India–Oman CEPA Opens New Opportunities: Complete DGFT TRQ Procedure Guide (2026)

Key Takeaways

• DGFT has issued Public Notice No. 20/2026-27 dated 13 July 2026 notifying the procedure for allocation of Tariff Rate Quotas (TRQs) under the India–Oman Comprehensive Economic Partnership Agreement (CEPA).
• Paragraph 2.92 and Appendix 2A of the Handbook of Procedures (HBP) 2023 have been amended to incorporate the new TRQ framework.
• Applications for TRQ authorisations will be submitted online through the DGFT Import Management System.
• TRQ authorisations will be issued electronically and integrated with the Indian Customs Electronic Data Interchange System (ICES).
• Imports under the TRQ scheme require a valid Certificate of Origin issued by the competent authority in Oman.

Introduction

The India–Oman Comprehensive Economic Partnership Agreement (CEPA) introduces preferential market access for several products through Tariff Rate Quotas (TRQs). To operationalise these commitments, the Directorate General of Foreign Trade (DGFT) has issued Public Notice No. 20/2026-27, amending Paragraph 2.92 and Appendix 2A of the Handbook of Procedures (HBP) 2023.

The notification establishes the complete administrative framework for allocation, issuance, utilisation, and monitoring of TRQ authorisations. Businesses importing eligible goods from Oman should understand these procedures before claiming preferential tariff benefits.

What is a Tariff Rate Quota (TRQ)?

A Tariff Rate Quota allows a specified quantity of eligible goods to be imported at a preferential customs duty. Once the approved quota is exhausted, imports may become subject to the normal applicable customs duty.

The India–Oman CEPA uses TRQs for selected products to gradually liberalise trade while maintaining controlled market access.

Why is this DGFT Notification Important?

The Public Notice formally incorporates the India–Oman CEPA TRQ procedure into India‘s Handbook of Procedures.

The notification covers:

• Annual import TRQs
• Eligible HS Codes
• Applicable tariff modalities
• Online application procedure
• Authorisation validity
• Customs integration
• Certificate of Origin requirement
• Financial year-based quota allocation

This provides businesses with a transparent mechanism for availing preferential imports under the Agreement.

Products Covered Under India–Oman CEPA TRQs

The notification covers a wide range of products across agriculture, chemicals, polymers, plastics, marble, metals, and industrial raw materials.

Major product groups include:

Agricultural Products

• Fresh Dates (HS 08041010)
• Other Dates (HS 08041090)

TRQ Modality

• Tariff Elimination Immediate (TEI)
• TRQ up to 2,000 tonnes (cumulative for both tariff lines)

Marble and Travertine

The notification provides TRQ provisions for:

• Marble Blocks
• Marble Slabs
• Marble Blocks/Tiles
• Monumental Marble

These products receive tariff reductions subject to Minimum Import Price (MIP), annual quantity limits, or phased tariff reduction schedules depending on the applicable tariff line.

Chemicals

Eligible chemical products include:

• Ethylene Glycol (Ethanediol)
• Linear Alkylbenzenes
• Mixed Alkylbenzenes

These products are covered through phased tariff reduction schedules with specified annual TRQ quantities.

Plastic & Polymer Products

A significant number of polymer tariff lines are covered, including:

• LLDPE
• LDPE
• Polyethylene
• Polypropylene
• Propylene Copolymers
• Poly Iso-Butylene
• ABS Copolymers
• PVC Resin
• CPVC Resin
• PET Flakes
• Polyurethanes

Depending on the tariff line, the notification provides phased tariff reductions over 5–7 years together with cumulative quota allocations or quota volumes linked to historical import averages.

Metal Products

The notification also includes:

• Copper Weld Wire
• Welding Wire
• Aluminium Ingots
• Aluminium Alloy Ingots
• Aluminium Billets
• Aluminium Wire

These products are eligible for phased tariff elimination with quota limits based on historical import volumes.

