall be five p....
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.... Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates, or of insects. CTH + VA 40% ex Chapter 17 Sugars and sugar confectionery. WO 1701 Cane or beet sugar. CTSH + VA 40% 1702 Other sugars. CTSH + VA 40% 1704 Sugar confectionery. CTH + VA 40% ex Chapter 18 Cocoa and cocoa preparations. WO 1803 Cocoa paste, whether or not defatted. CTH + VA 40% 1804 Cocoa butter, fat and oil. CTH + VA 40% 1805 Cocoa powder, not containing added sugar or other sweetening matter. CTH + VA 40% 1806 Chocolate and other food preparations containing cocoa. CTSH + VA 40% ex Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products. CTH + VA 40% 190110 Malt extract (Preparations suitable for infants or young children, put up for retail sale). (CC except chapter 11) or (CTH + VA 40%) 190120 Mixes and doughs for the preparation of bakers' wares of heading 19.05. (CC except chapter 11) or (CTH + VA 40%) 190190 Other (Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing co....
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.... CTSH + VA 40% Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations. CTSH + VA 40% Chapter 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster. CTSH + VA 40% Chapter 35 Albuminoidal substances; modified starches; glues; enzymes. CTSH + VA 40% Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations. CTSH + VA 40% Chapter 37 Photographic or cinematographic goods. CTSH + VA 40% Chapter 38 Miscellaneous chemical products. CTSH + VA 40% Chapter 39 Plastics and articles thereof. CTSH + VA 40% ex Chapter 40 Rubber and articles thereof. CTSH + VA 40% 400110 - Natural rubber latex, whether or not pre-vulcanised. WO 400121 -- Smoked sheets. WO 400122 -- Technically specified natural rubber (TSNR). WO 400129 Other (Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, ....
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....nofilament of 67 decitex or more. CTSH + VA 35% 540710 Woven fabrics of synthetic filament yarn (obtained from high tenacity yarn of nylon or other polyamides or of polyesters). CTSH + VA 35% 540720 Woven fabrics of synthetic filament yarn (obtained from strip or the like). CTSH + VA 35% 540730 Woven fabrics of synthetic filament yarn (fabrics specified in note 9 to section XI). CTSH + VA 35% 540741 Woven fabrics of nylon filament (Unbleached or bleached). CTSH + VA 35% 540742 Woven fabrics of nylon filament (Dyed). CTSH + VA 35% 540743 Woven fabrics of nylon filament (of different colours). CTSH + VA 35% 540744 Woven fabrics of nylon filament (Printed). CTSH + VA 35% 540751 Other woven fabrics of textured polyester filaments (Unbleached or bleached). CTSH + VA 35% 540752 Other woven fabrics of textured polyester filaments (Dyed). CTSH + VA 35% 540753 Other woven fabrics of textured polyester filaments (of different colours). CTSH + VA 35% 540754 Other woven fabrics of textured polyester filaments(printed). CTSH + VA 35% 540761 Other woven fabrics (Containing 85% or more by w....
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....s of glass; stoppers, lids and other closures, of glass. CTSH + VA 30% ex Chapter 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin. CTSH + VA 40% 7102 Diamonds, whether or not worked, but not mounted or set. CTSH + VA 6% 7103 Precious stones (other than diamonds). CTSH + VA 20% 7106 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder from. CTSH + VA 3% (For silver bars in different denominations Certified Oman/India good delivery) 710812 Other unwrought forms of gold. Certified Oman/ India good delivery gold bars in different denomination 711011 Unwrought or powder form of platinum. CTSH + VA 3% 711019 Platinum in other forms. CTSH + VA 3% ex711311 Silver Filigree work (plain). CTSH + VA 3.5% ex 711311 Silver Jewellery set with gems (studded). CTSH + VA 6% ex 711311 Other articles of silver jewellery (plain). CTSH + VA 6% ex 711311 Parts of plain silver jewellery. CTSH + VA 3.5% ex 711319 Jewellery of gold ....
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....ies thereof. CTSH + VA 40% Chapter 91 Clocks and watches and parts thereof. CTSH + VA 40% Chapter 92 Musical instruments; parts and accessories of such articles. CTH + VA 40% Chapter 93 Arms and ammunition; parts and accessories thereof. CTH + VA 40% Chapter 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings. CTH + VA 40% Chapter 95 Toys, games and sports requisites; parts and accessories thereof. CTH + VA 40% Chapter 96 Miscellaneous manufactured articles. CTSH + VA 40% Chapter 97 Works of art, collectors' pieces and antiques. CTSH + VA 40% Annexure-C [See sub-rule (1) of rule 15] (Certificate of Origin Template) Certificate of Origin Preferential Certificate of Origin India - Oman Comprehensive Economic Partnership Agreement Certificate No: Date of Issue: Exporter (Name, Full Address including Country, CR/IEC No.): Producer (Name & Full Address including Country): 3. Consignee(Name, Full Ad....