Certificate of Origin (COO)
The Certificate of Origin (COO) contains information regarding the product, its destination, and the country from where it originates and is commonly used in international trade. COO is essential for exporters / importers to prove the origin of the product (or in other words where the product is coming from) in order to claim benefits of trade agreements existing between countries.
There are three categories of Certificate of Origin:
- Preferential
- Non-Preferential
- Self Certification
Preferential Certificate of Origin
These are issued in cases where India receives tariff preferences under various preferential agreements / arrangements. The various preferential agreements / arrangements signed by India are as follows:
Free Trade Agreements (FTAs)
- India - Sri Lanka FTA
- Agreement on South Asian Free Trade Agreement (SAFTA)
- Revised Agreement of Cooperation between Government of India and Nepal to control unauthorized trade
- India - Bhutan Agreement on Trade Commerce and Transit
- India - Thailand FTA - Early Harvest Scheme (EHS)
- India - Singapore Comprehensive Economic Cooperation Agreement (CECA)
- India – ASEAN CECA (Goods, Services and Investment)
- India - South Korea Comprehensive Economic Partnership Agreement (CEPA)
- India - Japan CEPA
- India - Malaysia CECA
Preferential Trade Agreements (PTAs)
- Asia Pacific Trade Agreement (APTA)
- Global System of Trade Preferences (GSTP)
- India - Afghanistan PTA
- India - MERCOSUR PTA
- India - Chile PTA
- SAARC Preferential Trading Arrangement (SAPTA)
Unilateral Tariff Preferences
- Generalized System of Preferences (GSP)
- Duty Free Tariff Preference (DFTP) Scheme
All the above mentioned agreements / arrangements prescribe their respective Rules of Origin. Few Agencies are authorized to assess the applications and issue the COO including details regarding rules of origin, list of items covered by an agreement, extent of tariff preference, verification and certification of eligibility.
Non-Preferential Certificate of Origin
Government have also nominated certain agencies to issue Non Preferential Certificate of Origin in accordance with Article II of International Convention Relating to simplification of Customs formalities,1923.These Certificate of Origins provide evidence origin of goods for simplification of Customs formalities and do not bestow any right to preferential tariffs. Government has nominated certain agencies to issue Non Preferential Certificate of Origin.
Self Certification
Manufacturer exporters who are also Status Holders shall be eligible to self-certify their goods as originating from India.
