De minimis origin treatment preserves originating status when limited non-originating materials fail tariff-classification requirements under specified thresholds.

De minimis treatment permits goods failing Annexure-A change-in-tariff-classification requirements to retain originating status within prescribed limits for non-originating materials. Goods outside Harmonised System Chapters 50-63 are subject to a 10 per cent FOB-value limit, while goods in those chapters are subject to a 10 per cent total weight or value limit. Such materials remain included for qualifying value content calculations. Wholly obtained goods have a separate 1 per cent tolerance for non-originating materials from other chapters.

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