Documents Required for COO
It is important for the exporter to get clarity from the buyer (destination country) on when is the COO required, after shipment or before shipment. These documents are required for almost every CO application, regardless of whether it’s preferential or non-preferential, as they prove the commercial transaction and shipment details:
- Application Form / Cover Letter:
- The official application form for the Certificate of Origin, fully filled out. Often accompanied by a formal cover letter addressed to the issuing authority.
- Commercial Invoice (Copy):
- This is crucial. It details the goods, their quantity, value, the exporter’s name and address, and the importer’s name and address. The origin country (e.g., “Country of Origin: India”) must usually be explicitly stated on the invoice.
- Packing List (Copy):
- Specifies the contents, weights, and dimensions of each package in the shipment.
- Proof of Shipment:
- A document confirming that the goods are being shipped. This is typically the:
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- Bill of Lading (B/L): For sea shipments.
- Air Waybill (AWB): For air shipments.
- Shipping Bill (or Bill of Export) (Copy):
- The main customs document is to be filed with the customs authorities of the exporting country (e.g., Indian Customs) before the goods are loaded. It provides final confirmation of the goods cleared for export.
- Importer-Exporter Code (IEC) (Copy):
- A mandatory registration number for businesses involved in export and import in most countries.
Additional Documents Required for Preferential COO
- Manufacturer/Exporter Declaration of Origin:
- Cost Sheet / Manufacturing Flow Chart:
- Supplier’s Declaration (for Trading Exporters):
- Digital Signature Certificate (DSC):
Important Tips
- Online Platforms: Many countries, including India, have moved the application process online. Documents must be uploaded digitally and authenticated using a DSC.
- Validity: Documents like the IEC and the Digital Signature Certificate must be valid and up-to-date.
- Consistency: The details across all documents (Commercial Invoice, Packing List, Shipping Bill, and the CO application) must be perfectly consistent to avoid customs rejection.
