Source: DGFT | CBIC Notification No. 48/2026-Customs (N.T.) | Effective: June 1, 2026
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WHAT HAPPENED
Starting June 1, 2026, Indian exporters shipping goods to Oman must obtain a Preferential Certificate of Origin (CoO) electronically through the DGFT portal to claim duty benefits under the India-Oman Comprehensive Economic Partnership Agreement (CEPA).
The DGFT has officially activated the electronic filing and issuance of CoO under India-Oman CEPA. At the same time, the Ministry of Finance through CBIC issued Notification No. 48/2026-Customs (N.T.), published in the Gazette of India on May 29, 2026, laying down the full Rules of Origin framework under the agreement.
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KEY HIGHLIGHTS
✅ Effective Date: June 1, 2026
✅ Agreement: India-Oman CEPA (signed July 24, 2025)
✅ Issued by: CBIC under Section 5, Customs Tariff Act 1975
✅ Notification: No. 48/2026-Customs (N.T.), Gazette of India, May 29, 2026
✅ eCO filing: Mandatory via DGFT portal only — no manual CoO permitted
✅ Oman is India's 3rd largest export market in the GCC
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WHAT IS THE eCO AND WHY DOES IT MATTER?
A Certificate of Origin (CoO) is a document that proves your goods were made in India. Under a trade agreement like the India-Oman CEPA, presenting a valid preferential CoO at the Oman port of entry allows your buyer to claim reduced or zero customs duty — making Indian goods cheaper and more competitive.
Without a valid eCO, your shipment will be treated as a regular import by Oman customs and will not receive CEPA duty benefits. That means your buyer pays full duty — and you lose the competitive edge the agreement was designed to give you.
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RULES OF ORIGIN — DO YOUR GOODS QUALIFY?
Your goods qualify for CEPA preferential treatment if they meet one of these two conditions:
1. Wholly Obtained — The goods are entirely produced or obtained in India (e.g., agricultural produce, minerals, fish caught in Indian waters).
2. Sufficient Processing — The goods undergo adequate manufacturing or value addition in India as per the product-specific rules under the agreement. The CBIC notification specifies how value addition is calculated, how originating and non-originating materials are treated, and bilateral cumulation rules.
If you are unsure whether your product qualifies, check the product-specific rules for your HS code in the CEPA schedule.
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HOW TO APPLY FOR eCO ON DGFT — STEP BY STEP
- Log in to the DGFT portal: dgft.gov.in
- Go to the Services → Certificate of Origin (eCOO) module
- Select India-Oman CEPA as the trade agreement
- Enter your IEC, invoice details, HS code, and product description
- Attach supporting documents (commercial invoice, packing list, shipping bill, origin declaration)
- Submit — the CoO is issued digitally and is legally valid.
📌 Manual CoOs are not permitted. All applications must go through the DGFT-designated electronic platform only.
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DOCUMENTS YOU WILL NEED
- Commercial Invoice
- Packing List
- Shipping Bill / Airway Bill
- Bill of Lading
- HS Code of the product
- Manufacturer / Origin Declaration
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WHO IS THIS MOST RELEVANT FOR?
- Engineering goods exporters (Oman engineering exports already grew under CEPA — see our post on India-Oman trade growing under CEPA)
- Pharma exporters
- Textile and garment exporters
- Chemicals, plastics, and processed food exporters
- Any Indian exporter shipping to Oman who wants to pass on duty savings to their buyer
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COMPLIANCE CHECKLIST FOR EXPORTERS
☐ Check if your product qualifies under Rules of Origin for India-Oman CEPA
☐ Register/verify your IEC on the DGFT portal
☐ Apply for eCO before shipment — not after
☐ Ensure your shipping bill and invoice details match the CoO exactly
☐ Keep all supporting documents for at least 5 years (verification can be initiated by customs authorities of either country)
☐ Brief your customs broker on the new CEPA CoO requirement
Also note: The new RBI EXIM regulations effective October 2026 introduce further compliance requirements for cross-border trade — plan ahead.
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WHAT ABOUT RETROSPECTIVE CoO?
The CBIC notification also allows for retrospective issuance of CoO in specified circumstances and provides for third-party invoicing arrangements — useful when you invoice through a third country but the goods ship directly from India to Oman.
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OFFICIAL SOURCES
🔗 DGFT eCOO Portal: dgft.gov.in
🔗 CBIC Notification No. 48/2026-Customs (N.T.) — Gazette of India, May 29, 2026
🔗 India-Oman CEPA (signed July 24, 2025)
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This post is part of EXIM News 24's coverage of India's FTA strategy unlocking zero-duty markets for Indian exporters.
Source: DGFT | CBIC | Gazette of India