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Rule 5 - De minimis - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius) Rules, 2021
Extract
5. De minimis. - Notwithstanding rule 3 on the origin criteria, non-originating materials that do not meet either the Wholly Obtained criteria listed in rule 4 or CTC, if applicable in the product specific rule (PSR), shall be deemed as originating if: (a) their total value does not exceed 12.5% of the FOB price of the export product; and (b) in case of textiles and clothing under HS chapters 50-63, the weight of the non-originating material is less than 7% of the total weight of the materials used in the export product.