The attached communication is relevant, as it appears to concede that the profit margin of the third party (and other recoveries involved in preparing the product for export from the origin) will not be a relevant factor for computing the AIFTA content or the value addition.
The communication clarifies that even in the case of third-party invoicing, the value addition should be calculated based on the FOB (Free on Board) value stated in the commercial invoice issued by the manufacturer, supplier, or consignor from an AIFTA member state. The third party invoice price may not be relevant for VA.

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