CoO (Certificate of Origin)

Along with a BoL and a Packing List, shipments will usually (but not always) have a certificate of origin (CoO) that shows where the goods were actually made. Determining the country of origin is important because tariffs and duties differ depending on this information, and some countries are under the effect of an embargo or other types of trade policies. The CoO is written by the exporter but must be verified by a certified issuing body such as a local chamber of commerce. Many products are a combined effort by more than one country – in this case, the origin country could be where the last significant part of the process took place or where the most amount of work (equal to more than 50% of the total cost) took place.