Countries heavily dependent on oil for transportation fuel like India import crude oil due to insufficient production. Due to Western sanctions on Russia after the Russia-Ukraine war, Russia sold oil at a discount, attracting countries like China and India. By processing and exporting refined products, countries can benefit from cheaper Russian oil prices. The rules of Origin classify refined oil from a specific country as a product of that country, allowing for legal re-exports to Western countries. For instance, India was able to import Russian oil at a significantly lower price than the Dubai crude benchmark, leading to a notable increase in crude oil imports from Russia post-war.

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