Certificate of Origin (COO) - is a document that is required by certain foreign countries for tariff purposes, certifying the country of origin of specified goods. A Certificate of Origin is usually prepared by the exporter or the freight forwarder, notarized and attested by a local Chamber of Commerce or a World Trade Center. Most countries will accept a general-purpose form identifying the seller, mode of transport, date of export and consignee and containing a description of the merchandise.
Certificates of Origin are required by governments for many reasons:
- In certain foreign countries with which the U.S. holds trade agreements, American products may receive lower tariff rates. The COO helps foreign customs offices to verify product qualifications for preferential duty rates.
- Some countries have policies banning products from certain countries for environmental infractions committed. The COO helps prove that the product is allowed into that particular country.
Types of Certificates of Origin:
- General Certificate of Origin: This form is used for almost all exports. There are several versions available because the government has updated the form on numerous occasions, but older versions are still valid. Also, a number of private companies produce the forms and they each have slightly different formats.
- NAFTA Certificate of Origin: This form is used only for products that are made in the U.S., and are being shipped into Mexico or Canada. The form must be included with the shipment or else the manufacturer will have to pay the tariffs and duties imposed on non-NAFTA countries. It can be used only for goods produced in the U.S., and not just passing through from another country. The Chamber/World Trade Center is not required to sign this form.
- Mexican Certificate of Origin: This form differs from the NAFTA form as its purpose is to prevent Asian textiles and footwear from being dumped into Mexico via the U.S. The law took effect September 15, 1994, and affects foreign origin goods entering Mexico from the U.S. If the good being shipped are from textile or footwear industries, the Mexican Consulate must notarize the form. If the products are from any other industry, only the shipper must sign the form. The Chamber/World Trade Center is not required to sign this form. This form can be found online at www.unzco.com.
- Israeli Certificate of Origin: This form is a result of a trade agreement between Israel and the United States, which requires the use of this form for all American goods shipped into Israel, if the shipper wishes to take advantage of the tariff and duty breaks allowed to U.S. products under the terms of the agreement. A Chamber of Commerce or World Trade Center must sign these forms. You may purchase these forms in bulk from www.unzco.com or individually from www.actera.com/booking.cfm?bevaid=77403.
- Japanese Certificate of Origin: This form is required only if exported goods have been assigned preferential tax treatment under GATT.
- South African Certificate of Origin: This form is required when the goods qualify for a lower rate of duty or when the goods are liable to antidumping or countervailing duty. The Chamber of Commerce is usually required to sign these forms. Turkey Certificate of Origin: This form is required when the goods qualify for a lower rate of duty or when the goods are liable to antidumping or countervailing duty. The Chamber of Commerce is usually required to sign these forms.
See Attached Document for an example of a Certificate of Origin:
Certificate of Origin Example