C/O (Certificate of Origin)

Certificate of Origin (C/O) is a document issued by the official authority or authorized organization of the exporting country to certify that the goods originate in a specific country. It is mainly used by the customs of the importing country to determine tariff treatment, implement trade statistics, and enforce quantitative restrictions. Its use scenarios include: the importing country requires a certificate of origin to apply the most-favored-nation tariff rate or the general tariff rate; the importing country implements quota or license management for specific countries; the letter of credit requires the submission of a C/O as one of the negotiation documents. Precautions: A C/O only certifies the origin of goods and does not involve the value of goods or tariff preferences. It is different from the Generalized System of Preferences Certificate of Origin (FORM A) and free trade agreement certificates of origin (such as FORM E), which can enjoy tariff reductions or exemptions. A C/O is usually issued by the China Council for the Promotion of International Trade or customs, must be consistent with the commercial invoice, bill of lading, and other documents, and must not be altered. If the importing country requires consular legalization, the corresponding procedures must also be completed. In addition, a C/O is not a preferential certificate of origin under the Generalized System of Preferences or a free trade agreement and cannot be used to apply for tariff preferences.