Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022 (From Rule 1 to Annexure-E)
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022
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De minimis rule permits limited non originating inputs to be treated as originating when below prescribed value or weight thresholds. De minimis treatment allows certain non originating inputs that do not meet the required change in tariff classification to be deemed originating if their aggregate value is below a prescribed threshold of the exported product's FOB value or Ex Works price; textiles and clothing have an alternative weight based allowance, and a separate, smaller de minimis allowance applies to wholly obtained products.
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 permits limited non originating inputs to be treated as originating when below prescribed value or weight thresholds.
De minimis treatment allows certain non originating inputs that do not meet the required change in tariff classification to be deemed originating if their aggregate value is below a prescribed threshold of the exported product's FOB value or Ex Works price; textiles and clothing have an alternative weight based allowance, and a separate, smaller de minimis allowance applies to wholly obtained products.
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