A certificate of origin is a document that certifies the country in which goods were manufactured, produced, or substantially transformed. Customs authorities use it to determine the correct duty rate, check compliance with trade agreements, and enforce quotas or restrictions on goods from specific countries.
It is a separate document from the commercial invoice, which does not satisfy this requirement alone, even though the invoice may also state a country of origin.
Origin affects three things at customs:
Duty rates. Many trade agreements offer reduced or zero duty on goods originating in partner countries. Without proof of origin, the standard, often higher, duty rate applies by default.
Trade restrictions and quotas. Some goods are subject to quotas, anti-dumping duties, or import bans depending on where they were made.
Import eligibility. Certain goods cannot be imported at all from specific countries, regardless of duty, making origin a compliance question as well as a cost one.
Origin is not the same as the country a shipment was sent from. Goods assembled in one country from parts sourced elsewhere are subject to specific rules of origin, which determine where the goods are legally considered to originate for customs purposes.
Non-preferential certificate of origin. Confirms where goods were made without claiming any preferential duty treatment. Used to satisfy general customs, statistical, or import licensing requirements.
Preferential certificate of origin. Used to claim reduced or zero duty under a specific trade agreement, for example a EUR.1 movement certificate for goods qualifying under an EU trade agreement. These require the goods to meet specific rules of origin set out in that agreement, not just be manufactured in the right country.
Which type applies depends entirely on the destination country, the trade agreement in place, if any, and the nature of the goods.
In Denmark, non-preferential certificates of origin are issued by the Danish Chamber of Commerce (Dansk Erhverv) and by Dansk Industri's certificate service. Both issue to members and non-members. Preferential certificates, such as EUR.1, are issued or endorsed by Toldstyrelsen, since they involve verifying compliance with a specific trade agreement's rules of origin.
The exporter applies for the certificate, usually providing evidence of where the goods were manufactured or sufficiently transformed, before the shipment departs.
Requirements vary by destination country and by product. Some countries require a certificate of origin for every commercial shipment, others only for specific goods categories, and others only when the importer wants to claim a preferential duty rate under a trade agreement. It is worth checking destination-country requirements before shipping, since arranging a certificate of origin after goods have already departed adds delay at the receiving end.
No. The commercial invoice states the value and description of the goods for sale. A certificate of origin is a separate document specifically certifying where the goods were made, issued by a chamber of commerce or customs authority rather than the seller.
Not always. It depends on the destination country and the goods involved. Some shipments need one for every consignment, others only when claiming a preferential duty rate under a trade agreement.
A EUR.1 movement certificate is a type of preferential certificate of origin used to claim reduced or zero duty on goods that qualify under an EU trade agreement with the destination country.
This varies by issuing body and certificate type, but it should be arranged before the shipment departs rather than requested afterwards, since delays in obtaining it can hold up customs clearance at destination.
Rules of origin, set out in the relevant trade agreement or in general customs law, determine this. Assembly in one country does not automatically make that the country of origin if the substantial transformation happened elsewhere.
Whether a shipment needs a certificate of origin, and which type, depends on the destination country and the goods themselves. Getting it wrong, or leaving it too late, is one of the more preventable causes of customs delay.
If you are not sure what your shipment needs, ask before you ship. It is a far smaller problem to solve in advance than at the destination border.
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