Trade Documents
What is a Certificate of Origin?
Certificate of Origin (COO) proves goods origin for preferential duty and compliance — types and issuance.
COO certifies where goods were made — enables FTA duty rates and satisfies import regulations.
Purpose
A Certificate of Origin declares the country of manufacture or substantial transformation of exported goods. Customs uses it to apply the correct duty rate and trade remedy measures.
Types
Non-preferential (general COO) — proves origin without claiming FTA reduction. Preferential (Form A, Form E, EUR.1, etc.) — claims reduced duty under specific agreement.
Who Issues
Chamber of commerce, government agency, or authorized body per country. Self-issued declarations allowed under some rules (RCEP, USMCA) with registered exporter status.
Consistency with Other Docs
Origin on COO must align with commercial invoice, HS code, and manufacturing records. False origin → penalties and duty back-assessment.
Examples
FTA
Form E under ACFTA — duty drops from 10% to 0% on qualifying electronics.
Mismatch
Invoice says Made in Vietnam, COO says China — customs rejects preferential claim.
FAQ
- COO same as country on invoice?
- Should match — "Country of origin" field must be consistent.
- Third-country shipping?
- Transshipment may affect preferential eligibility — check rules of direct shipment.
- HS on COO?
- Often required — must match invoice HS code.
- Digital COO?
- Electronic issuance growing — verify importer customs accepts format.
- COO for services?
- Goods document — services use different proof if needed.
Conclusion
Plan COO before shipment for FTA lanes. Tie to Import Duty and Landed Cost.