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<h1>Rule 5: De Minimis Provision for Origin of Goods in India-UAE Economic Partnership Agreement Explained</h1> Rule 5 of the Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022, outlines the De Minimis provision. Non-originating materials that do not meet the required tariff classification changes can still be considered originating if their value does not exceed 10% of the FOB value or Ex-Works price of the exported product. For textiles and clothing under HS chapters 50-63, the weight of non-originating materials must be less than 7% of the total weight or 10% of the FOB value or Ex-Works price. For wholly obtained products, a de minimis value of up to 1% is permitted.