Based on our mechanistic studies and literature reports, we propose a catalytic cycle as depicted in In summary, we have developed a cobalt-catalyzed ACT reaction of allyl carboxylate, accessing structurely distinct 1,3-alkene/1,2-acyloxy shifted product. The reaction features a broad substrate scope, accommodating various functional groups, and enables late-stage modifications of complex molecules as well as gram-scale synthesis. Preliminary mechanistic studies suggest a radical mechanism involving 1,2-RaM and MHAT processes. We anticipate that this protocol will serve as the basis for developing various 1,3-hydrofunctionalization reactions, thereby expanding the reaction profile of allyl carboxylates.