A Certificate of Origin, or CoO, is a trade document that states the country where goods were grown, produced, manufactured, or substantially transformed. Customs authorities use it to determine duty rates, trade agreement eligibility, quotas, sanctions, marking rules, and import requirements. A Certificate of Origin may be issued by a chamber of commerce, government authority, exporter, or approved body depending on the country and shipment type. Accurate origin documentation helps avoid customs delays, penalties, and incorrect duty treatment.
Types
- Non-preferential CoO: general origin statement, does not qualify for FTA rates
- Preferential CoO: issued under a specific FTA to claim reduced or zero tariff rates
- USMCA uses a self-certified origin statement rather than a separate form
Who Issues It
- Chambers of commerce in the country of export
- Government trade authorities
- Exporters self-certifying under qualifying FTAs
Claiming FTA rates without a valid CoO can result in CBP audits and retroactive duty assessments. Keep CoOs on file for five years.
Related terms: Country of Origin, Rules of Origin, Anti-Dumping Duties.
