C.O.O. (Certificate of Origin)

Certificate of Origin is one of the required documents for import customs clearance in most of the importing countries. Certificate of origin is the document, certifying the origin of country where in the export goods are procured and manufactured originally.

Preferential Certificate of Origin
This type of Certificate of Origin is given towards goods that are subject to preferential tariff treatment in the payment of duties. These duties may be a reduction of the normal tariff, or it also may be a complete exemption of the tariffs.

Following schemes under which India receives tariff preferences:
Generalized System of Preference (GSP):
Global System of Trade Preference (GSTP):
SAARC Preferential Trading Agreement (SAPTA):
Asia-Pacific Trade Agreement (APTA):
India-Sri Lanka Free Trade Agreement (ISFTA):
Indo-Asian Free Trade Agreement (IAFTA)
India-Japan Comprehensive Economic Partnership Agreement (CEPA)
India-United Arab Emirates Comprehensive Economic Partnership Agreement (CEPA)
India-Korea Comprehensive Economic Partnership Agreement (CEPA)

Non-preferential Certificate of Origin: This type of Certificate of Origin states that the goods being exported/imported are not given any preferential tariff treatment and the due duties must be levied upon the goods that are being moved