Certificates of Origin The certificate of origin is a document certifying the country in which the product was manufactured, and

in certain cases may include such information as the local material and labor contents of the product. Some importing countries require a certificate of origin to establish whether or not a preferential duty rate is applicable. A popular example of the certificate of origin is the Form A, which is often called the GSP Form A. The certificate of origin (C/O)is an alternative to the declaration or the certification and/or legalization of the commercial invoice. The C/O is based on the rules of the country of origin. The country of origin is the country where the goods are grown, produced or manufactured. The manufactured goods must have been substantially transformed in the exporting country as the country of origin, to their present form ready for export. Certain operations such as packaging, splitting and sorting may not be considered as sufficient operations to confer origin. The certificate of origin includes the Form A, Chamber of Commerce Certificate of Origin, Exporter's Certificate of Origin, and Free Trade Market Certificate of Origin. The trade agreement, import practice, and letter of credit (L/C) stipulation determine the type of C/O needed. Chamber of Commerce Certificate of Origin The importer or the importing country may require a specific certificate of origin (C/O) form issued by a Chamber of Commerce in the exporting country. Some countries may further require the consular legalization of the C/O after the Chamber of Commerce certification. The certification and legalization normally require payment of a fee. Exporter's Certificate of Origin Unless the letter of credit (L/C) stipulates a specific certificate of origin (C/O) form and/or the issuer and/or the wording (data content), the exporter may issue his/her own C/O using the company letterhead. The C/O contents may include the same data as in the commercial invoice and packing list, adding a declaration that the goods in question are manufactured in the exporting country, and that the amount shown on invoice is the true and correct value. Inspection Certificate or Inspection Report The inspection certificate---inspection report or report of findings---is required by some importers and/or importing countries. Please see the sample Inspection Report. The export-trader uses such a report in the inspection of goods purchased from a manufacturer. The export-manufacturer also uses such a report in the inspection of its own productions. 1

In case an inspection certificate is required, the importer may stipulate in the letter of credit (L/C) to use a specific independent surveyor. In the case of a foreign government required pre-shipment inspection, which is stipulated in the L/C, the report of findings can be in the form of a security label attached on the invoice. The label bears the number and date of the corresponding report of findings issued by the foreign government engaged surveyor. .Free Trade Market Certificates of Origin NAFTA Certificate of Origin The North American Free Tree Agreement (NAFTA) Certificate of Origin is used within the NAFTA countries (i.e., Canada, USA and Mexico). The form is available at the customs office. It is self-certified by the exporter. EC Certificate of Origin The European Community (EC) Certificate of Origin, as its name implies, is used in the European Community. It is issued by the Chamber of Commerce of the exporting country, usually with payment of a fee. EC countries consist of Belgium, Denmark, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Portugal, Spain, and United Kingdom. Movement Certificates Different Movement Certificates are being used in the European Union (EU)--EC (European Community) and EFTA (European Free Trade Association) countries. The certificates require endorsement by the customs of the exporting country. EFTA countries consist of Austria, Finland, Iceland, Norway, Sweden, Switzerland, and Liechtenstein. Form A in the GSP Program Under the GSP (Generalised System of Preferences) program or the preferential tariff treatment, a free or reduced duty is granted by developed countries to certain manufactured goods from the least developed countries, in order to bolster their exports and economic growth. Most imports eligible under the GSP program are free of duty. There are over 20 industrialized countries---donor countries (country of destination)---which maintain

GSP programs and over 100 least developed countries--- beneficiary countries (country of origin)---which are eligible under the GSP program. Form A, which is often called the GSP Form A, is a certificate of origin. It is used under the GSP program for exportations to the donor countries from the beneficiary countries. Please see the sample Form A below.Some of the donor countries which accept Form A for the purposes of the GSP include:

Australia Austria Belgium Bulgaria Canada Denmark Finland France Germany Greece Hungary Ireland

Italy Japan Luxembourg Netherlands New Zealand Norway Poland Sweden Switzerland United Kingdom U.S.A.

General Conditions to Qualify for Preferences In order to meet the general conditions to qualify for preference, products must:

fall within a description of products eligible for preference in the country of destination. The description entered on the form must be sufficiently detailed to enable the products to be identified by the customs officer examining them; comply with the rules of origin of the country of destination. Each article in a consignment must qualify separately in its own right; and, comply with the consignment conditions specified by the country of destination. In general, products must be consigned direct from the country of exportation to the country of destination but most preferencegiving countries accept passage through intermediate countries subject to certain conditions. (For Australia, direct consignment is not necessary.)

Availability of the Form A The beneficiary countries are responsible for supplying the Form A. It is normally available at the government foreign trade office or the Chamber of Commerce of the beneficiary country. The Form A must be properly filled out and signed by the exporter. The designated certifying authority usually is the government foreign trade office or the Chamber of Commerce of the beneficiary country. The certification normally requires payment of a fee.

Sample Form:Form A (GSP Form A) Remarks: Fields or items in blue color contain links to the explanation.