Who you are

Exporters and importers

Companies already trading across the border

You already trade across the border. You want the preferential rate on what you export or you want to check the C/O on what you import, and you do not want a reassessment a few years from now. This page collects the articles on origin criteria, C/O files, checking form E on imports, and rejected cases with what was done about them.

The articles below are listed in the recommended reading order.

  1. Certificate of origin: why holding the certificate still may not get you the preference
  2. The import document set: six places it goes out of line and what each one costs
  3. Delivery terms and the point risk passes: where the contract says one thing and practice does another
  4. Rules of origin and export C/O
Scope of this content

I have been trained as a lawyer under the lawyer training programme for international integration at the Judicial Academy, but I do not yet hold a lawyer's practising certificate, so the content here is professional information shared with citations to the governing legal documents, not legal advice on any specific case.