Sufficient working or processing under origin rules allows limited use of non-originating materials within a de minimis tolerance. A product listed in Annexure-A is treated as having undergone sufficient working or processing where the product-specific origin rules in that Annexure are satisfied, subject to rule 6. Non-originating materials are exempted from the Annexure-A conditions if their total value does not exceed 10% of the FOB value or ex-works price of the product, provided the maximum value of non-originating materials specified in Annexure-A is not exceeded by applying this tolerance rule.
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.
Sufficient working or processing under origin rules allows limited use of non-originating materials within a de minimis tolerance.
A product listed in Annexure-A is treated as having undergone sufficient working or processing where the product-specific origin rules in that Annexure are satisfied, subject to rule 6. Non-originating materials are exempted from the Annexure-A conditions if their total value does not exceed 10% of the FOB value or ex-works price of the product, provided the maximum value of non-originating materials specified in Annexure-A is not exceeded by applying this tolerance rule.
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