11. A panellist shall not engage in ex parte contacts concerning the proceeding.
12. A panellist shall not communicate matters concerning actual or potential violations of this Annex by another panellist unless the communication is to both Parties or is necessary to ascertain whether that panellist has violated or may violate this Annex.
Independence and Impartiality of Panellists
13. A panellist shall be independent and impartial. A panellist shall act in a fair manner and shall avoid creating an appearance of impropriety or bias.
14. A panellist shall not be influenced by self-interest, outside pressure, political considerations, public clamour, prior affiliation, loyalty to a Party or fear of criticism.
15. A panellist shall not, directly or indirectly, incur any obligation or accept any benefit that would in any way interfere, or appear to interfere, with the proper performance of the panellist's duties.
16. A panellist shall not use their position on the Panel to advance any personal or private interests. A panellist shall avoid actions that may create the impression that others are in a special position to influence the panellist. A panellist shall make every effort to prevent or discourage others from representing themselves as being in such a position.
17. A panellist shall not allow past or existing financial, business, professional, family, or social relationships or responsibilities to influence the panellist's conduct or judgment.
18. A panellist shall avoid entering into any relationship, or acquiring any financial interest, that is likely to affeet the panellist's impartiality or that might reasonably create an appearance of impropriety or bias.
Duties in Certain Situations
19. A panellist or former panellist shall avoid actions that may create the appearance that the panellist was biased in carrying out the panellist's duties, or would benefit from the decision or report of the Panel.
Maintenance of Confidentiality
20. A panellist or former panellist shall not at any time disclose or use any non-public information concerning the proceeding or acquired during the proceeding except for the purposes of the proceeding and shall not, in any case, disclose or use any such information to gain personal advantage, or advantage for others, or to affect adversely the interest of others. A panellist shall not make any public statement regarding the merits of a pending Panel proceeding.
21. A panellist shall not disclose a panel report, or parts thereof, prior to its publication.
22. A panellist or former panellist shall not at any time disclose the deliberations of a Panel, or any panellist's view, except as required by legal or constitutional requirements.
Chapter 14. EXCEPTIONS
Article 14.1 General Exceptions
1. For the purposes of Chapter 2 (Trade in Goods), Chapter 3 (Rules of Origin), Chapter 4 (Sanitary and Phytosanitary Measures), Chapter 5 (Technical Barriers to Trade), Chapter 6 (Customs Procedures and Trade Facilitation), Article XX of the GATT 1994 and its interpretative notes are incorporated into and form part of this Agreement, mutatis mutandis.
2. For the purpose of Chapter 8 (Trade in Services), Article XIV of the GATS, including its footnotes, is incorporated into and forms part of this Agreement, mutatis mutandis.
Article 14.2 Security Exceptions
1. Nothing in this Agreement shall be construed to:
(a) require any Party to furnish any information, the disclosure of which it considers contrary to its essential security interests; or
(b) prevent any Party from taking any action which it considers necessary for the protection of its essential security interests:
(i) relating to fissionable and fusionable materials or the materials from which they are derived;
(ii) relating to the traffic in arms, ammunition and implements of war and to such traffic in other goods and materials as is carried on directly or indirectly for the purpose of supplying a military establishment;
(iii) relating to the supply of services as carried out directly or indirectly for the purpose of provisioning a military establishment;
(iv) relating to the protection of critical public infrastructure, including, but not limited to, critical communications infrastructure, power infrastructure and water infrastructure, from deliberate attempts intended to disable or degrade such infrastructure;
(v) taken in time of domestic emergency, or war or other emergency in international relations; or
(c) prevent any Party from taking any action in pursuance of its obligations under the United Nations Charter for the maintenance of international peace and security.
Article 14.3 Taxation
1. Nothing in this Agreement shall apply to any direct taxation measure.
2. Nothing in this Agreement shall affect the rights and obligations of any Party under any tax convention. In the event of any inconsistency between this Agreement and any tax convention, the tax convention shall prevail to the extent of the inconsistency.
3. Neither Party shall have recourse to dispute settlement under Chapter 13 (Dispute Settlement), for determination of the inconsistency under paragraph 2. For greater certainty, any such determination of the inconsistency should be addressed in accordance with the relevant tax convention under paragraph 2.
Chapter 15. ADMINISTRATION OF THE AGREEMENT
Article 15.1 Joint Committee
1. The Parties hereby establish a Joint Committee.
2. The Joint Committee:
(a) shall be composed of representatives of the Parties; and
(b) in addition to the committees, subcommittees or working groups expressly provided for under this Agreement, may establish or restructure committees, subcommittees or working groups as it considers necessary to assist it in accomplishing its tasks and assign any of its powers thereto.
3. The Joint-Committee shall meet within 1 year from the entry into force of this Agreement. Thereafter, it shall meet at least once every 2 years unless the Parties agree otherwise, to consider any matter relating to this Agreement. The regular sessions of the Joint Committee shall be held alternately in the territories of the Parties.
