Rules of Origin  

       Article 9(1)(b) of the WTO Agreement on Rules of Origin formally defines the origin of a good as “the country where the good has been wholly obtained or, where more than one country is involved in its production, the country where the last substantial transformation took place.”

In short, rules of origin are the legal criteria that determine the “nationality” of a product. They are the rules a country adopts—under domestic law or an international treaty—to decide which country (or region) a good is considered to have been produced or manufactured in. Think of them as the paperwork that gives a product its “birth certificate.”

  Types of Certificates of Origin (COOs)  

1、Non-preferential COO
Often called the “ordinary” or “general” COO, it simply testifies to the origin of the goods. WTO members normally apply their MFN rate to shipments accompanied by this document. Any exporter, anywhere, can obtain it from the competent authority once the goods satisfy the exporting country’s origin rules.

2、Preferential COO
Issued by the authorities of parties to an RTA or other preferential arrangement, this certificate is the passport that allows goods to enter another party at the agreement’s reduced or zero tariff. There is no global template; partners may adopt a common format or keep their own national form.

3、GSP COO
The Generalized System of Preferences is a unilateral concession granted by developed countries to developing/LDC exporters of finished or semi-finished products. To claim the GSP rate, the beneficiary country must present a GSP COO. According to GACC, only Norway, Australia and New Zealand still extend GSP treatment to China. Exporters may choose either the GSP form or the FTA preferential form (China also has bilateral FTAs plus RCEP with both Canberra and Wellington).

4、Special & Differential (S&D) COO
Used when developed—or capable developing—countries grant LDCs extra-deep tariff cuts. China gives 43 LDCs zero-duty access on 100 % of tariff lines; their exports must be covered by an S&D COO to qualify.

5、Specific-scheme COO
These are niche certificates mandated by particular conventions or arrangements—e.g., re-export certificates, processing/assembly certificates, tobacco authenticity certificates, or special EU non-preferential import-scheme COOs. Each is tied to a defined sector or scenario.

Final caution: the importing customs office applies its own origin test, not the exporter’s. Thailand may accept 40 % local content, but U.S. CBP could demand 55 %. The importer’s rules prevail, so verify requirements in advance—holding a COO is not a guarantee of smooth clearance.