Notification No. 48/2026- Customs (N.T.), Dated 29-05-2026
The Central Government has notified the Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and Oman) Rules, 2026, with effect from 01-06-2026.
The Rules prescribe the criteria and procedures for determining the origin of goods traded under the India–Oman Comprehensive Economic Partnership Agreement (CEPA) and govern eligibility for preferential tariff treatment.
1. Criteria for Determination of Origin of Goods
The Rules prescribe conditions under which goods shall qualify as originating products and become eligible for preferential customs tariff benefits under the India–Oman CEPA.
The framework includes provisions relating to:
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- Wholly obtained products
- Product-specific rules
- Value addition requirements
- Bilateral cumulation
- De minimis tolerance
- Direct consignment requirements
- Minimal operations and processes
These criteria are intended to ensure that preferential tariff benefits are granted only to goods satisfying prescribed origin conditions.
2. Eligibility for Preferential Tariff Treatment
Only goods qualifying as originating products in accordance with the Rules shall be eligible for preferential tariff treatment under the Agreement.
The Rules establish a structured mechanism to determine eligibility for origin and prevent the misuse of preferential customs concessions.
3. Framework for Certificates of Origin
The Rules prescribe procedures relating to:
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- Issuance of Certificates of Origin (CoO)
- Submission of origin certificates
- Verification of Certificates of Origin
- Record-keeping obligations
The framework seeks to standardise documentary requirements supporting preferential treatment claims.
4. Electronic Certificates of Origin (e-CoO) With QR Codes
The Rules specifically provide for the use of electronic Certificates of Origin (e-CoO) embedded with QR codes.
The electronic framework aims to facilitate:
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- Seamless issuance of origin certificates
- Easier authentication and verification
- Improved traceability and reduced documentation risks
The mechanism aligns with the digitised certificate issuance process under the India–Oman CEPA framework.
5. Verification and Compliance Mechanism
The Rules lay down detailed procedures relating to:
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- Origin verification
- Denial of preferential tariff benefits
- Restoration of benefits
- Suspension of preferential treatment in specified cases
These provisions seek to ensure the integrity of origin claims and the effective enforcement of the Agreement.
6. Cooperation Between Competent Authorities
The Rules also provide for cooperation between the competent authorities of India and Oman for:
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- Verification of origin claims
- Exchange of information
- Administrative cooperation for the implementation of the Agreement
This mechanism seeks to strengthen oversight and proper administration of preferential trade benefits.
7. Effective Date
The Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and Oman) Rules, 2026, have come into force with effect from 01-06-2026.
8. Objective of the Rules
The Rules aim to establish a comprehensive legal framework for determining the origin of goods under the India–Oman CEPA and to ensure the proper administration of preferential tariff benefits.
By prescribing clear origin criteria, verification mechanisms, and digital certification requirements, the Government seeks to facilitate genuine trade, prevent the misuse of concessions, and ensure the effective implementation of the Agreement.
