To obtain preferential tariff under the PeSFTA, exporters will be required to show proof of origin by completing a certification of origin together with the invoices and other supporting documents.

The certification of origin shall include the data elements specified in Annex 5A (Data Elements for the Certification of Origin). It shall be effective for 12 months from the date of issue. Each certification shall apply to a single shipment of goods.

The certification of origin shall be maintained for four years after the date on which the certification was issued or signed.

The advance rulings will enter into force three years after the date of entry into force of this Agreement.

Under the PeSFTA, exporters could apply for advance rulings in respect of the tariff classification and origin of goods and whether a good qualifies for entry free of customs duty. An advance ruling shall be issued to the exporter within 120 days of the receipt of all necessary information.

The advance rulings shall be in force from their date of issuance, or another date specified in the ruling, provided that the facts or circumstances on which the ruling is based remains unchanged.