Which document is typically used to prove preferential origin for tariff preferences under a Free Trade Agreement?

Which document is typically used to prove preferential origin for tariff preferences under a Free Trade Agreement?

• A. Commercial invoice
• B. Packing list
• C. Certificate of origin
• D. Export license

Answer: (C)

Proving preferential tariffs under a Free Trade Agreement relies on showing where the goods originate and that they meet the agreement’s rules of origin. The certificate of origin is the standard document used for this purpose. It is issued by the exporter or an authorized body (such as a chamber of commerce) and confirms that the goods originate in the exporting country and qualify for the FTA’s tariff preferences. The importer presents this certificate to customs to claim reduced duties. A commercial invoice, packing list, and export license serve other purposes: the commercial invoice records price and terms, the packing list details packaging and contents, and the export license controls whether goods may be shipped. None of these by themselves proves that the goods meet the FTA’s rules of origin for preferential treatment.

Proving preferential tariffs under a Free Trade Agreement relies on showing where the goods originate and that they meet the agreement’s rules of origin. The certificate of origin is the standard document used for this purpose. It is issued by the exporter or an authorized body (such as a chamber of commerce) and confirms that the goods originate in the exporting country and qualify for the FTA’s tariff preferences. The importer presents this certificate to customs to claim reduced duties.

A commercial invoice, packing list, and export license serve other purposes: the commercial invoice records price and terms, the packing list details packaging and contents, and the export license controls whether goods may be shipped. None of these by themselves proves that the goods meet the FTA’s rules of origin for preferential treatment.