Certificate of Origin
DocumentsArt. 59-63 – Regulation (EU) No 952/2013 (UCC)
PL: Świadectwo Pochodzenia | DE: Ursprungszeugnis
Definition
A certificate of origin is an official document certifying the country where goods were manufactured or underwent substantial processing. It is issued by authorised bodies (in Poland — the Polish Chamber of Commerce or chambers of industry and commerce) and plays a key role in international trade.
There are two types of certificates of origin: non-preferential — certifying the country of origin without entitlement to preferential rates (used for statistical purposes, public procurement, application of anti-dumping measures), and preferential — entitling to reduced or zero duty rates under free trade agreements or EU unilateral preferences (e.g., EUR.1, EUR-MED, Form A for the GSP system).
Correct determination of origin requires knowledge of rules of origin defined in individual trade agreements. These rules define what processing operations are sufficient for goods to obtain origin status. Submitting a false certificate of origin is a criminal offense.
There are two types of certificates of origin: non-preferential — certifying the country of origin without entitlement to preferential rates (used for statistical purposes, public procurement, application of anti-dumping measures), and preferential — entitling to reduced or zero duty rates under free trade agreements or EU unilateral preferences (e.g., EUR.1, EUR-MED, Form A for the GSP system).
Correct determination of origin requires knowledge of rules of origin defined in individual trade agreements. These rules define what processing operations are sufficient for goods to obtain origin status. Submitting a false certificate of origin is a criminal offense.