What Is a Certificate of Origin?
A certificate of origin proves where goods were manufactured. Required to claim preferential tariff rates under trade agreements.
Key Takeaways
- A certificate of origin proves the country where goods were produced or substantially transformed
- Preferential COs are needed to claim reduced duty rates under free trade agreements
- Non-preferential COs are used for trade statistics and anti-dumping enforcement
- The exporter, not the importer, applies for the CO in the country of export
What it is
A certificate of origin (CO) is an official document certifying the country in which a product was manufactured or substantially transformed. It is issued by a government authority or recognised trade body (such as a Chamber of Commerce) in the country of export. Customs authorities use it to determine which duty rate applies.
Preferential vs non-preferential
A non-preferential CO states where goods were made, used for trade statistics and anti-dumping enforcement. A preferential CO is specifically used to claim a reduced duty rate under a Free Trade Agreement. To claim preferential rates under the UK-Japan CEPA or future UK-India FTA, you need a valid preferential CO proving goods meet the rules of origin.
Common CO documents
The EUR.1 movement certificate is used for trade between the UK and Pan-Euro-Mediterranean Convention countries. The GSP Form A is used for imports from developing countries under the UK Generalised Scheme of Preferences. Self-certification by the exporter (a statement on the commercial invoice) is accepted under many newer UK FTAs for shipments below a value threshold.
Obtaining a CO
The exporter applies for the CO in the country of export. For UK exports, the British Chambers of Commerce network issues non-preferential COs. For preferential COs, the process depends on the specific FTA. The exporter must demonstrate goods genuinely originate in the claimed country — production records, supplier declarations, and potentially a customs audit.
Getting it wrong
Claiming a preferential tariff rate without a valid CO, or with a CO for goods that do not meet rules of origin, is a customs offence. HMRC can retrospectively reassess and demand the full standard duty rate plus penalties. If uncertain whether your goods qualify, consult a customs specialist before making the claim.