The Central Government has notified the Customs (Administration of Rules of Origin under the Comprehensive Economic Partnership Agreement between India and Oman) Rules, 2026, that establishes the framework for determining the origin of goods traded under the India-Oman Comprehensive Economic Partnership Agreement (CEPA) will come into force from June 1, 2026.The notification was issued by the Ministry of Finance, Department of Revenue, through the Central Board of Indirect Taxes and Customs (CBIC) under Notification No. 48/2026-Customs (N.T.), published in the Gazette of India on May 29, 2026.According to the notification, the rules have been framed under Section 5 of the Customs Tariff Act, 1975. It states that the rules relate to the CEPA between India and Oman, which was signed on July 24, 2025.The Rules of Origin framework lays down the conditions under which goods will qualify as originating in either India or Oman for the purpose of obtaining preferential tariff treatment under the agreement.Products will qualify if they are wholly obtained or produced in a party, or if they undergo sufficient production or processing in accordance with the product-specific rules prescribed under the agreement.The notification highlights the provisions relating to value addition calculations, treatment of originating and non-originating materials, bilateral cumulation, direct consignment requirements, minimum value provisions, certification procedures and verification mechanisms.It also prescribes procedures for issuance of certificates of origin, including electronic certificates, verification of origin claims by customs authorities, maintenance of records by exporters and producers, and cooperation between competent authorities of the two countries.The rules further provide for retrospective issuance of certificates of origin in specified circumstances, third-party invoicing arrangements, verification visits, and procedures for determining eligibility for preferential tariff treatment.The notification was issued by the Ministry of Finance (Department of Revenue) and signed by the competent authority under the Central Board of Indirect Taxes and Custom.