Cigars, cheroots, cigarrillos and cigarettes. The de minimis amount for these products is 9% and not 7% of the transaction value adjusted on the basis of FOB. The de minimis/tolerance rule varies according to free trade agreements. For example, the ATIGA de minimis rule allows FOB tolerance for non-native materials that do not meet CTC requirements for all products. Here you will find all customs duties, customs procedures and formalities, product requirements for the EU market, for each product – including special conditions granted under trade agreements. If de minimis thresholds are used in the assessment of origin, distributors must keep good documentation to defend these calculations and conclusions. They can expect customs authorities to carefully review these assessments during audits. Note: The de minimis/tolerance rule applies only to the change in the tariff classification (CTC). In particular, it applies to non-native materials that do not meet the CTC requirement. Since the Indian channel of HTS 7117 comes from a position within this group, the tariff transfer rule is not respected. The de minimis rule is not applied for certain products such as agricultural products, machinery or minerals.
For some agricultural products, the percentage is 7%. For some agricultural products, this percentage is 10%. Coffee cannot be considered an original coffee because Kenyan beans do not undergo the required price change. The de minimis rule does not apply because Kenyan beans are classified in the same sub-position as the final product. De minimis/tolerance rules exempted from the origin determination requirement in ATIGA, NAFTA, PAN-EURO-MED and TPP systems are applied in the same way, but with different percentages and calculation bases (for example. B, factory starting price, FOB price or total cost). The application of de minimis/tolerance rules may be based on the value or weight of the goods; Sometimes the rules do not apply to certain product categories or are only applied under certain restrictions. This rule is called the “de minimis” rule in the contexts of ATIGA, NAFTA and TPP, and “tolerance” in the original PAN-EURO-MED system. The regional value content rule calculates the percentage of raw materials and local costs of value added. The FOB price of the finished property is generally used as a basis for calculation. If the legal text of the ESTV allows, the product may automatically be eligible for the local content of the value if the sum of the value of all non-native materials falls below a specified threshold.