What is Certificate of Origin?

Certificate of Origin, or COO, is an important document related to the import or export of goods between countries. It is used to indicate the country of origin of the specified goods and has benefits in terms of requesting preferential customs duties from the country granting such privileges. It also serves as a tool to expand trade markets and negotiate prices. There are two types of Certificate of Origin:

• Certificate of Origin with Preferential Tariff Treatment: Issued to certify that the goods specified in the document are produced in accordance with the rules of origin and meet the conditions under the preferential system of the granting country. It allows for exemptions or reductions in import duties for goods exported to countries granting preferential treatment. There are eight types of preferential COOs:
  • A. Certificate of Origin Form A: Used to request general preferential tariff treatment, providing exemptions or reductions in import duties for goods exported to countries granting the Generalized System of Preferences (GSP).
  • B. Registered Exporter: REX: The self-certification system for exporters under the GSP in Switzerland and Norway, replacing the use of Form A as a proof of origin.
  • C. G.S.T.P. Certificate of Origin: Used to request preferential treatment under the Global System of Trade Preferences (GSTP) for goods exported to developing countries that are signatories to the agreement.
  • D. Certificate of Origin Form D: Used to request preferential treatment under the ASEAN Trade in Goods Agreement (ATIGA).
  • E. Certificate of Origin for Various Free Trade Agreements: Used to claim preferential treatment under different free trade agreements.
  • F. Certificate in Regard to Certain Handicraft Products: For handicraft products exported to the European Union, as specified in the agreement.
  • G. Certificate Relating to Silk or Cotton Handloom Products: For silk and cotton handloom products woven by hand, eligible for import duty exemptions.
  • H. Certificate of Origin Handicraft or Handloom Products: For exporting handicraft products under preferential arrangements to Japan and Canada.
• Certificate of Origin without Preferential Tariff Treatment: Issued to certify the true origin of the specified goods, used as supporting documents for imports according to the regulations of the destination country or the conditions set by the importer. It cannot be used to claim preferential tariff treatment. Examples include:
  • Certificate of Origin: General COO.
  • Certificate of Origin for exports to the European Union and Mexico (ANEXO III).
  • Certificate of Origin for Imports of Products Subject to Special non-preferential Import Arrangements into the European Union.

Source: Department of Foreign Trade, Ministry of Commerce.