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GUIDELINES ON
CERTIFICATION OF ORIGIN
July 2014
(updated in June 2018) 2GUIDELINES ON CERTIFICATION OF ORIGIN
TABLE OF CONTENTS
I. INTRODUCTION
1. What is certification of origin? .......................................................................................... 4
2. Who are the key players involved? .................................................................................. 5
2.1. Who needs a proof of origin? .................................................................................. 5
2.2. Who issues a proof of origin? ................................................................................... 6
II. PREFERENTIAL ORIGIN
3. When is a proof of origin needed for preferential purposes? ............................................ 6
4. Issuer of proof of origin for preferential ........................................................................... 7
5. Characteristics of different systems for certification of origin .......................................... 7
5.1. Certification of origin involving the competent authority of the exporting country ..... 7
5.2. Self-certification of origin .......................................................................................... 8
5.2.1. Approved exporter system ............................................................................... 9
5.2.2. Registered exporter system ............................................................................. 9
5.2.3. Fully exporter-based system ............................................................................ 9
5.2.4. Importer-based system .................................................................................. 10
6. Requirements to issue proofs of origin .......................................................................... 10
6.1. Substantive requirement - fulfilment of origin criteria ............................................. 10
6.2. Formality requirement to issue proofs of origin ...................................................... 10
6.2.1. eclaration ..................................................................................... 10
6.2.2. Third country invoice (intermediary trade) ....................................................... 11
7. What are the obligations and the liability of the players? .............................................. 12
7.1. Importer ................................................................................................................. 12
7.2. Exporter ................................................................................................................ 13
7.3. Competent authority ............................................................................................... 14
III. NON-PREFERENTIAL ORIGIN
8. When is a proof of origin needed for non-preferential? ................................................. 15
9. Framework for issuance of proof of origin for non-preferential purposes ...................... 16
10. Requirements to issue non-preferential proofs of origin ................................................ 16
11. Responsibility of the issuing authorities certificate o of non-preferential of origin .......... 17
3GUIDELINES ON CERTIFICATION OF ORIGIN
ANNEX: NATIONAL PRACTICES CATALOGUE (UPDATED IN JUNE 2018)1. NEW ZEALAND ...................................................................................................... 19
2. SWITZERLAND ...................................................................................................... 28
3. THAILAND .............................................................................................................. 36
Copyright © 2018 World Customs Organization. All rights reserved. Requests and inquiries concerning translation,
reproduction and adaptation rights should be addressed to copyright@wcoomd.org. 4GUIDELINES ON CERTIFICATION OF ORIGIN
I. INTRODUCTION
The origin of goods is one of the crucial elements for international trade. Recognizing the various purposes in which the origin of goods plays a vital role, the Customs administrations around the world must implement rules of origin in an effective and efficient manner. The WCO Guidelines on Certification of Origin (hereinafter referred to as the Guidelines) offer practical explanations. The Guidelines aim to provide useful guidance for the Members to design, develop and achieve robust management of origin-related procedures. Section I provides general background and definitions to be used throughout the Guidelines.Section II deals with the certification of origin with regard to preferential rules of origin, which is
used to determine whether a preferential tariff rate is applicable under respective preferential schemes. Section III covers the certification procedures for non-preferential rules of origin, of which the scope is stipulated in the WTO Agreement on Rules of Origin. The Guidelines are non-binding and do not intend to challenge any existing agreement or legislation of any Member.