Page 76 - eBook: EXIM for Beginner

What is
OFFICIAL / REGULATORY documents: Certificate of

Origin (CO)?

c. Non - preferential certificate of origin (NPCO) CO is a certificate

• It is a certificate/trade document that helps issued by a

identify the origin of the good competent

• The document is Not used to claim for authority of the

preferential tariff rates. exporting country

that certifies the
• Normally goods will be released using import
origin of the
duty rate as per Customs Duties Order
goods.
enforced

There are 2 types

d. Preferential certificate of origin (PCO) of certificates

• PCO is a certificate/trade document issued which are

by a competent authority of the exporting Preferential

country that certifies the origin of the goods Certificate of

Origin (PCO) and
• Allows importer to claim for preferential
Non-Preferential
tariff rates based on Rules of Origin of each
Certificate of

agreement entered into force. Origin (NPCO).