| (a) |
The following operations or processes which contribute minimally to the essential characteristics of the goods, whether carried out individually or in combination, do not confer origin: |
| (i) |
Operations or processes to ensure preservation of goods in good condition for the purpose of transport or storage; |
| (ii) |
simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; |
| (iii) |
changing packages, unpacking or combining packages; |
| (iv) |
washing, cleansing, removal of dust, oxide, oil, paint or other cover; |
| (v) |
ironing or pressing of textiles or textile products; |
| (vi) |
simple painting or polishing; |
| (vii) |
husking, partial or total bleaching, polishing, and glazing of cereals and rice; |
| (viii) |
operations to colour sugar, to add flavour, or blend with other materials to form sugar lumps, partial or total powdering crystallized sugar. |
| (ix) |
peeling and removal of stones and shells from fruits, nuts and vegetables; |
| (x) |
sharpening, simple grinding or simple cutting; |
| (xi) |
sifting, screening, sorting, classifying, grading, matching (including combining set goods), rip cutting, curving, winding, unfolding; |
| (xii) |
simple placing in bottles, cans, flasks, bags, cases, boxes; fixing on cards or boards; and all other simple packaging operations; |
| (xiii) |
affixing or printing marks, labels, logos, and other like distinguishing signs on products or their packaging; |
| (xiv) |
simple mixing of products, whether or not of different kinds; mixing sugar with other materials; |
| (xv) |
testing or calibrating; |
| (xvi) |
mere dilution with water or other substances, which does not materially alter the characteristics of the goods; |
| (xvii) |
drying, salting (or keeping in brine); refrigeration or freezing; |
| (xviii) |
slaughter of animals; or |
| (xix) |
a combination of two or more operations specified in sub-paragraphs (a) through (xviii). |
| (b) |
All operations in the production of a given good carried out in the Republic shall be taken into account when determining whether the working or process undergone by that good is considered as minimal operations or processes referred to in paragraph (a). |
[Part 6 Rule 46A6.07 inserted by Notice No. R. 7522, GG54755, dated 28 May 2026 - retrospectively with effect from 1 May 2026]