jandujo

Our company make a product in Mexico, then imports it into the US, where we sell it and export it to a European company.
This European company is asking me for a Certificate of Origin. Considering the above conditions,
1- Which is the country of origin? (It was manufactured in Mexico but it is already imported to the US.)
2- What fomat of a Certificate of Origin should I use?

I will appreciate any help.

Thank you

Van Wesemael

Hello,

Between the EU and Mexio a bilateral agreement on preferential origin was concluded. This means that goods originated from Mexico can be imported in the EU against preferential import duties (probably zero rate). Therefor the European importer needs a proof of preferential origin (EUR1 certificate or declaration mentioned on the invoice).

Important remark : to benifit from a preferential duty there should be a direct transport of the goods between Mexico and the EU. Taking into consideration that the goods were first imported in the USA the condition of direct transport is not met. If goods were under customs supervision in the US (f.e. under customs bonded warehouse) there is a possibility to issue a certificate of origin if it can be proved in case of a customs audit that goods stayed in the US under customs supervision.
I suppose that the goods meet the origin criteria as defined in the origin protocol concluded between the EU and Mexico.

This preferential origin agreement can be found on the website of the EU Commission (TAXUD).

Kind Regards.

Jan Van Wesemael