The operational certification procedures are explained in Appendix D.

For the purposes of claiming preferential tariff treatment, a valid a valid certificate of origin (AIFTA CO) shall be submitted to the customs authority of the importing Party by the importer

An AIFTA CO shall be valid for 12 months from the date of issuance.

Back-to-Back AIFTA CO

The Back-to-Back (B2B) Certificate of Origin (CO) arrangement allows for a product, which is exported from one AIFTA Party country through an intermediate AIFTA Party country while en route to another AIFTA Party country, to enter and undergo operations in an AIFTA Party country such as bulk breaking, packaging, and other necessary operations, and to facilitate the transport without losing its originating status. The re-exporter is only required to present the valid original CO to the issuing authority of intermediate AIFTA Party country in order to verify the originating status of the good.

The importer of the intermediate Party and the exporter who applies for the back-to-back AIFTA CO must be the same party. The product shall also remain in the intermediate Party's customs territory, including free trade zones and bonded areas approved the customs, and shall not enter into trade in the intermediate Party.


3rd Party Invoicing

The AIFTA also allows for 3rd party invoicing arrangements.