Preferential Certificate of Origin

A Preferential Certificate of Origin is an official document used to certify that goods originate from a specific country or region, thereby allowing them to enjoy preferential tariff treatment in the importing country. It is typically issued under Free Trade Agreements (FTAs) or the Generalized System of Preferences (GSP), such as the China-ASEAN FTA Certificate of Origin (FORM E) and the Asia-Pacific Trade Agreement Certificate of Origin. Usage scenarios: When an exporter ships goods to a preference-giving country, they must proactively apply for this certificate and attach commercial invoices, packing lists, etc. The importer uses it to apply for tariff reduction or exemption at customs. Precautions: The certificate must be issued by an authorized body (e.g., China Customs, CCPIT), the contents must strictly match the bill of lading and invoice, and it must be used within its validity period; different agreements have different requirements for rules of origin (e.g., value-added ratio, change in tariff classification), and violations may lead to certificate verification inquiries or tariff recovery. Difference from an ordinary Certificate of Origin (CO): A CO only certifies origin and does not involve tariff preferences; the core function of a Preferential Certificate of Origin is tariff reduction or exemption. Additionally, it differs from the GSP Certificate of Origin (FORM A), which only applies to unilateral preferences granted by developed countries to developing countries.