Customs Duty Exemptions and Tariff Rate Quotas for Imports under India

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Dated: 01.06.2026

Customs Duty Exemptions and Tariff Rate Quotas for Imports under India – Oman CEPA

The CST-20-2026 notification is a significant government measure that details customs duty exemptions and tariff rate quotas for a wide range of goods imported into India from the Sultanate of Oman. This article provides a detailed overview of the notification, its implications for importers, and key highlights from the official schedule.

Key Features of CST-20-2026

Customs Duty Exemptions
- The notification grants a 0% customs duty rate on a large number of goods imported from Oman. This applies to various product categories, including chemicals, textiles, plastics, wood, and more.
- For example, goods under HS codes such as 28275910, 28275990, 28276010, and many others are listed with a 0.00% duty rate, making imports from Oman highly cost-effective for Indian businesses.
Tariff Rate Quotas (TRQs)
- While most goods enjoy full exemption, some items are subject to specific tariff rate quotas or reduced duty rates. For instance, certain chemicals and plastics have duty rates ranging from 2% to 9.5% depending on the HS code.
- Examples include:
  - HS code 29261000: 2.00%
  - HS code 29263000: 6.75%
  - HS code 29332100: 7.13%
  - HS code 38229010: 9.50%
Wide Product Coverage
- The notification covers thousands of HS codes, including but not limited to:
  - Chemicals and allied products
  - Plastics and articles thereof
  - Wood and wood products
  - Textiles and garments
  - Electronic components
  - Leather and hides
  - Metals and metal products

Benefits for Importers

Cost Savings: The 0% duty on most goods significantly reduces the landed cost for Indian importers, enhancing competitiveness.
Trade Facilitation: Simplified customs procedures and clear duty structures promote smoother trade flows between India and Oman.
Market Expansion: Indian businesses can diversify their sourcing and expand product offerings by leveraging duty-free imports from Oman.

How to Utilize the Exemptions

Identify Eligible Goods: Refer to the official schedule to confirm if your product’s HS code is listed for exemption or reduced duty.
Comply with Origin Rules: Ensure that goods meet the rules of origin requirements to qualify for the preferential rates.
Documentation: Maintain proper import documentation, including certificates of origin, to claim the exemption at Indian customs.

Notable Examples from the Schedule

Chemicals: HS codes 28275910 to 28291990 – All goods at 0.00% duty.
Plastics: HS codes 39013000, 39051210, 39051910, etc. – All goods at 0.00% duty.
Textiles: HS codes 50060031 to 55159990 – All goods at 0.00% duty.
Wood Products: HS codes 44032110 to 44079990 – All goods at 0.00% duty.
Exceptions: Some codes, such as 39161020 (9.00%) and 38229010 (9.50%), have non-zero duty rates.

Conclusion

The CST-20-2026 notification offers substantial opportunities for Indian importers sourcing from Oman by providing extensive customs duty exemptions and clear tariff rate quotas. Businesses are encouraged to review the official schedule, ensure compliance with all requirements, and take full advantage of the preferential trade terms to optimize their import strategies.

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Source: CBIC, Ministry of Finance, Govt. of India

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