Rules of origin define how goods qualify through tariff shifts, value thresholds, and product-specific processing tests. Product-specific rules of origin under the Customs Tariff (Determination of Origin of Goods under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025 prescribe the working or processing required on non-originating materials for goods to acquire originating status. The Annexure explains wholly obtained treatment, tariff classification change tests, value-content thresholds, accumulation across factories, and valuation options between FOB value and ex-works price. It then assigns origin-conferring criteria across numerous goods, including special rules for chemical products, iron and steel, jewellery, medical devices, and other manufactured articles.
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.
Rules of origin define how goods qualify through tariff shifts, value thresholds, and product-specific processing tests.
Product-specific rules of origin under the Customs Tariff (Determination of Origin of Goods under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025 prescribe the working or processing required on non-originating materials for goods to acquire originating status. The Annexure explains wholly obtained treatment, tariff classification change tests, value-content thresholds, accumulation across factories, and valuation options between FOB value and ex-works price. It then assigns origin-conferring criteria across numerous goods, including special rules for chemical products, iron and steel, jewellery, medical devices, and other manufactured articles.
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