Certificate of origin is a document which certifies that the product under examination has been manufactured in the present country and serves for:
- Lowering or exclusion of import customs duties;
- Confirmation that the product has been manufactured namely in this country.
Certificate of origin is issued for one lot of goods shipped by the exporter at one address, as a rule using one CMR note and one invoice.
The certificate is valid for 12 months.
The issuance of each certificate is proved by the examination report.
Types of certificates of origin:
- СТ-1 form is issued to the CIS members and grants exemption from import customs duties;
- "А" form is issued to the EEC countries, USA, Canada, Czech Republic and Slovakia and provides customs preferences within the frames of Generalized system of preferences;
- Certificate of general format is issued to all countries;
- Certificate of origin for steel goods supplied to the EEC countries;
- Certificate of origin for textile supplied to the EEC countries;
- Certificate of origin for textile and shoes supplied to Mexico.
Certificate of origin (CT-1 form) confirms that the products for which it has been issued had been manufactured or had undergone a significant treatment (processing) in a member-state of the Agreement on Free Trade Area Creation dated April 15, 1994. Suppliers of goods from above-mentioned countries have a possibility to save on VAT with the help of submission of CT-1 certificate of origin. This arrangementis valid for all countries that signed the Agreement bilaterally.
The execution of CT-1 certificate of origin is not required in the following cases:
- Cargo carried inwards the RF will be carried in transit through the Federation or is destined for the temporary import without the payment of VAT and other charges.
- The total cost of goods of one lot doesn’t exceed twenty thousand rubles.
- The goods are imported into Russia by an individual for personal use.
