Certificate of origin – what it is and when it is required in import and export

A Certificate of Origin (CO) is one of the key documents in international trade. It confirms the country where goods were manufactured or sufficiently processed. While for many companies it may seem like “just another document for customs,” in practice, correct preparation is crucial for smooth customs clearance.

In 2026, the Certificate of Origin system continues to operate under EU rules. However, businesses should note some updates, including clarifications on non-preferential origin criteria and ongoing implementation of the REX system in partner countries. For importers and exporters, the requirements and processes remain largely similar, making proper documentation preparation essential.

What is a certificate of origin?

A Certificate of Origin is an official document that verifies the country of origin of goods. In international trade, there are two main types:

1. Non-preferential certificates of origin

Used when the importing country requires proof of origin without any tariff preferences.
They are typically used for:
– Statistical purposes
– Trade policy enforcement
– Sanctions or embargo controls
– Quality certification

These certificates are most often issued by the exporter’s national chambers of commerce.

2. Preferential certificates of origin

Used to confirm that goods meet the origin rules specified in EU trade agreements. This allows importers to benefit from preferential customs rates.

The most common types include:

• EUR.1 – widely used for trade with countries that have EU free trade agreements

• EUR-MED – for trade under the Pan-Euro-Mediterranean Convention

• FORM A (GSP) – used by developing countries; gradually replaced by the REX system

• Invoice declarations – used by authorized exporters or entities registered in the REX system

Certificate of origin and 2026 updates

While EU rules on goods origin are not undergoing major changes in 2026, three aspects are particularly important:

1. Digitalization and FORM A replacement by REX
   Countries using the GSP continue to implement the Registered Exporter (REX) system.
   This means EU importers will increasingly rely on invoice declarations rather than traditional FORM A certificates.

2. Clarification of sufficient processing rules
   The EU provides unified guidance on processing rules for non-preferential origin. This increases documentation requirements for manufacturers.

3. Increased control of goods from restricted regions
   Companies should pay special attention to goods from countries under restrictions or higher-risk regions. Customs authorities may require more detailed proof of origin.

These updates are not revolutionary, but proper document preparation remains critical.

When is a certificate of origin required?

A Certificate of Origin may be mandatory in situations such as:

• When required by the law of the importing country
  When requested by the buyer for resale or certification purposes
  When tariff preferences depend on proof of origin under trade agreements
  For sensitive goods, e.g., subject to sanctions, dual-use regulations, or quality control
  Failing to provide the correct document can lead to delays, additional inspections, or denial of preferential treatment.

How to obtain a certificate of origin

1. Non-preferential certificate
   Usually issued by national chambers of commerce.
   Required documents may include commercial invoices, specifications, manufacturer statements, or proof of processing.

2. Preferential certificate (EUR.1 / EUR-MED)
   Issued by customs authorities upon exporter request.
   The condition: goods must comply with the origin rules of the relevant trade agreement.

3. Invoice declaration / REX
   Can be prepared by the exporter if:

• The exporter is an authorized exporter, or

• Registered in the REX system, depending on trade relations

Common mistakes with certificates of origin

• Incorrectly indicating the country of origin
  Lack of proof of sufficient processing
  Using the wrong type of certificate (e.g., EUR.1 instead of a REX declaration)
  Incorrect structure of invoice declarations
  Missing REX number or outdated form

In 2026, customs authorities increasingly focus on verifying that documentation matches actual production – reflecting a rise in origin checks.

Why work with a customs agency?

Proper preparation of origin documentation requires knowledge of:
Origin rules under trade agreements
Proof of processing requirements
Applicable certificate types

PKS International CARGO S.A. supports businesses throughout the process – from origin verification to preparing documents required for customs clearance. Our 22 customs offices operate at all cargo border crossings with Ukraine and Belarus, with some working 24/7, ensuring efficient handling of shipments at any time.

A Certificate of Origin is essential for legal and smooth trade with countries outside the EU. While the system in 2026 remains stable, demands for accurate data and production documentation continue to rise. For importers and exporters, this means one thing: ensure every document is correctly prepared from the planning stage of customs clearance.