https://www.taxtmi.com/acts?id=1881 Rule 5 treats products as originating if non originating inputs do not exceed sixty five per cent of FOB value and the product undergoes a tariff classification change at the six digit HS heading, or if it satisfies Product Specific Rules in Annex B, provided the final manufacturing step occurs within the exporting Party and Rules 7 and 10 apply. Regional value content can be demonstrated by the Direct Method (originating materials plus direct labour, direct overhead and profit as a percentage of FOB price) or the Indirect Method (percentage share of non originating materials in FOB price); non qualifying material value is apportioned where applicable. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 30 Sep 2025 17:39:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1881 Rule 5 treats products as originating if non originating inputs do not exceed sixty five per cent of FOB value and the product undergoes a tariff classification change at the six digit HS heading, or if it satisfies Product Specific Rules in Annex B, provided the final manufacturing step occurs within the exporting Party and Rules 7 and 10 apply. Regional value content can be demonstrated by the Direct Method (originating materials plus direct labour, direct overhead and profit as a percentage of FOB price) or the Indirect Method (percentage share of non originating materials in FOB price); non qualifying material value is apportioned where applicable. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1881