Featured Snippet

The DGFT has notified the complete Tariff Rate Quota (TRQ) allocation procedure under the India–Oman CEPA through Public Notice No. 20/2026-27. Eligible importers can apply online through the DGFT Import Management System for notified products, subject to applicable TRQ quantities, Certificate of Origin requirements, and customs compliance.

Eligible Tariff Rate Quota (TRQ) Modalities under India–Oman CEPA

The DGFT notification introduces different Tariff Rate Quota (TRQ) modalities depending on the product category. Rather than applying a single concession across all goods, the India–Oman CEPA adopts product-specific tariff liberalisation schedules.

The principal modalities notified include:

1. Tariff Elimination Immediate (TEI)

Certain products receive immediate tariff elimination within the notified TRQ limit.

Example:

• Fresh Dates (HS 08041010)
• Other Dates (HS 08041090)

These products are eligible for Tariff Elimination Immediate (TEI) with a cumulative TRQ of up to 2,000 tonnes for both tariff lines.

2. Tariff Reduction (TR)

Several products receive gradual tariff reductions over a specified period, generally ranging from 3 to 7 years, depending on the tariff line.

Examples include:

• Ethylene Glycol
• Linear Alkylbenzenes
• Polypropylene
• ABS Copolymers
• PVC Resin
• PET Flakes
• Polyurethanes
• Marble products

For many tariff lines, the TRQ quantity is based on:

• Fixed annual quota
• Historical import averages
• Cumulative quota for multiple tariff lines
• Progressive annual liberalisation

3. Tariff Elimination Phased (TEP)

Certain metal products are covered under Tariff Elimination Phased (TEP).

These include products such as:

• Copper Weld Wire
• Aluminium Ingots
• Aluminium Alloy Ingots
• Aluminium Billets
• Aluminium Wire

The notification prescribes phased tariff elimination linked with TRQ quantities and historical moving-average import volumes.

Important Definitions Mentioned in the Notification

The notification defines several key abbreviations used throughout the TRQ schedule:

• TEI – Tariff Elimination Immediate
• TEP – Tariff Elimination Phased
• TR – Tariff Reduction
• TRQ – Tariff Rate Quota
• KTA – Kilo Tonnes per Annum

Understanding these terms is essential while interpreting the applicable concession for each tariff line.

Customs Conditions for Imports under India–Oman CEPA

The Public Notice clearly states that imports under the notified TRQs remain subject to the relevant Ministry of Finance (Department of Revenue) Customs Notification No. 20/2026-Customs dated 31 May 2026, as amended from time to time.

Accordingly, importers should ensure that they comply not only with DGFT procedures but also with the applicable customs notification governing concessional imports under the India–Oman CEPA.

Certificate of Origin Requirement

One of the most important compliance requirements specified in the notification is the production of a valid Certificate of Origin (CoO).

At the time of customs clearance in India, the importer must produce a Certificate of Origin issued by the competent authority in Oman.

Without a valid Preferential Certificate of Origin, the importer may not be able to claim the applicable preferential tariff treatment available under the India–Oman CEPA.

Financial Year for TRQ Allocation

Unlike calendar-year allocations followed in some trade arrangements, the DGFT has clarified that the TRQ year under the India–Oman CEPA will follow the Indian financial year.

Accordingly, the relevant period is:

1 April to 31 March

This financial year will be used for allocation, utilisation, and monitoring of the notified Tariff Rate Quotas.

Online Application Process for TRQ Authorisation

The notification prescribes a completely digital application process.

Importers seeking TRQ authorisation must submit their applications through the DGFT website using the following path:

DGFT Website → Import Management System → Tariff Rate Quota (TRQ)

This online process has been introduced to improve transparency, faster processing, and electronic integration with Customs systems.

Application Fee

Applicants are required to:

• submit the TRQ application online; and
• pay the prescribed application fee.

