Customs Tariff (Determination of Origin of Goods Under Comprehensive Economic and Trade Agreement Between India and the United Kingdom of Great Britain and Northern Ireland) Rules, 2026
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Tolerance provision for origin rules allows limited non-originating materials while preserving origin status under specified thresholds. Originating status may be preserved for a good containing non-originating materials where the relevant tolerance threshold is met and all other applicable requirements are satisfied. The permitted tolerance is 7.5 per cent for certain specified chapters and 12.5 per cent for other specified chapters, with Chapter 25 to 98 goods subject to a 12.5 per cent value threshold. If a good is also subject to a qualifying value content requirement, the value of non-originating materials must be included in that calculation.
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.
Tolerance provision for origin rules allows limited non-originating materials while preserving origin status under specified thresholds.
Originating status may be preserved for a good containing non-originating materials where the relevant tolerance threshold is met and all other applicable requirements are satisfied. The permitted tolerance is 7.5 per cent for certain specified chapters and 12.5 per cent for other specified chapters, with Chapter 25 to 98 goods subject to a 12.5 per cent value threshold. If a good is also subject to a qualifying value content requirement, the value of non-originating materials must be included in that calculation.
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