A certificate of origin is a document declaring where goods originate. It may be non-preferential or support a preferential tariff claim under a trade agreement.
The operating decision
Confirm the required form, issuer, exporter, product description, HS classification, origin criterion and validity for the destination country.
Evidence to retain
Retain the certificate with supporting origin evidence, commercial invoice, transport document and customs declaration.
| Area | What to record |
|---|---|
| Decision | Confirm the required form, issuer, exporter, product description, HS classification, origin criterion and validity for the destination country. |
| Evidence | Retain the certificate with supporting origin evidence, commercial invoice, transport document and customs declaration. |
| Watch point | The certificate supports an origin claim but does not make an incorrect claim valid. The underlying production facts still control. |
A common sourcing mistake
The certificate supports an origin claim but does not make an incorrect claim valid. The underlying production facts still control.
Related definitions: strategic sourcing, supplier prequalification, landed cost.
