Rule 8 - Minimal Operations - Customs Tariff (Determination of Origin of Goods under the India-Australia Economic Cooperation and Trade Agreement) Rules, 2022

8. Minimal Operations .- (1) Notwithstanding any provisions of these rules, the following operations when undertaken on non-originating materials to produce a good shall be considered as insufficient working or processing to confer on that good the status of an originating good, namely:- (a) preserving operations to ensure that the good remains in good condition for the purposes of transport or storage; (b) packaging or presenting goods for transportation or sale; (c) simple processes, consisting of sifting, screening, sorting, classifying, sharpening, cutting, slitting, grinding, bending, coiling, or uncoiling; (d) for textiles: attaching accessory articles such as straps, beads, cords, rings and eyelets; ironing or pressing of textiles; (e) affixing or printing of marks, labels, logos, or other like distinguishing signs on goods or their packaging; (f) mere dilution with water or another substance that does not materially alter the characteristics of the good; (g) disassembly of products into parts; (h) slaughtering of animals; (i) simple painting and polishing operations; (j) simple peeling, stoning, or shelling; (k) simple mixing of goods, whether or not of different kinds; or (l) any combination of two or more operations referred to in clauses (a) to (k). Explanation.- For the purpose of this sub-rule (1),- (a) simple describes activities which need neither special skills nor machines, apparatus or equipment especially produced or installed for carrying out the activity. (b) simple mixing describes activities which need neither special skills nor machines, apparatus or equipment especially produced or installed for carrying out the activity. However, simple mixing does not include a chemical reaction. Chemical reaction means a process, including a biochemical process, which results in a molecule with a new structure, by breaking intra-molecular bonds and by forming new intra-molecular bonds, or by altering the spatial arrangement of atoms in a molecule. (c) slaughtering means the mere killing of animals. (2) All operations carried out in a Party on given good shall be considered together when determining whether the working or processing undergone by that good is to be regarded as insufficient within the meaning of sub-rule (1).