A Certificate of Origin (CO) is an important international trade document attesting that goods in a particular export shipment are wholly obtained, produced, manufactured or processed in a particular country. COs also constitute a declaration by the exporter. Virtually every country in the world considers the origin of imported goods when determining what duty will be assessed on the goods or, in some cases, whether the goods may be legally imported at all. The two major types of COs are: (i). Non-Preferential COs, i.e. “ordinary COs” which certify that the country of origin; and (ii). Preferential Cos which enable products to enjoy tariff reduction or exemption.