Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius (From Rule 1 to ANNEXURE- 6)
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius) Rules, 2021
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De minimis rule treats limited non-originating materials as originating when their value is below the permitted threshold. De minimis provision deems non-originating materials as originating when they fail Wholly Obtained or CTC criteria but their total value does not exceed 12.5% of the export product's FOB price; for textiles and clothing under HS chapters 50-63 a separate requirement limits non-originating material by weight to less than 7% of total materials used in the export product.
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 rule treats limited non-originating materials as originating when their value is below the permitted threshold.
De minimis provision deems non-originating materials as originating when they fail Wholly Obtained or CTC criteria but their total value does not exceed 12.5% of the export product's FOB price; for textiles and clothing under HS chapters 50-63 a separate requirement limits non-originating material by weight to less than 7% of total materials used in the export product.
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