Rule 5 - Goods produced using non-originating materials. - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, 2011

5. Goods produced using non-originating materials. - (1) For the purposes of clause (b) of rule 3, goods shall qualify as an originating goods of a Party if,- (a) the goods have a qualifying value content, calculated using the formula set out in rule 6, of not less than thirty-five percent; and (b) all non-originating materials used in the production of the goods have undergone in the Party a change in tariff classification at the six-digit level (i.e. a change in tariff sub-heading) of the Harmonized System. (2) Notwithstanding anything contained in sub-rule (1), goods subject to product specific rules shall qualify as an originating goods of a Party if it satisfies the applicable product specific rules set out in Annexure-1 . (3) For the purposes of clause (b) of sub-rule (1) and the relevant product specific rules set out in Annexure-1, the rule requiring that the materials used have undergone a change in tariff classification or a specific manufacturing or processing operation, shall apply only to non-originating materials.