{"id":9342,"date":"2026-06-02T09:52:58","date_gmt":"2026-06-02T04:22:58","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=9342"},"modified":"2026-06-02T09:52:58","modified_gmt":"2026-06-02T04:22:58","slug":"govt-notifies-customs-tariff-rules-for-origin-determination-under-india-oman-cepa","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/govt-notifies-customs-tariff-rules-for-origin-determination-under-india-oman-cepa","title":{"rendered":"Govt. Notifies Customs Tariff Rules for Origin Determination Under India\u2013Oman CEPA, 2026"},"content":{"rendered":"

Notification No. 48\/2026- Customs (N.T.)<\/a>, Dated 29-05-2026<\/p>\n

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,<\/strong> with effect from 01-06-2026<\/strong>.<\/p>\n

The Rules prescribe the criteria and procedures for determining the origin of goods traded under the India\u2013Oman Comprehensive Economic Partnership Agreement (CEPA)<\/strong> and govern eligibility for preferential tariff treatment.<\/p>\n

1. Criteria for Determination of Origin of Goods<\/h2>\n

The Rules prescribe conditions under which goods shall qualify as originating products<\/strong> and become eligible for preferential customs tariff benefits under the India\u2013Oman CEPA.<\/p>\n

The framework includes provisions relating to:<\/p>\n

    \n
  • \n
      \n
    • Wholly obtained products<\/li>\n
    • Product-specific rules<\/li>\n
    • Value addition requirements<\/li>\n
    • Bilateral cumulation<\/li>\n
    • De minimis tolerance<\/li>\n
    • Direct consignment requirements<\/li>\n
    • Minimal operations and processes<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

      These criteria are intended to ensure that preferential tariff benefits are granted only to goods satisfying prescribed origin conditions.<\/p>\n

      2. Eligibility for Preferential Tariff Treatment<\/h2>\n

      Only goods qualifying as originating products in accordance with the Rules shall be eligible for preferential tariff treatment<\/strong> under the Agreement.<\/p>\n

      The Rules establish a structured mechanism to determine eligibility for origin and prevent the misuse of preferential customs concessions.<\/p>\n

      3. Framework for Certificates of Origin<\/h2>\n

      The Rules prescribe procedures relating to:<\/p>\n

        \n
      • \n
          \n
        • Issuance of Certificates of Origin (CoO)<\/strong><\/li>\n
        • Submission of origin certificates<\/li>\n
        • Verification of Certificates of Origin<\/li>\n
        • Record-keeping obligations<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

          The framework seeks to standardise documentary requirements supporting preferential treatment claims.<\/p>\n

          4. Electronic Certificates of Origin (e-CoO) With QR Codes<\/h2>\n

          The Rules specifically provide for the use of electronic Certificates of Origin (e-CoO)<\/strong> embedded with QR codes<\/strong>.<\/p>\n

          The electronic framework aims to facilitate:<\/p>\n

            \n
          • \n
              \n
            • Seamless issuance of origin certificates<\/li>\n
            • Easier authentication and verification<\/li>\n
            • Improved traceability and reduced documentation risks<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

              The mechanism aligns with the digitised certificate issuance process under the India\u2013Oman CEPA framework.<\/p>\n

              5. Verification and Compliance Mechanism<\/h2>\n

              The Rules lay down detailed procedures relating to:<\/p>\n

                \n
              • \n
                  \n
                • Origin verification<\/strong><\/li>\n
                • Denial of preferential tariff benefits<\/strong><\/li>\n
                • Restoration of benefits<\/strong><\/li>\n
                • Suspension of preferential treatment in specified cases<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                  These provisions seek to ensure the integrity of origin claims and the effective enforcement of the Agreement.<\/p>\n

                  6. Cooperation Between Competent Authorities<\/h2>\n

                  The Rules also provide for cooperation between the competent authorities of India and Oman<\/strong> for:<\/p>\n

                    \n
                  • \n
                      \n
                    • Verification of origin claims<\/li>\n
                    • Exchange of information<\/li>\n
                    • Administrative cooperation for the implementation of the Agreement<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                      This mechanism seeks to strengthen oversight and proper administration of preferential trade benefits.<\/p>\n

                      7. Effective Date<\/h2>\n

                      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 <\/strong>from 01-06-2026<\/strong>.<\/p>\n

                      8. Objective of the Rules<\/h2>\n

                      The Rules aim to establish a comprehensive legal framework for determining the origin of goods under the India\u2013Oman CEPA and to ensure the proper administration of preferential tariff benefits.<\/p>\n

                      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.<\/p>\n","protected":false},"excerpt":{"rendered":"

                      Notification No. 48\/2026- Customs (N.T.), Dated 29-05-2026 The Central Government has notified…<\/p>\n","protected":false},"author":19,"featured_media":9350,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,178,47],"tags":[],"class_list":["post-9342","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-customs-statutory-scope"],"yoast_head":"\nGovt. 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