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<h1>Customs Tariff Rules: Rule 5 De Minimis Principle for Originating Status in India-Mauritius Trade Agreement</h1> Under the Customs Tariff Rules, 2021, concerning the Comprehensive Economic Cooperation and Partnership Agreement between India and Mauritius, Rule 5 addresses the de minimis principle. Non-originating materials that do not satisfy the Wholly Obtained or Change in Tariff Classification (CTC) criteria can still be considered originating if their total value does not exceed 12.5% of the Free on Board (FOB) price of the export product. For textiles and clothing under HS chapters 50-63, the non-originating material's weight must be less than 7% of the total weight of the materials used in the export product.