Definition
A Certificate of Origin (CO) is a trade document that certifies the country in which the goods were manufactured. It is required by many customs authorities and is essential for claiming preferential duty rates under trade agreements.
Why it matters for traders
Without a valid CO, you cannot claim reduced or zero duties under trade agreements. This can mean paying the full MFN (Most Favored Nation) duty rate — often 5-25% more than the preferential rate.
Types of Certificates of Origin
- Preferential CO — Used to claim tariff benefits under FTAs, CEPA, GSP, and other agreements
- Non-preferential CO — Certifies origin without tariff benefits; used for customs statistics, quotas, or sanctions compliance
- Re-export CO — Used when goods are re-exported from an intermediate country
- Supplier's Declaration of Origin — A self-certification by the exporter (accepted under some agreements)
Who issues a CO?
Typically issued by:
- Chambers of Commerce
- Customs authorities
- Authorized exporters (under self-certification regimes)
Key information on a CO
- Exporter and consignee details
- Product description and HS code
- Country of origin
- Transport details
- Issuing authority signature and stamp
Operational example
An Indian exporter of spices to the UAE needs a preferential CO to allow the UAE buyer to claim CEPA duty savings. The exporter applies through their local chamber of commerce, provides proof of origin (manufacturing records, input sourcing), and receives the CO. The UAE buyer presents this CO to customs to claim the reduced duty rate.