India–Oman CEPA TRQ 2026–27: Eligible Products, In-Quota Duty Rates and Application Guide

August 05, 2026

The Directorate General of Foreign Trade (DGFT) has invited applications for Tariff Rate Quota (TRQ) allocation under the India–Oman Comprehensive Economic Partnership Agreement (CEPA) for FY 2026–27.

Applications can be submitted from 4 August 2026 to 19 August 2026 for specified imports of dates, marble, chemicals, polymers, plastics and aluminium products from Oman.

For eligible importers, a TRQ can provide access to a lower customs-duty rate within an allocated quantity. The benefit, however, is neither universal nor automatic. It depends on DGFT allocation, Omani origin, the correct HS classification, prescribed documentation and acceptance of the claim by Indian Customs.

What Has Changed Under the India–Oman CEPA?

Three measures together operationalise the present TRQ opportunity:

Customs Notification No. 20/2026-Customs dated 31 May 2026, effective from 1 June 2026, notified the India–Oman CEPA tariff concessions, including the in-quota BCD and AIDC rates.

DGFT Public Notice No. 20/2026–27 dated 13 July 2026 amended paragraph 2.92 and Appendix 2A of the Handbook of Procedures 2023 to add the India–Oman CEPA TRQ products and application procedure.

DGFT Public Notice No. 24/2026–27 dated 3 August 2026 opened the FY 2026–27 application window from 4–19 August 2026 and specified the quota quantities available for the remaining part of the financial year.

The result is a product-specific import opportunity: eligible goods of Omani origin may access the notified concessional rate only within a valid DGFT TRQ authorisation and its allocated quantity.

What Is a Tariff Rate Quota?

A Tariff Rate Quota permits a specified quantity of eligible goods to be imported at a lower in-quota duty rate. Imports exceeding the allocated quantity, made without a valid authorisation or cleared outside its validity period do not receive the TRQ concession and are subject to the otherwise applicable duty.

A TRQ therefore does not make the product freely importable at the lower rate for every importer. It combines:

a notified product and HS code;

a limited quota quantity;

an in-quota customs-duty rate;

a DGFT allocation process; and

origin, documentation and Customs conditions.

India–Oman CEPA TRQ Duty Comparison for FY 2026–27

The following table covers all 30 tariff lines with positive FY 2026–27 quota quantities invited through DGFT Public Notice No. 24/2026–27. Tariff lines sharing one combined quota and the same rate are grouped together for clarity.

How to read the comparison: “MFN/reference rate” is the benchmark recorded in DGFT’s TRQ schedule. It should not be treated as the net duty historically paid in every transaction, because another exemption or product-specific notification may have applied. “In-quota rate” is the FY 2026–27 CEPA rate available subject to all TRQ conditions.

Product and HS code(s)	FY 2026–27 quota	DGFT MFN/reference rate	CEPA in-quota rate: BCD + AIDC	Rate difference	Simple indicative difference per ₹10 lakh assessable value*
Fresh and other dates — 08041010, 08041090	2,000 MT combined	30%	0%	30 points	₹3,00,000
Marble and travertine blocks — 25151210	1,00,000 MT	40%	25%	15 points	₹1,50,000
Marble and travertine slabs — 25151220	15,00,000 sq. mtr.	40%	25%	15 points	₹1,50,000
Ethylene glycol (ethanediol/MEG) — 29053100	1,50,000 MT	5%	4.50%	0.50 point	₹5,000
Linear alkylbenzenes — 38170011	1,049 MT	7.50%	6.75%	0.75 point	₹7,500
Specified polyethylene products — 39011010, 39011020, 39011090, 39012000, 39014010, 39014090, 39019000	75,000 MT combined	7.50%	6.75%	0.75 point	₹7,500
Polypropylene and propylene copolymers — 39021000, 39023000, 39029000	10,700 MT combined	7.50%	6.75%	0.75 point	₹7,500
Other polystyrene — 39031990	34.802 MT	7.50%	6.75%	0.75 point	₹7,500
ABS copolymers — 39033000	1.054 MT	7.50%	6.75%	0.75 point	₹7,500
Suspension-grade PVC resin — 39041020	166.666 MT	10%	6.75%	3.25 points**	₹32,500**
Other PVC — 39041090	355.937 MT	10%	6.75%	3.25 points**	₹32,500**
Non-plasticised PVC — 39042100	6 MT	10%	6.75%	3.25 points**	₹32,500**
PET flakes and specified primary forms — 39076110, 39076190, 39076930	2,000 MT combined	7.50%	6.75%	0.75 point	₹7,500
Worked marble blocks, tiles and monumental stone — 68022110, 68022120, 68022190	15,00,000 sq. mtr. combined	40%	35%	5 points	₹50,000
Non-alloyed aluminium ingots — 76011010	30,434.909 MT	7.50%	6.75%	0.75 point	₹7,500
Aluminium-alloy ingots — 76012010	81.296 MT	7.50%	6.75%	0.75 point	₹7,500
Non-alloyed aluminium wire exceeding 7 mm — 76051100	199.1 MT	7.50%	6.75%	0.75 point	₹7,500

