De minimis origin treatment permits limited non-originating materials where tariff, value-content, and product-specific requirements otherwise apply. De minimis origin treatment permits goods failing an applicable change in tariff classification requirement to qualify as originating where ... Summary
Customs Tariff (Determination of Origin of Goods Under the Free Trade Agreement Between India and New Zealand) Rules, 2026
De minimis origin treatment permits limited non-originating materials where tariff, value-content, and product-specific requirements otherwise apply.
De minimis origin treatment permits goods failing an applicable change in tariff classification requirement to qualify as originating where non-originating materials remain within prescribed limits. Goods outside Harmonised System Chapters 50 through 63 are subject to a value limit based on FOB value, while goods within those chapters are subject to a total weight or value limit. Non-originating materials must also be included for any qualifying value content calculation. Wholly obtained goods may retain originating status where limited non-originating materials from other chapters are used.
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