The notification specifically provides that the application, together with the requisite fee, shall be filed electronically through the DGFT system.

Important Application Timeline

For annual TRQ allocations beginning from FY 2027–28 onwards, the notification specifies that:

• Applications must be submitted on or before 28 February of the preceding financial year.

For the Financial Year 2026–27, DGFT has clarified that a separate Public Notice will be issued announcing:

• the application window;
• allocation procedure; and
• pro-rata distribution of the eligible quota for the remaining period of the financial year, calculated from the date the Agreement enters into force.

This transitional arrangement is intended to facilitate implementation during the first year of the India–Oman CEPA.

Information Included in the TRQ Authorisation

According to the notification, every TRQ authorisation issued by DGFT will contain important particulars, including:

• Name and address of the importer
• Import Export Code (IEC)
• Customs notification number
• Applicable tariff item
• Authorised quantity
• Validity period of the authorisation

These details enable Customs authorities to electronically verify and administer quota utilisation.

Electronic Issuance and Customs Integration

The Public Notice confirms that TRQ authorisations will be:

• issued electronically by DGFT; and
• transmitted directly to the Indian Customs Electronic Data Interchange System (ICES).

This electronic integration is expected to reduce paperwork and improve the efficiency of customs processing for eligible imports.

Electronic Debit of TRQ Quantity in ICES

One of the significant procedural improvements introduced by the DGFT notification is the electronic management of Tariff Rate Quotas through the Indian Customs Electronic Data Interchange System (ICES).

The Public Notice clearly states that imports against an approved TRQ authorisation shall be permitted only after electronic debit of the authorised quantity in the ICES system.

This ensures:

• Real-time monitoring of quota utilisation
• Better coordination between DGFT and Customs
• Reduced manual intervention
• Greater transparency in quota administration

Validity of TRQ Authorisation

The notification specifies a clear validity period for every TRQ authorisation issued under the India–Oman CEPA.

A TRQ authorisation shall remain valid for:

• A maximum period of 12 months, or
• Up to the end of the relevant Financial Year,

whichever is earlier.

Imports under the India–Oman CEPA can only be cleared by Indian Customs during the validity period of the authorised TRQ.

Importers should therefore carefully plan shipment schedules and customs clearance to ensure the quota remains valid at the time of import.

Procedure Incorporated into the Handbook of Procedures

The DGFT notification also confirms that the complete operational procedure for imports under the India–Oman CEPA TRQ mechanism has now been incorporated into:

Annexure VIII to Appendix 2A of the Handbook of Procedures (HBP) 2023.

This provides importers with a permanent procedural framework for future TRQ applications under the Agreement.

Compliance Checklist for Importers

Before applying for a Tariff Rate Quota authorisation under the India–Oman CEPA, businesses should verify the following:

Confirm that the imported product falls under one of the eligible HS Codes notified by DGFT.

Review the applicable TRQ modality (TEI, TR, or TEP) for the relevant tariff line.

Verify the available annual quota and applicable quantity limits.

Ensure that the import qualifies under the relevant Customs Notification.

Obtain a valid Certificate of Origin issued by the competent authority in Oman.

Apply online through the DGFT Import Management System – Tariff Rate Quota (TRQ) module.

Pay the prescribed application fee.

Submit the application before the applicable deadline.

Monitor issuance of the electronic TRQ authorisation.

Ensure quota availability in ICES before customs clearance.

Common Mistakes to Avoid

Importers should avoid the following errors while seeking benefits under the India–Oman CEPA:

• Applying under an incorrect HS Code.
• Assuming every product covered by the CEPA automatically qualifies for TRQ benefits.
• Missing the prescribed application deadline.
• Importing quantities beyond the authorised TRQ allocation.
• Not obtaining the mandatory Certificate of Origin from Oman.
• Ignoring the validity period of the TRQ authorisation.
• Delaying customs clearance until after the authorisation expires.
• Failing to verify quota utilisation through ICES.

