Certificate of Origin (Customs Glossary)
| This article is part of the Customs Glossary Guide |
In cross-border trade, a Certificate of Origin (CO) is a document or certification used to identify the country where goods were produced, manufactured, grown, or otherwise qualified as originating. Customs authorities and importers use origin information to determine tariff treatment, admissibility requirements, trade-remedy measures, and eligibility for preferential duty rates under a free trade agreement.
The term is used in two related ways:
- A non-preferential certificate of origin is commonly issued or certified by a chamber of commerce or other recognized authority to identify where goods originate.
- A preferential certification of origin is used to claim reduced or duty-free treatment under a trade agreement when the goods meet the agreement's rules of origin.
Non-Preferential Certificates of Origin
A non-preferential certificate of origin certifies the country of origin for reasons other than a free trade agreement preference. It may be needed for:
- Customs clearance in the country of import
- Trade remedy measures, such as anti-dumping or countervailing duties
- Quota or safeguard controls
- Government procurement or contractual origin requirements
- Letters of credit or customer documentation requirements
These certificates are often prepared by the exporter and certified by a chamber of commerce or another recognized issuing body.
Preferential Certifications of Origin
A preferential certification of origin supports a claim that goods qualify for reduced or duty-free treatment under a free trade agreement. The document must show that the goods meet the agreement's rules of origin, which may depend on where the goods are produced, the tariff classification of the materials, regional value content, or other agreement-specific criteria.
For Canada, the United States, and Mexico, the current agreement is CUSMA in Canada and USMCA in the United States. Unlike the old NAFTA certificate form, CUSMA/USMCA does not require one prescribed official form. The certification can be placed on an invoice or another document, including an electronic document, as long as the required minimum data elements are included.
CUSMA / USMCA Minimum Data Elements
A CUSMA/USMCA certification of origin generally includes:
- Whether the certifier is the importer, exporter, or producer
- Certifier name, title, address, telephone number, and email address
- Exporter name, address, telephone number, and email address, if different from the certifier
- Producer name, address, telephone number, and email address, if different from the certifier or exporter
- Importer name, address, telephone number, and email address, if known
- Description of the goods and six-digit Harmonized System tariff classification
- Origin criterion or rule of origin used to qualify the goods
- Blanket period, if the certification covers multiple shipments of identical goods for up to 12 months
- Authorized signature and date, along with the required certification statement
The importer must have the certification when making a preferential tariff claim and must provide it to customs upon request.
Common Uses
- Free Trade Agreement Claims
- An importer may use a certification of origin to claim preferential tariff treatment under CUSMA/USMCA or another free trade agreement. The broker uses the information to support the tariff treatment declared on the customs entry.
- Anti-Dumping and Trade Remedy Review
- A non-preferential certificate of origin can help document that goods are not from a country subject to specific anti-dumping, countervailing, or safeguard measures.
- Government Procurement and Customer Requirements
- Some contracts or procurement programs require proof of origin to show that goods meet domestic content or country-of-origin requirements.
- Document Verification
- Customs authorities can request origin records after release. The certifier and importer should retain supporting documentation showing that the goods qualify for the origin claim.
Carrier and Broker Notes
The certificate or certification of origin is normally handled by the importer, exporter, producer, and customs broker. It is not transmitted as part of the carrier's ACE or ACI eManifest. However, carriers may receive it as part of the document package sent to the broker.
For BorderConnect users, a certificate of origin should be treated as a supporting document. If it is needed for clearance, it should be sent to the customs broker with the invoice, bill of lading, and other shipment paperwork.