AIFTA content requirement governs when goods qualify as originating based on content and tariff change conditions.

Origin criteria require that products not wholly produced meet a minimum AIFTA content and that non originating materials undergo at least a change in six digit tariff classification, with final manufacture in the exporting territory. Two calculation methods are provided: a direct method aggregating AIFTA material cost, direct labour, direct overhead, other cost and profit against FOB price, and an indirect method measuring imported non AIFTA and undetermined origin materials against FOB price. Verification follows the exporter's chosen method, parties should consistently use one method, and non originating materials are valued by CIF at importation or the earliest ascertained domestic price. Annexure I sets out the calculation detail.

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