India-Oman CEPA Concessional Duty Notified
Ř Table
I – BCD Exemption for 9811 Tariff Lines
Ř Table
II – 157 Tariff Lines for Both BCD and AIDC Concessions
Ř Table
III – 37 Tariff Lines under TRQ
Notification
No. 20/2026-Customs: Product-wise Summary of India–Oman Tariff Concessions
Effective
Date: 1 June 2026
Objective: Grants preferential customs duty rates and tariff-rate quotas
(TRQs) for imports originating from the Sultanate of Oman.
Product
Categories Covered
·
Live Animals & Animal Products
o
Horses, cattle, sheep, goats, poultry, meat, edible
offal, eggs and related products receive preferential BCD rates.
·
Fish & Marine Products
o
A large range of fish, crustaceans, molluscs and seafood products attract 0% BCD under
the concession schedule.
·
Agricultural & Horticultural Products
o
Vegetables, fruits, nuts, cereals, pulses, seeds,
herbs and plant products are covered under reduced tariff rates.
·
Processed Food Products
o
Prepared foods, confectionery, cocoa products,
beverages, fruit juices and food preparations receive preferential duties.
·
Animal Feed & Oil Cakes
o
Feed ingredients, oil cakes and residues are
covered with concessional duties.
·
Minerals & Ores
o
Sulphur, graphite, sand, clay, limestone, marble,
granite and various mineral products receive tariff concessions.
·
Energy Products
o
Coal, crude petroleum, petroleum products, natural
gas and related products are included in the schedule.
·
Chemicals & Petrochemicals
o
Organic and inorganic chemicals, fertilizers,
plastics, polymers and petrochemical products receive preferential treatment.
·
Plastics & Polymer Products (TRQ Items)
o
Selected polypropylene, polystyrene, PVC and PET
products are eligible under tariff-rate quotas with concessional duties.
·
Metals & Metal Products
o
Copper wire, aluminium products and other metal
goods receive reduced tariff rates; certain items are covered under TRQs.
·
Marble & Stone Products
o
Marble and worked stone products are covered under
concessional BCD and AIDC rates.
·
Fertilizers
o
Urea and other fertilizers receive 0% BCD
with specified AIDC rates.
·
Furniture & Home Furnishings
o
Chairs, tables, beds, mattresses, lighting fittings
and furniture parts are covered under concessional rates.
·
Textiles & Apparel
o
A wide range of garments and textile products
receive preferential duty treatment, with many tariff lines attracting 0%
BCD.
·
Optical, Medical & Technical Goods
o
Lenses, spectacles, cameras, microscopes and
related equipment are included under reduced duty rates.
Key
Features
·
Preferential rates apply only to goods originating
in Oman and complying with Rules of Origin requirements.
·
Certain products are subject to Tariff Rate
Quotas (TRQs) allocated by DGFT.
·
The notification contains concessions across thousands
of tariff lines covering agriculture, fisheries, minerals, chemicals,
manufactured goods and consumer products.
India–Oman CEPA: Key Product-wise Preferential Duty
Table (Effective 1 June 2026)
|
Product Category |
Preferential Duty Rate |
|
Fish & seafood products |
0% BCD on a
large number of tariff lines |
|
Fertilizers (Urea, Potassic & other specified fertilizers) |
0% BCD + 5% AIDC |
|
Raw Cotton |
0% BCD + 5% AIDC |
|
Solar Cells & Modules (specified items) |
0% BCD + 0% AIDC |
|
Textiles & Garments |
0% BCD on
most tariff lines |
|
Chemicals & Petrochemicals |
Mostly 0% BCD, with some items at 4%–9% |
|
Marble & Worked Stone |
15% BCD + 20% AIDC |
|
Candles |
12.5% BCD + 7.5% AIDC |
|
Plastic Films (selected items) |
0%–8% BCD, AIDC Nil |
|
Footwear (specified tariff lines) |
11.5% BCD + 18.5% AIDC |
|
Bicycles |
12% BCD + 15% AIDC |
|
Furniture |
15%–17.5% BCD + 5% AIDC |
|
Copper Wire Products |
4% BCD |
|
Aluminium (under TRQ) |
6.75% BCD, AIDC Nil |
Tariff
Rate Quota (TRQ) Products
|
Product |
In-Quota Duty |
|
Polypropylene, Polystyrene, PVC and other specified polymers |
6.75% BCD, AIDC Nil within
quota limits |
|
PET Resin (specified grades) |
6.75% BCD, AIDC Nil within
quota limits |
|
Marble & Stone Products |
15% BCD + 20% AIDC within
specified quota |
|
Aluminium Products |
6.75% BCD, AIDC Nil within
quota limits |
Key Takeaway
·
The
agreement grants duty-free (0% BCD) access to a very large number of
products, especially textiles, chemicals, seafood, agricultural products,
and renewable-energy components.
·
Selected
products such as marble, footwear, furniture, plastics, and aluminium
receive concessional rather than zero-duty treatment.
·
Certain
sensitive products are covered through Tariff Rate Quotas (TRQs)
administered by DGFT.
[Notification
No. 20/2026-Customs dated 31 May, 2026]
Seeks
to give effect to the first tranche of tariff concessions under India-Oman
CEPA.
G.S.R...(E).- In exercise of the powers conferred by sub-section (1)
of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government,
being satisfied that it is necessary in the public interest so to do, hereby exempts,—
(i) goods of the description as
specified in column (3) of the TABLE I appended hereto and falling under the
tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
as specified in the corresponding entry in column (2) of the said TABLE, from
so much of the duty of customs leviable thereon under the said Schedule as is
in excess of the amount calculated at the rate specified in the corresponding
entry in column (4) of the said TABLE;
(ii) goods of the description as
specified in column (3) of the TABLE II appended hereto and falling under the
Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
as specified in the corresponding entry in column (2) of the said TABLE, from
so much of the duty of customs leviable thereon under the said Schedule as is
in excess of the amount calculated at the rate specified in the corresponding
entry in column (4) of the said TABLE and from so much of the Agriculture
Infrastructure and Development Cess (AIDC) leviable
under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the
amount calculated at the rate specified in the corresponding entry in column
(5) of the said TABLE;
(iii) goods of the description
specified in column (3) of the TABLE III appended below, and falling within the
tariff item of the First Schedule to the Customs Tariff Act, 1975, as are
specified in the corresponding entry in column (2) of the said TABLE in such
quantity of total imports of such goods in a year, as specified in column (4)
of the said TABLE (hereinafter referred to as the 'tariff rate quota (TRQ)
quantity'), from so much of the duty of customs leviable thereon as is in
excess of the amount calculated at the rate as specified in the corresponding
entry in column (5) of the said TABLE (hereinafter referred to as the 'In-quota
tariff rate') and from so much of the Agriculture Infrastructure and
Development Cess (AIDC) leviable under section 124 of
the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at
the rate as specified in the corresponding entry in column (6) of the said
TABLE (hereinafter referred to as the 'In-quota AIDC rate'), subject to the
conditions specified in the Annexure to this notification,
when imported into the Republic of India
from the Sultanate of Oman:
Provided that the exemption
shall be available only if importer proves to the satisfaction of the Deputy
Commissioner of Customs or Assistant Commissioner of Customs, as the case may
be, that the goods in respect of which the benefit of this exemption is claimed
are of the origin of the Sultanate of Oman, in accordance with the Customs
(Administration of Rules of Origin under Trade Agreements) Rules, 2020 read
with rules as may be notified in this regard by the Central Government by
publication in the official Gazette.