¹[16. Third-Party Invoicing.- (1) An importing Party shall not deny a claim for preferential tariff treatment for the sole reason that an invoice was not issued by the exporter or producer of a product provided that it meets the requirements in these rules.

(2) The exporter of the products shall indicate “third-party invoicing” and such information as name, address, invoice date and number, and the country of the company issuing the invoice shall appear in a separate column in the Certificate of Origin.]

Notes:

1. Inserted by the Notification No. 39/2022-Customs (N.T.) dated 30.04.2022.