Abstract
The certificate shown in Figure 34.1 has been drawn in line with the invoice (Figure 25.1) and packing list (Figure 26.1) shown above. It is used to prove the origin of the goods. Certificates of origin are often required in order to conform to regulations in an importer’s country and may also be needed in order to prove that goods can enjoy a lower import tariff rate where favoured nation treatment is applicable.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Copyright information
© 1995 Palgrave Macmillan, a division of Macmillan Publishers Limited
About this chapter
Cite this chapter
Willsher, R. (1995). Certificate of Origin. In: Export Finance. Finance and Capital Markets. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-13980-4_34
Download citation
DOI: https://doi.org/10.1007/978-1-349-13980-4_34
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-13982-8
Online ISBN: 978-1-349-13980-4
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)