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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Rule 5A Customs Tariff: 'De Minimis' Provision for India-Singapore Trade, Origin Criteria for Preferential Tariff Concessions</h1> Rule 5A of the Customs Tariff Rules, 2005, concerning the Comprehensive Economic Cooperation Agreement between India and Singapore, outlines the 'De Minimis' provision for determining product origin for preferential tariff concessions. For goods outside chapters 50-63 of the Harmonised System, non-originating materials not undergoing required tariff classification changes must not exceed 10% of the FOB value. For goods within chapters 50-63, non-originating textile materials must not exceed 7% of the total weight. In both cases, the goods must meet other criteria to qualify as originating. Non-originating material values are included in local value-added content calculations.
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