4. Upon request by a Party, the Joint Committee shall hold special sessions without undue delay.
5. The functions of the Joint Committee shall be as follows:
(a) to review, consider, assess, and monitor the results and overall operation of this Agreement, including improving market access in the light of the experiences gained during application of this Agreement and its objectives, including matters reported by the committees, subcommittees, working groups or contact points;
(b) to consider and recommend any amendments to this Agreement that may be proposed by either Party, including those listed in paragraph 3 of 16.2 (Amendment- Final Provisions);
(c) to endeavour to amicably resolve disputes between the Parties in connection with -the, . operation or implementation of the Agreement, without prejudice to the rights of the Parties under Chapter 13 (Dispute Settlement);
(d) to supervise and coordinate the work of all committees, subcommittees and working groups established under this Agreement;
(e) if requested by either Party, to impose interpretation to be given to the provisions of this Agreement;
(f) to review the possibility of further removal of obstacles to trade between the Parties and the further development of the trade relationship;
(g) to explore ways to further enhance trade between the Parties and to further the objectives of this Agreement;
(h) to consider any other matter that may affect the operation of this Agreement;
(i) to adopt decisions or make recommendations as envisaged by this Agreement; and
U) to carry out any other functions as may be agreed to by the Parties.
6. The Joint Committee shall establish its own working procedures. A committee, subcommittee or working group under this Agreement may adopt the Joint Committee working procedures with necessary modifications.
7. Meetings of the Joint Committee and of any committee, subcommittee or working group under this Agreement may be conducted in person or by any other means as determined by the Parties.
Article 15.2 Communications
1. Each Party shall designate a contact point to receive and facilitate official communications between the Parties on any matter relating to this Agreement, except for matters for which this Agreement establishes a specific contact point.
2. All official communications in relation to this Agreement shall be in the English language.
3. Each Party shall promptly notify the other Party, in writing, of any changes to its overall contact point or any other contact point under this Agreement.
Chapter 16. FINAL PROVISIONS
Article 16.1
Annexes, Footnotes and Side Letters
The Annexes, footnotes, and Side Letters shall constitute an integral part of this Agreement, unless otherwise provided.
Article 16.2 Amendments
1. Either Party may submit proposals for amendments to this Agreement to the Joint Committee for its consideration.
2. After the Joint Committee's recommendation, the Parties may agree in writing to amend this Agreement. Such amendment shall be subject to completion of internal legal procedures of the Parties. Where an amendment has been ratified, accepted or approved by a Party, it shall notify the other Party of such ratification, acceptance or approval, in writing, through diplomatic channels.
3. Notwithstanding paragraph 2, amendments relating only to the following Annexes may be made by the Joint Committee and exchanged through diplomatic notes between the Governments of the Parties:
(a) Annex 3A (Minimum Required Information);
(b) Annex 38 (Product Specific Rules);
(c) Annex 3C (Format of the Certificate of Origin under the India-Oman Trade Agreement);
(d) Annex 13A (Rules of Procedure for the Panel); and
(e) Annex 138 (Code of Conduct for Panellists).
Article 16.3 General Review
1. The Parties shall undertake a general review of this Agreement, with a view to furthering its objectives, at ministerial level, within 3 years after the date of entry into force of this Agreement unless mutually agreed by the Parties.
2. Any review pursuant to paragraph 1 shall take into account:
(a) facilitating trade through liberalisation of market access for goods and services;
(b) that balanced outcomes flow from the implementation and overall operation of this Agreement;
(c) the work of relevant committees, subcommittees, or working groups established under th_is Agreement, including reviews under relevant Chapters; and
(d) any other matters as may be agreed by the Parties.
Article 16.4 Duration and Termination
1. This Agreement shall be valid for an indefinite period.
2. Either Party may terminate this Agreement by a written notification to the other Party, and the termination shall take effect 12 months after the date of such notification, or on such other date as the Parties may agree.
Article 16.5 Entry into Force
1. The Parties shall ratify this Agreement in accordance with their internal legal procedures.
2. When a Party has ratified this Agreement in accordance with its internal legal procedures, that Party shall notify the other Party of such ratification, approval or acceptance in writing, through diplomatic channels, within a period of 60 days.
3. Unless the Parties agree otherwise, where both Parties have notified each other of such ratification, approval or acceptance, this Agreement shall enter into force on the first day of the second month following the date of receipt of the last written notification, or on such other date as the Parties may agree.
Conclusion
IN WITNESS WHEREOF, the undersigned, being duly authorised by their respective Governments, have signed this Agreement.
DONE in two originals at Muscat on this eighteenth day of December, 2025 corresponding to 25 Jumada al-Thani 1447 AH.
For the Government of the Republic of India
Piyush Goyal
Minister of Commerce and Industry
For the Government of the Sultanate of Oman
Qais bin Mohammed Al Yousef
Minister of Commerce, Industry and Investment Promotion