Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and Oman) Rules, 2026 (From Rule 1 to Annexure-C)
De minimis origin rules allow limited non-originating materials to qualify as originating under tariff classification thresholds. Non-originating materials that fail the required change in tariff classification may still be treated as originating if their total value does not exceed 10% of the FOB value or Ex Works price, subject to a special weight or value threshold for textiles and clothing under chapters 50 to 63. A de minimis allowance also applies to wholly obtained products within the same 10% ceiling. Any de minimis used under the rule must be included in determining the value of non-originating materials for the applicable value-added calculation under Annexure-B.
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Provisions expressly mentioned in the judgment/order text.
De minimis origin rules allow limited non-originating materials to qualify as originating under tariff classification thresholds.
Non-originating materials that fail the required change in tariff classification may still be treated as originating if their total value does not exceed 10% of the FOB value or Ex Works price, subject to a special weight or value threshold for textiles and clothing under chapters 50 to 63. A de minimis allowance also applies to wholly obtained products within the same 10% ceiling. Any de minimis used under the rule must be included in determining the value of non-originating materials for the applicable value-added calculation under Annexure-B.
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