CBIC Notifies New Rules for Determination of Origin of Goods Under India-Oman CEPA, Effective June 2026

The Central Board of Indirect Taxes and Customs (CBIC) under the Ministry of Finance (Department of Revenue) has notified that the Central Government has introduced new rules, called the Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and Oman) Rules, 2026.

These rules have been scheduled to take effect from June 01, 2026. The government formulated these rules in exercise of its powers granted under sub-section (1) of section 5 of the Customs Tariff Act, 1975 (51 of 1975), and officially announced implementation of the same via Notification No. 48/2026 – Customs (N.T.), dated May 29, 2026.

In the said notification, certain words/terms used in these rules have been defined. Here are some of them:

1. In the rules, the word “Agreement” refers to the Comprehensive Economic Partnership Agreement held between the Government of the Republic of India and the Government of the Sultanate of Oman, signed on December 18, 2025;

2. The word “Annexure” means the annexures attached to these rules;

3. The word “Aquaculture”, including “Mariculture,” refers to the farming of aquatic organisms. These organisms include 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, and protection from predators;

4. The word “carrier” refers to any vehicle for air, sea, or land transport. However, the carriage of products can be made through multimodal transport;

5. The word “CIF value” refers to the amount paid or required to be paid to an exporter for a good in return for his/her service of loading out the good from 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. This transaction is required to be made as per Article VII of the GATT 1994 and the Customs Valuation Agreement.

Refer to the official notification for complete information.