Certificate of Origin or proof of preferential origin – which do you need?

Your goods have somewhere to be. Checking which origin document you need before they leave can help avoid delays – and could help your customer pay less import duty.

Fiona Parsons Business West
08 November 2026

You’ve agreed the order and arranged delivery. Then your customer asks for a Certificate of Origin. Or perhaps they want evidence that your goods qualify for lower tariffs under a trade agreement.

These requests can sound similar, but they serve different purposes. Knowing the difference helps you prepare the right paperwork.

What does a Certificate of Origin do?

A Certificate of Origin confirms the country of origin of your goods. This is generally where they were grown, produced or manufactured, rather than where they were bought or shipped from.

Your customer may need one to meet customs requirements in their country, fulfill a contract or provide documents required for payment under a Letter of Credit.

A standard Certificate of Origin does not establish that your goods qualify for lower import duties under a trade agreement.

What is proof of preferential origin?

The purpose is straightforward: it supports a claim for reduced or zero import duty under a trade agreement.

For your overseas customer to benefit, your goods must meet the agreement’s conditions. These include rules about where the goods and their materials come from, and the manufacturing or processing carried out.

The evidence required depends on the agreement. It might be an EUR1 movement certificate or an origin statement on an invoice, a supplier's declaration or another commercial document. Some agreements also allow the importer to claim using information they hold about how the goods were produced.

There is no single document that works for every destination.

Being shipped from the UK is not enough

Imagine a UK business buys finished equipment from overseas and sells it to a customer in another country.

Dispatching that equipment from a UK warehouse does not automatically make it UK-origin goods. Equally, manufacturing a product in the UK does not automatically mean it meets a trade agreement’s particular rules.

Before providing proof of preferential origin, you need to check eligibility and hold evidence to support it.

Could you need both?

Yes. Your customer might require a Certificate of Origin for commercial or customs purposes, alongside the appropriate proof to claim a lower duty rate.

One does not automatically replace the other.

Three questions to ask before your next shipment:

  1. What does your customer need? Confirm the destination’s requirements and any conditions in your contract or Letter of Credit.
  2. Could a trade agreement reduce the duty? Check whether your product qualifies, rather than assuming the agreement covers every UK export.
  3. What evidence is required? Confirm the correct document or statement and gather supporting records before dispatch.
    Getting the paperwork right

Business West can help with Certificates of Origin and EUR1 movement certificates. Our FTA Utilisation Service can also help you assess whether your products meet the relevant origin rules.

Speak to our International Trade team before your next shipment. A conversation early on can help you prepare the right documents and understand whether there is a tariff-saving opportunity worth exploring.