International Shipping Intermediate

Certificate of Origin

Also known as: CO, COO, Origin Certificate

Definition

A certificate of origin (CO) declares where products were made or substantially transformed. It’s required by customs authorities and determines duty rates, especially under free trade agreements.

Types of Certificates of Origin

Type Purpose
Non-preferential Standard origin declaration
Preferential Claims FTA duty reduction
GSP Form A Generalized System of Preferences
EUR.1 EU trade agreements
USMCA CO US-Mexico-Canada Agreement

When Required

  • Importing to countries requiring origin proof
  • Claiming free trade agreement benefits
  • Letters of credit specifying CO
  • Restricted goods or quotas
  • Government procurement contracts

Who Issues Certificates of Origin

  • Chambers of Commerce
  • Export authorities
  • Customs agencies
  • Authorized trade bodies

Key Information Included

  • Exporter and importer details
  • Goods description
  • Country of origin
  • HS/tariff codes
  • Certifying authority stamp
  • Declaration date

Origin Determination Rules

  • “Wholly obtained” (raw materials, agriculture)
  • Substantial transformation
  • Tariff shift rules
  • Value-added thresholds
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