* The illustrative difference is a simple comparison of the stated MFN/reference rate with the notified in-quota BCD and AIDC rates on ₹10 lakh of customs assessable value. It is not a landed-cost calculation and excludes Social Welfare Surcharge, IGST, anti-dumping duty, safeguard duty, other levies, valuation adjustments and the effect of tax credits.

** The DGFT schedule records a 10% MFN/reference rate for the specified PVC lines. A different effective normal rate may be available under another exemption on the date of import. The actual incremental saving should therefore be verified transaction by transaction before being quoted commercially.

Where Is the Commercial Advantage Strongest?

The scale of benefit varies materially by product:

Dates: The 30% reference rate falls to 0% in-quota BCD and AIDC. This is the clearest rate advantage in the current schedule.

Raw marble blocks and slabs: The combined notified burden falls from the 40% reference benchmark to 25%, subject to the applicable minimum import price and TRQ conditions.

Worked marble: The FY 2026–27 in-quota structure is 15% BCD plus 20% AIDC, compared with a 40% reference rate.

PVC: The schedule shows a larger percentage-point reduction than most other polymers, but the effective normal rate must be checked before calculating the real saving.

MEG, LAB, PE, PP, PET, polystyrene, ABS and aluminium: The initial rate reduction is smaller, but even a 0.50–0.75 percentage-point difference may be commercially relevant for high-value or bulk imports.

Lower customs duty can improve landed cost, sourcing flexibility and price competitiveness. It does not necessarily translate into an identical reduction in the final product price; freight, insurance, exchange rates, port costs, other duties, taxes and commercial margins continue to affect the outcome.

Product-Specific Conditions and Mandatory Documents

In addition to the standard online application requirements, DGFT has prescribed the following documents for specified categories:

Marble blocks—HS 25151210

The applicant must submit a valid Chartered Engineer Certificate covering:

installed marble-processing capacity;

machinery installation details; and

production undertaken during FY 2023–24, FY 2024–25 and FY 2025–26.

For the customs concession, the notified product description also requires a CIF/assessable value of at least USD 150 per MT.

Marble slabs and specified worked-marble products

For HS 25151220, 68022110, 68022120 and 68022190, the applicant must submit a valid pre-purchase agreement with the supplier in Oman.

For marble slabs under HS 25151220, the notified minimum CIF/assessable value is USD 25 per sq. mtr.

PET flakes and specified primary forms

For HS 39076110, 39076190 and 39076930, the applicant must submit an NOC from the Ministry of Environment, Forest and Climate Change, in accordance with the cited MoEF&CC Office Memorandum.

Who Can Use the Lower In-Quota Rate?

The concession can be used only where the importer can establish all relevant conditions, including:

the product falls under a tariff line with a positive quota for FY 2026–27;

the importer receives a valid DGFT TRQ authorisation;

the import remains within the quantity allocated to that importer;

the goods satisfy the India–Oman CEPA Rules of Origin;

a valid Certificate of Origin issued by the competent authority in Oman is available;

the product description, HS code and minimum import price, where prescribed, are fulfilled;

the consignment is cleared during the authorisation’s validity period; and

Indian Customs accepts the preferential claim.

A Certificate of Origin is necessary for the claim, but it does not replace the TRQ authorisation or guarantee Customs acceptance where classification, origin or other conditions are not fulfilled.

How to Apply for the India–Oman CEPA TRQ

Importers should follow a transaction-led approach:

Confirm the HS classification. Match the product specification with the notified tariff line; a commercial description alone is insufficient.

Verify the duty position. Compare the normal rate actually available on the proposed Bill of Entry date with the CEPA in-quota BCD/AIDC rate.

Check Oman origin. Confirm that the product can satisfy the agreement’s Rules of Origin and that the prescribed Certificate of Origin will be available.

Prepare supporting records. Keep the purchase arrangement, product literature, expected quantity, value and category-specific documents ready.

