Rule 5 - De Minimis - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022

5. De Minimis.- (1) Notwithstanding anything contained in sub-rule (1) of rule 3, non-originating materials not meeting the required change in tariff classification, applicable in the product specific rule, shall be deemed to be originating if: (a) their total value does not exceed ten per cent. of the FOB value or Ex-Works price of the exported product; or (b) in the case of textiles and clothing under HS chapters 50-63, the weight of the non-originating material is less than seven per cent. of the total weight of the materials used in the production of the exported product or ten per cent. of the FOB value or Ex-Works price. (2) In the case of a wholly obtained product, a de minimis value not exceeding one per cent. of the FOB value or Ex-Works price of the exported product is allowed.