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 ... Summary
Customs Tariff (Determination Of Origin Of Goods Under The Trade And Economic Partnership Agreement Between India And The Efta States) Rules, 2025
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.