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of <h1>Rule 8 of Customs Tariff Rules 2011: De Minimis Principle for India-Japan Partnership on Non-Originating Materials</h1> Rule 8 of the Customs Tariff Rules, 2011, concerning the Comprehensive Economic Partnership Agreement between India and Japan, addresses the de minimis principle. It allows non-originating materials used in goods production to be disregarded if they do not exceed specified percentages. For goods under Chapters 15-24 and certain others, the limit is seven percent in value; for Chapters 28-49 and 64-97, it is ten percent in value; and for Chapters 50-63, it is seven percent in weight. The rule excludes these materials from qualifying value content calculations as per rule 6.
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