Certificate of Origin (COO)
An official origin document used to support customs clearance and preferential tariff claims where the shipment qualifies.
What is a Certificate of Origin?
A Certificate of Origin (COO) is an official document issued by the authorized government body (in Indonesia, IPSKA) certifying the declared country of origin for exported goods based on applicable rules of origin.
This document helps customs authorities review origin claims for destination-country procedures and preferential tariff eligibility.
Why is a COO Important?
- Support preferential tariff claims where the goods and documents meet the applicable agreement requirements.
- Fulfill Letter of Credit (L/C) documentary requirements.
- Support destination-side document requirements where COO/SKA is requested.
- Help buyers review potential landed-cost advantages when preferential treatment applies.
Benefits of Using a COO
Potential advantages depend on destination rules, trade agreement eligibility, and document completeness.
Cost Savings
Buyers may qualify for reduced or preferential import duties where the agreement and origin rules apply.
Market Access
COO/SKA can support entry requirements and tariff review in FTA partner countries.
Legal Compliance
Origin document used by customs authorities according to destination-country rules.
Illustrative Tariff Scenario
Example only: USD 20,000 furniture shipment to Japan, assuming IJEPA eligibility is confirmed
Without preferential COO/SKA
Import duty payable by buyer:
USD 2,000
With eligible COO/SKA
Import duty payable by buyer:
USD 0
COO Forms by Destination
Certificate form selection depends on export destination, product origin rules, and supporting documents.
| Form Type | Trade Agreement (FTA) | Destination Countries |
|---|---|---|
| Form A | Generalized System of Preferences (GSP) | USA, Canada, Russia, Japan, EU, etc. |
| Form D | ATIGA (ASEAN Trade in Goods Agreement) | Malaysia, Singapore, Thailand, Vietnam, Philippines, etc. |
| Form E | ACFTA (ASEAN-China Free Trade Area) | China |
| Form AK | AKFTA (ASEAN-Korea Free Trade Area) | South Korea |
| Form IJEPA | Indonesia-Japan Economic Partnership Agreement | Japan |
| Form AI | AIFTA (ASEAN-India Free Trade Area) | India |
| Form AANZ | AANZFTA (ASEAN-Australia-New Zealand) | Australia, New Zealand |
| Form AHK | AHKFTA (ASEAN-Hong Kong) | Hong Kong |
Requirements for Obtaining a COO
- Company legal documents (NIB, NPWP/Tax ID, Business License).
- Export Invoice & Packing List.
- Bill of Lading (B/L) or Airway Bill (AWB).
- Cost Structure Declaration to verify local content percentage.
- Export Declaration (PEB) with approved NPE response.
Let Us Handle Your COO
Unsure about the correct HS Code or which form to use? GPI can help review the suitable COO/SKA form, required documents, and submission steps based on your export destination and product details.
Discuss COO/SKA Requirements