Central Government has exempted goods specified in Table I, Table II and Table III of this notification, falling under the First Schedule to the Customs Tariff Act, 1975, when imported into the Republic of India from the Sultanate of Oman, as follows.

Goods in Table I are exempted from so much of the duty of customs leviable under the First Schedule as is in excess of the rate specified in column (4) of Table I.

Goods in Table II are exempted from so much of customs duty as is in excess of the rate specified in column (4) and from so much of the Agriculture Infrastructure and Development Cess (AIDC) as is in excess of the rate specified in column (5) of Table II.

Goods in Table III, within the Tariff Rate Quota (TRQ) quantity specified in column (4), are exempted from so much of customs duty as is in excess of the in-quota tariff rate in column (5) and from so much of AIDC as is in excess of the in-quota AIDC rate in column (6) of Table III, subject to conditions specified in the Annexure.

The exemption is available only if the importer proves to the satisfaction of the Deputy Commissioner or Assistant Commissioner of Customs that the goods 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 by the Central Government. The notification covers a large number of tariff items across multiple chapters of the Customs Tariff Act with specified concessional BCD rates.