Proper planning and documentation can help businesses avoid unnecessary delays and ensure seamless customs clearance.

Industry Insights

The India–Oman CEPA is expected to strengthen bilateral trade by providing preferential tariff access across a diverse range of products, including agricultural commodities, chemicals, plastics, polymers, marble, copper products, and aluminium products.

The newly notified TRQ allocation mechanism provides greater certainty to importers by:

• Digitising the application process
• Integrating DGFT authorisations with Customs
• Establishing transparent allocation procedures
• Standardising documentation requirements
• Improving monitoring of quota utilisation

Businesses that regularly import covered products should monitor DGFT notifications each financial year to apply within the prescribed timelines and maximise the benefits available under the Agreement.

Featured Snippet

The DGFT has operationalised the India–Oman CEPA Tariff Rate Quota (TRQ) mechanism by notifying an online application process through the DGFT Import Management System. Eligible importers must obtain a valid TRQ authorisation, produce a Certificate of Origin issued in Oman, and complete customs clearance within the authorisation’s validity period to claim preferential tariff benefits.

Frequently Asked Questions (FAQs)

1. What is the purpose of the DGFT Public Notice on India–Oman CEPA TRQs?

The Public Notice introduces the official procedure for allocation and administration of Tariff Rate Quotas (TRQs) under the India–Oman Comprehensive Economic Partnership Agreement by amending the Handbook of Procedures (HBP) 2023.

2. How can businesses apply for a TRQ authorisation?

Applications must be submitted online through the DGFT Import Management System → Tariff Rate Quota (TRQ) module along with the prescribed application fee.

3. Is a Certificate of Origin mandatory?

Yes. At the time of customs clearance, the importer must produce a Certificate of Origin issued by the competent authority in Oman to claim preferential tariff treatment.

4. How long is a TRQ authorisation valid?

A TRQ authorisation remains valid for up to 12 months or until the end of the relevant financial year, whichever is earlier.

5. When should applications be submitted?

For FY 2027–28 onwards, applications for annual TRQ allocation should be filed by 28 February of the preceding financial year. For FY 2026–27, DGFT will notify the application window separately.

6. Can imports be cleared after the authorisation expires?

No. Imports under a TRQ authorisation can only be cleared during its validity period.

7. What is ICES’ role in the TRQ process?

DGFT electronically transmits approved TRQ authorisations to the Indian Customs Electronic Data Interchange System (ICES), where the authorised quantity is electronically debited before eligible imports are cleared.

Conclusion

The DGFT’s notification of the Tariff Rate Quota procedure under the India–Oman Comprehensive Economic Partnership Agreement marks an important milestone in implementing the Agreement. By introducing a transparent online application process, electronic authorisations, ICES integration, and clearly defined compliance requirements, the new framework enables eligible importers to access preferential tariff benefits more efficiently.

Businesses importing dates, marble, chemicals, polymers, plastics, copper products, aluminium products, and other notified goods should familiarise themselves with the applicable TRQ modality, maintain proper documentation, and comply with both DGFT and Customs requirements to fully benefit from the India–Oman CEPA.

CTA – Need Assistance with DGFT & CEPA Compliance?

Navigating TRQ allocations, DGFT procedures, Customs notifications, and preferential trade agreements can be complex. A V International, with over 35 years of experience, provides end-to-end assistance for DGFT compliance, IEC services, import-export advisory, Certificates of Origin, customs documentation, and Foreign Trade Policy matters.

Whether you need support with India–Oman CEPA, TRQ applications, or other DGFT regulatory requirements, our experienced team can help ensure a smooth and compliant process.

Written By

Akash Bhangare

Having more than 10 years of experience in EPR Compliance, Legal Metrology, DGFT Regulations, and Import Export Consulting Services in India.

Associated with A V International, a company with over 35 years of expertise in Environmental Compliance, EPR Registrations, Licensing, DGFT Consultancy, and Regulatory Approvals.