Padmanabhan R R
2 min readMar 24, 2023

Retroactive Issue of Certificate of origin

Recently we came across this situation. We all know that Certificate of origin (preferential) is issued by the regulatory authorities of the exporting country. However, there are exceptions to this rule, where exporters themselves are empowered to issue. By logic, COO shall be applied for even as the goods are in the exporting country before being shipped. This is to enable the issuing authority physically verify the origin, if possible.

However, not all times, these are possible. At times, by the very nature of cargo or situation, COO can be applied only after the shipment is effected. In other words, much after the date of Bills of lading. Bill of lading is the conclusive proof that the shipment has indeed been effected.

Now, in the instance which I am referring to, the COO cannot be applied before the issue of Bill of lading. It can be applied for much after that date. But COO rules in this case permit the issue of the same by the authority if there are valid reasons. This has to be declared to the authority as one applies to the issue of COO.

Another peculiar issue that propped up was there were a number of invoices covered in a Bill of lading. The question arose whether we should apply on per invoice or multiple invoices covered in a bill of lading. In other words, whether we should pay the fee per invoice or per shipment. But the it was clarified later, that, COO fee has to be paid on per invoice basis.

We, Exim Consultants undertake to help our clients to wade through the regulatory compliances on matters of Certificate of Origin. For details, please contact Mrs Lalitha Shiva at 9840023039.