In brief
A certificate of origin proves the country in which goods were produced under non-preferential origin rules; in Germany it is issued by the IHK.
Contents
What is Certificate of origin?
The certificate of origin proves the non-preferential origin of goods. The rules for this are laid down in the Union Customs Code: goods originate in the country in which they were wholly obtained or produced, or where they underwent their last substantial, economically justified processing or working. This origin is decisive for trade policy measures such as anti-dumping duties, import restrictions or embargoes.
Many importing countries require a certificate of origin for customs clearance, and it is also frequently demanded under letters of credit. In Germany, the Chambers of Industry and Commerce (IHK) issue certificates of origin at the exporter's request, now predominantly electronically. They are based on information and evidence provided by the applicant, such as supplier's declarations or manufacturer information.
This must be distinguished from preferential origin. It is evidenced by proofs of preferential origin such as the EUR.1 movement certificate or a statement on origin and enables reduced customs duties under free trade agreements.
In practice: maintenance and procurement
For spare parts sourced via distributors, the origin is often not immediately known. Origin details and, where applicable, supplier's declarations should therefore be requested with the quotation if the part is to be exported.
Synonyms and abbreviations: CO · non-preferential certificate of origin · proof of origin · origin certificate
Frequently asked questions
Is “Made in …” on a part the same as a certificate of origin?
No. The “Made in …” label is the manufacturer's indication of origin. The certificate of origin is an officially issued document that certifies origin according to customs rules. The two often coincide, but need not, for example when a product has been assembled from components from different countries. For customs purposes, only the origin under customs law is decisive.
What documents are needed for a certificate of origin?
Usually the completed application, the commercial invoice and evidence of the origin of the goods, such as supplier's declarations, manufacturer information or, for in-house production, documents on working or processing. The issuing body checks the information for plausibility. Applicants can find out which evidence is required in an individual case from the competent chamber of commerce (IHK).
Can a distributor apply for a certificate of origin for goods made by another company?
Yes, in principle the exporter is entitled to apply, even if it did not manufacture the goods itself. However, it must be able to prove the origin, usually with information or declarations from its supplier. If these are missing, the certificate of origin cannot be issued. The competent chamber or the customs authorities provide binding information on the requirements.