Rule 5A - De Minimis - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore) Rules, 2005

1 [5A. De Minimis 1. A good that does not undergo a change in tariff classification pursuant to Rule 5 and Annex B in the final process of production shall be considered as originating if: (a) for all goods except those falling within chapters 50 through 63 of the Harmonised System: (i) the value of all non-originating materials used in its production, which do not undergo the required change in tariff classification, does not exceed ten per cent. of the FOB value of the good; and (ii) the good meets all other applicable criteria set forth in the rules for qualifying as an originating good; and (b) for goods falling within chapters 50 through 63 of the Harmonised System: (i) the total weight of non-originating basic textile materials used in its production, which do not undergo the required change in tariff classification, does not exceed seven per cent. of the total weight of all the basic textile material used; and (ii) the good meets all other applicable criteria set forth in the rules for qualifying as an originating good. 2. The value of such non-originating materials shall be included in the value of non-originating materials for any applicable local value added content requirement for the good. ] ******** Notes 1. Inserted vide Notification No. 79/2018 - Customs (N.T.) dated 14-09-2018