Certificate of Origin: Non-Preferential, EUR.1 and Others

Certificates of origin explained: non-preferential CoO, EUR.1, origin declarations, REX, Arab and AfCFTA certificates, who issues them and L/C rules.

The same box of ceramic tiles can pay zero duty in one country, the full tariff in another and an anti-dumping duty in a third — depending on where customs consider it was made. The document that proves that origin is the certificate of origin. Getting the right one, from the right body, with data that matches the invoice, is often the difference between a competitive offer and a lost buyer.

This lesson explains the two kinds of origin — non-preferential and preferential — and the documents that prove each: the chamber of commerce certificate, the EUR.1 movement certificate, origin declarations and statements on origin, and certificates used in other agreements. You will see who issues them, what they contain, how they must agree with the other documents and how banks check them under a letter of credit.

What is a certificate of origin, and who needs it?

A certificate of origin is a document certifying the country in which the goods were wholly obtained or last substantially transformed. Import customs use origin to:

• apply the normal tariff or a preferential one under a trade agreement;
• apply quotas, anti-dumping or countervailing duties, which target specific origins;
• enforce embargoes and sanctions;
• check origin marking and labelling;
• compile trade statistics.

Buyers ask for it for their own clearance; banks ask for it when the letter of credit lists it; some importing countries require it for every shipment or for specific products.

Non-preferential and preferential origin

The rules that decide whether goods qualify — wholly obtained, sufficient processing, cumulation, tolerance — are explained in rules of origin. This lesson is about the documents.

The non-preferential certificate of origin

Most chambers of commerce worldwide issue certificates on a common model, following the International Certificate of Origin Guidelines of the ICC's World Chambers Federation. You fill in the form (or the chamber's online system), attach the commercial invoice and any evidence of origin the chamber requires (production records, supplier declarations), and the chamber checks, stamps and signs it.

Some importing countries also require the certificate to be legalised by their consulate, or certificates with a specific security paper; check with the buyer.

Preferential proofs of origin

The EUR.1 movement certificate

The EUR.1 is the proof of preferential origin used under many European Union agreements, including the EU–Algeria Association Agreement, and in the pan-Euro-Mediterranean (PEM) system. The exporter completes the form and applies to the customs authorities of the exporting country (or the body they designate), which endorse it after checking. Its boxes include the exporter, consignee, countries of origin and destination, transport, item number, marks, description, gross weight, invoice references and the customs endorsement.

Under the PEM system, the EU and many partners have applied revised, simpler rules since 1 January 2025, and box 7 then carries the mention 'revised rules'; partners that have not adopted them continue with the earlier rules. The validity of the proof differs between the two sets (four months under the earlier rules, ten months under the revised ones). The former EUR-MED certificate, used for diagonal cumulation, is not used under the revised rules. Check which rules apply to your agreement before filling in the form.

Origin declarations on the invoice

Instead of a EUR.1, many agreements let the exporter write an origin declaration (the wording is fixed in the agreement) on the invoice or another commercial document. Under the PEM rules, any exporter may do so for consignments containing originating products up to EUR 6,000; above that, only an approved exporter authorised by customs may.

Statements on origin, REX and self-certification

The EU's Generalised System of Preferences replaced the old Form A certificate with statements on origin made by exporters registered in the Registered Exporter (REX) system; some other countries' preference schemes still use Form A. Recent agreements, such as the EU's agreements with Japan or Canada, rely on statements on origin by the exporter, sometimes with the importer's knowledge as an alternative.

Other agreement certificates

Each agreement has its own document: the Arab certificate of origin under the Greater Arab Free Trade Area (GAFTA), the AfCFTA certificate of origin under the African Continental Free Trade Area, Form D within ASEAN, and so on. Read the agreement — or the customs guide to it — before shipping. For Algerian exporters, the issuing bodies and procedures are detailed in certificates of origin in Algeria, and the agreements in free trade agreements.

Worked example: ceramic tiles to three markets

An Algerian tile manufacturer, using local clay and processing it fully in its plant, sells porcelain tiles (HS 6907.21) to three buyers.

For the Dakar shipment of 1,200 boxes, the certificate shows exporter, consignee, 'country of origin: Algeria', vessel and ports, marks DKR/118/1-24, '24 pallets porcelain floor tiles', gross weight 23,040 kg and invoice INV-2026-118 — exactly as on the invoice, packing list and bill of lading.

How it must agree with the other documents

• The description may be general ('porcelain floor tiles') but must not conflict with the commercial invoice.
• Marks, number of packages and gross weight must match the packing list and transport document.
• The consignee, if shown, must not conflict with the transport document.
• The country of origin must be the one stated in the credit and the contract.

The certificate of origin under a letter of credit

ISBP 821 sets the practice banks follow:

• A requirement for a certificate of origin is met by a signed document that appears to relate to the invoiced goods and certifies their origin.
• It must be issued by the entity stated in the credit; if the credit names none, any entity, including the beneficiary, may issue it. If you need a chamber or customs certificate for import anyway, ask the buyer to name that issuer in the credit so that the bank checks the same thing customs will.
• The consignor or exporter shown may be a party other than the beneficiary.
• When the credit calls for the transport document to be made out 'to order', the certificate may show as consignee any party named in the credit except the beneficiary.

Read more about what triggers rejections in letter of credit discrepancies.

Common mistakes

• Asking for a non-preferential certificate when the buyer needed a EUR.1, so the buyer pays full duty.
• Declaring preferential origin on goods that do not meet the product-specific rule.
• Writing a city or region in the origin box instead of the country.
• Gross weight or package count different from the bill of lading.
• Using an outdated form or the wrong rules mention ('revised rules' or not) in box 7 of the EUR.1.
• Copying the origin declaration with modified wording, which can make it invalid.

Putting it into practice

On Incoforms, the certificate of origin is prepared from the shipment's data — exporter, consignee, transport, marks, packages, description, weights and invoice reference — so it matches the invoice, packing list and bill of lading. You then present it to the issuing chamber of commerce or authority for certification, and add the certified copy to the shipment's document set, merged into one PDF or sent to Google Drive.