Rules of Origin’ for determining the origin of products eligible for the preferential tariff concessions pursuant to Agreement between India and Singapore (From Rule 1 to Attachment)
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore) Rules, 2005
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De minimis thresholds determine when non-originating inputs still allow preferential origin, affecting valuation for local value added requirements. A De Minimis provision allows goods failing the tariff classification change in final production to be treated as originating where limited non-originating inputs are used and all other origin criteria are satisfied. For non-textile goods the measure is by value relative to the FOB value; for textile goods (HS chapters 50-63) the measure is by weight of basic textile materials. The value of such non-originating materials must be included in the calculation of any applicable local value added content requirement for the good.
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 determine when non-originating inputs still allow preferential origin, affecting valuation for local value added requirements.
A De Minimis provision allows goods failing the tariff classification change in final production to be treated as originating where limited non-originating inputs are used and all other origin criteria are satisfied. For non-textile goods the measure is by value relative to the FOB value; for textile goods (HS chapters 50-63) the measure is by weight of basic textile materials. The value of such non-originating materials must be included in the calculation of any applicable local value added content requirement for the good.
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