A Certificate of Origin (CO) is a shipping document that establishes the origin of goods or commodities being shipped. The document contains details pertaining to the goods/commodity being shipped, the country of import, and the country of export. It is an essential document required by quite a few international trade agreements between nations.  

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This document is also important because it helps ascertain the import eligibility of the goods/commodity and applicable duties or exemptions. 

There are two types of Certificate of Origin: 

• Preferential: Preferential Certificate of Origin indicates that the goods qualify for a reduced tariff or tariff-free treatment under trade arrangements between the countries.
• Non-Preferential: Non-Preferential Certificate of Origin, also known as "ordinary COs," indicates that the goods do not qualify for a reduced tariff or tariff-free treatment under trade arrangements between the countries.