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What is Certificate of Origin?

Document certifying the country where goods were manufactured, required for preferential tariff treatment. In the context of U.S. customs and tariff recovery, understanding certificate of origin is essential for navigating the CAPE refund process and ensuring accurate duty assessment.

Definition

A Certificate of Origin (CO) is a document certifying the country where goods were manufactured or produced. It is required to claim preferential tariff rates under trade agreements (such as USMCA) and to determine the applicable duty rate based on the country of origin. There are non-preferential COs (simply certifying origin) and preferential COs (used to claim reduced or zero tariff rates under specific trade agreements). The issuing authority varies by country — in the U.S., chambers of commerce and authorized government agencies issue COs.

How Certificate of Origin Relates to Tariff Refunds

Country of origin determines which tariff program applies to imported goods. For IEEPA and Section 301 claims, the CO confirms whether goods are from a targeted country (e.g., China for Section 301). An incorrect or missing CO can complicate refund claims if CBP questions the origin designation on the original entry.

Example

An importer claims USMCA preferential treatment on goods assembled in Mexico. The Mexican supplier provides a USMCA Certificate of Origin certifying that the goods meet the agreement's rules of origin. Without this CO, the importer would pay the higher MFN rate.

Frequently Asked Questions

Is a Certificate of Origin always required?
Not always. Non-preferential COs are required by some countries but not universally by CBP. Preferential COs are required whenever you claim a reduced duty rate under a trade agreement.
Who issues a Certificate of Origin?
In the U.S., local chambers of commerce issue non-preferential COs. Preferential COs (like USMCA) are self-certified by the exporter, producer, or importer.

Related Terms

Customs ValueThe declared value of imported goods used as the basis for calculating ad valorem duties, per 19 U.S.C. section 1401a.ClassificationThe process of assigning an HTS code to imported goods to determine the applicable duty rate.USMCAUnited States-Mexico-Canada Agreement — the trade agreement that replaced NAFTA in 2020, governing North American trade.Most Favored NationThe normal (NTR) tariff rate applied to imports from WTO member countries, also called Normal Trade Relations.Marking RequirementsCBP rules requiring imported goods to be marked with the country of origin in English, per 19 U.S.C. section 1304.

Legal References

  • 19 CFR Part 10 — Articles Conditionally Free
  • 19 CFR Part 182 — USMCA Rules of Origin

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