Rule 9 - De Minimis - Customs Tariff (Determination of Origin of Goods under the India-Australia Economic Cooperation and Trade Agreement) Rules, 2022

9. De Minimis .- (1) A good, except for those falling within chapters 50 to 63 of the Harmonized System, that does not satisfy a change in tariff classification pursuant to Annexure-B shall nonetheless be an originating good if the value of non-originating materials used in the production of the good does not exceed ten per cent. of the FOB value of the good as defined under rule 2 and the good meets all of the other applicable requirements in these rules. (2) A good classified in Chapters 50 to 63 of the Harmonized System that does not qualify as originating good because certain non-originating materials used in the production of the good do not fulfil the requirements set out in Annexure-B, shall nonetheless be an originating good if the total weight of all such material does not exceed ten per cent. of the total weight of that good. (3) If a good described in sub-rule (1) or (2) is also subject to a qualifying value content requirement, the value of those non-originating materials shall be included in the value of non-originating materials for the applicable qualifying value content requirement.