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        Customs

        Rule 8 - De minimis.

        Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, 2011

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        De minimis thresholds allow non-originating materials to be disregarded so goods may meet preferential origin rules. De minimis permits disregarding non-originating materials used in producing a good when their total does not exceed specified thresholds by Harmonized System classification-certain chapters are subject to seven percent value, others to ten percent value, and textile chapters to seven percent weight, with specified exceptions. 'Value of the good' means the free-on-board value or the alternate value in rule 6. This de minimis rule is not applied when calculating the qualifying value content under rule 6.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                De minimis thresholds allow non-originating materials to be disregarded so goods may meet preferential origin rules.

                                De minimis permits disregarding non-originating materials used in producing a good when their total does not exceed specified thresholds by Harmonized System classification-certain chapters are subject to seven percent value, others to ten percent value, and textile chapters to seven percent weight, with specified exceptions. "Value of the good" means the free-on-board value or the alternate value in rule 6. This de minimis rule is not applied when calculating the qualifying value content under rule 6.


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