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.
How should a business apply Certificate of Origin?
Confirm the required form, issuer, exporter, product description, HS classification, origin criterion and validity for the destination country.
What records support Certificate of Origin?
Retain the certificate with supporting origin evidence, commercial invoice, transport document and customs declaration.
Certificate of Origin: what the sourcing record should show
| 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. |
What is a common Certificate of Origin mistake?
The certificate supports an origin claim but does not make an incorrect claim valid. The underlying production facts still control.