Apply online by 19 August 2026. Applications are filed through the DGFT website under Import Management System → Tariff Rate Quota (TRQ) with the prescribed fee.

Review the allocation carefully. DGFT issues the authorisation electronically and transmits it to the Indian Customs EDI System (ICES).

Claim the concession at import. Use the correct customs notification and origin documents; imports are permitted against the TRQ only after electronic debit of the authorised quantity in ICES.

The authorisation is valid for a maximum of 12 months or until the end of the relevant financial year, whichever is earlier. For an FY 2026–27 allocation, clearance must therefore occur within the period stated in the authorisation and no later than the end of that financial year.

Checks Importers Should Complete Before Applying

Is the eight-digit HS code correct for the exact product?

Does the FY 2026–27 notice assign a positive quota to that line?

Is the quantity individual or shared across multiple tariff lines?

Does the expected saving remain meaningful after all applicable duties and costs?

Can the Omani supplier support the Rules of Origin and Certificate of Origin requirements?

Are the required Chartered Engineer certificate, pre-purchase agreement or MoEF&CC NOC available, where applicable?

Can the consignment be shipped and cleared within the authorisation period?

Do the contract and pricing terms address the risk of non-allocation or denial of preference?

How Star Group Can Assist

Star Group can support importers with:

product and HS-code review;

comparison of the applicable normal and in-quota duty position;

India–Oman CEPA Rules of Origin and Certificate of Origin checks;

TRQ eligibility and quota mapping;

review of product-specific supporting documents;

DGFT TRQ application assistance; and

coordination of authorisation and customs-compliance requirements.

Early review is particularly important because the FY 2026–27 application window closes on 19 August 2026.

Key Takeaway

The India–Oman CEPA TRQ creates a time-bound sourcing opportunity, especially for dates and marble, while smaller rate reductions may still matter for bulk imports of chemicals, polymers and aluminium.

The commercial message should remain precise:

Eligible Oman-origin goods may access a lower in-quota customs-duty rate—not every Oman import, and not without a valid DGFT allocation and fulfilment of origin and Customs conditions.

Official References
DGFT Public Notice No. 24/2026–27 dated 3 August 2026—FY 2026–27 TRQ application window

DGFT Public Notice No. 20/2026–27 dated 13 July 2026—TRQ products and procedure

CBIC Notification No. 20/2026-Customs dated 31 May 2026—CEPA tariff and in-quota rates

DGFT Public Notices

Disclaimer

This article is intended solely for general information and awareness. It does not constitute legal, tax, customs, investment or commercial advice.

The “MFN/reference rates” are the rates recorded in the DGFT TRQ schedule and should not be treated as the historical or currently payable net duty for every import. The actual duty position depends on the tariff classification, product description, assessable value, origin, applicable exemption notifications, end-use conditions, date of import and other transaction-specific facts.

TRQ allocation is not guaranteed. Preferential treatment remains subject to the India–Oman CEPA, Customs Notification No. 20/2026-Customs as amended, DGFT authorisation, Rules of Origin, Certificate of Origin, CAROTAR 2020, electronic quota availability in ICES and assessment by Indian Customs. Quota quantities, procedures, rates and deadlines may be amended. Importers should verify the latest official provisions and obtain transaction-specific advice before contracting, applying or filing a Bill of Entry.

Frequently Asked Questions

DGFT has invited applications from 4 August 2026 up to 19 August 2026. Any extension or reopening would require a further DGFT communication.

No. The lower in-quota rate applies only to specified tariff lines and quantities, subject to a valid DGFT authorisation, Omani origin, documentation and Customs acceptance.

No. They are the reference rates recorded in DGFT’s schedule. The effective normal rate in a particular transaction may differ because of another exemption, product description, end-use condition or later amendment.

Dates have the largest stated reduction, from a 30% reference rate to 0% in-quota BCD/AIDC. Marble blocks and slabs move from a 40% reference benchmark to a combined 25% in-quota rate, subject to the prescribed conditions.

No. The importer also requires the applicable DGFT TRQ authorisation, adequate available quantity, correct classification and compliance with the customs notification. Customs may examine the underlying origin claim under the applicable Rules of Origin and CAROTAR 2020.

The in-quota rate is limited to the quantity electronically available against the authorisation. Quantity outside the allocation is subject to the otherwise applicable duty.

An authorisation is valid for a maximum of 12 months or until the end of the relevant financial year, whichever is earlier. The exact validity printed on the authorisation must be followed.

Not automatically. The notified table specifies the in-quota BCD and AIDC rates. IGST, SWS and any trade-remedy or other levies must be examined separately for the transaction.