GlossaryEN1 min readUpdated: Jun 16, 2026
Certificate of Origin
A Certificate of Origin (C/O) enters the picture as soon as a shipment crosses a border and the importing country's customs authority needs to establish where the goods were produced.
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Source: https://iccwbo.org/trade-finance/certificates-of-origin/
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Definition & Explanation
A Certificate of Origin (C/O) enters the picture as soon as a shipment crosses a border and the importing country's customs authority needs to establish where the goods were produced. Issued by a chamber of commerce or an authorised government body in the exporting country, it certifies where goods were manufactured or last substantially transformed. Customs authorities use this to apply the correct tariff rate and to determine whether preferential treatment under a trade agreement—such as reduced or zero duties—can be claimed. Two main types exist: the non-preferential C/O, which simply establishes origin, and the preferential C/O, which unlocks lower duty rates under a specific agreement. It should not be confused with the commercial invoice, which records price and transaction terms, or with movement certificates such as EUR.1 used in particular preferential trade corridors.
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