Rule 6 - Minimal or Insufficient Operations and Processes - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022

6. Minimal or Insufficient Operations and Processes. - Notwithstanding anything contained in these rules, a product shall not be considered originating in a Party by merely undergoing any of the following operations in the territory of that Party, namely:- (a) operations to ensure the preservation of products in good condition during transport, and storage (such as drying, freezing or thawing, keeping in brine, removal of damaged parts) and other similar operations; (b) changes of packaging and breaking up and assembly of packages; (c) washing, cleaning, removal of dust, oxide, oil, paint or other coverings; (d) for textiles: attaching accessory articles such as straps, bands, beads, cords, rings and eyelets, ironing or pressing of textiles; (e) simple painting and polishing; (f) husking, partial or total bleaching, polishing, and glazing of cereals and rice; (g) operations to colour sugar or form sugar lumps; (h) peeling and removal of stones and shells from fruits, nuts and vegetables; (i) sharpening, simple grinding or simple cutting; (j) simple operations such as removal of dust, sifting, screening, sorting, classifying, grading, matching; (k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations; (l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging; (m) simple mixing of products, whether or not of different kinds; (n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; (o) slaughter of animals; (p) simple testing, calibration, inspection or certification; or (q) any combination of two or more operations in clauses (a) to (p). (2) For the purposes of sub-rule (1), simple describes an activity which needs neither special skills nor machines, apparatus or equipment especially produced or installed to carry out the activity.