The certificate of origin is a document certifying the country in which the product was manufactured, and in certain cases may include such information as the local material and labor contents of the product.

Some importing countries require a certificate of origin to establish whether or not a preferential duty rate is applicable. A popular example of the certificate of origin is the Form A, which is often called the GSP Form A.

The certificate of origin (C/O)is an alternative to the declaration or the certification and/or legalization of the commercial invoice. The C/O is based on the rules of the country of origin.

The country of origin is the country where the goods are grown, produced or manufactured. The manufactured goods must have been substantially transformed in the exporting country as the country of origin, to their present form ready for export. Certain operations such as packaging, splitting and sorting may not be considered as sufficient operations to confer origin.

The certificate of origin includes the Form A, Chamber of Commerce Certificate of Origin, Exporter's Certificate of Origin, and Free Trade Market Certificate of Origin. The trade agreement, import practice, and letter of credit (L/C) stipulation determine the type of C/O needed.

Form A

Please see the sample Form A and the explanations.

Chamber of Commerce Certificate of Origin

The importer or the importing country may require a specific certificate of origin (C/O) form issued by a Chamber of Commerce in the exporting country. Some countries may further require the consular legalization of the C/O after the Chamber of Commerce certification. The certification and legalization normally require payment of a fee.

Exporter's Certificate of Origin

Unless the letter of credit (L/C) stipulates a specific certificate of origin (C/O) form and/or the issuer and/or the wording (data content), the exporter may issue his/her own C/O using the company letterhead. The C/O contents may include the same data as in the commercial invoice and packing list, adding a declaration that the goods in question are manufactured in the exporting country, and that the amount shown on invoice is the true and correct value.

Depending on the L/C stipulation, the certificate of origin issued by the exporter may be self-certified and/or require certification by a Chamber of Commerce or the government foreign trade office. The certification normally requires payment of a fee, unless self-certified.

Free Trade Market Certificates of Origin

 NAFTA Certificate of Origin

The North American Free Tree Agreement (NAFTA) Certificate of Origin is used within the NAFTA countries (i.e., Canada, USA and Mexico). The form is available at the customs office. It is self-certified by the exporter.

 EC Certificate of Origin

The European Community (EC) Certificate of Origin, as its name implies, is used in the European Community. It is issued by the Chamber of Commerce of the exporting country, usually with payment of a fee.

EC countries consist of Belgium, Denmark, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Portugal, Spain, and United Kingdom.

 Movement Certificates

Different Movement Certificates are being used in the European Union (EU)---EC (European Community) and EFTA (European Free Trade Association) countries. The certificates require endorsement by the customs of the exporting country.

EFTA countries consist of Austria, Finland, Iceland, Norway, Sweden, Switzerland, and Liechtenstein.

The customs invoice is used in lieu of the commercial invoice in a few importing countries for customs purposes, but the importer often needs a commercial invoice too. The customs invoice can be in a form called the certificate of value. The invoices vary in format but they contain essentially the same data as in the commercial invoice and packing list.

The invoice is self-certified by the exporter. The blank customs invoice is available from the customs broker or forwarder and specialized printer.

Certain importing countries may require their importers, not the exporters in the exporting country, to provide the completed customs invoice for customs clearance.

As the name implies, the consular invoice is a specific invoice issued by the Consul of the importing country. Many importing countries, mainly less developed countries, have already phased out this invoice. It is used for customs clearance and other purposes, as such any errors or omissions on the invoice may cause problems and fines at the customs in the importing country. The consular invoice is a form of non-tariff barrier.

The format of the consular invoice form varies greatly, but it contains essentially the same data as in the commercial invoice and packing list. The invoice form is either in the language of the importing country (Spanish usually) or bilingual, that is, a combination of English and Spanish usually.

The exporter's declaration normally is included in a consular invoice. The consular legalization and payment of a consular fee is required. The consular fee can be a percentage of the FOB invoice value.