SAMPLE Certificate of Origin

A Hot Tip about Import Compliance in Panama

Posted on: 29 Nov 2012

On the following pages there is a SAMPLE form that you can use to certify origin with instructions in both English and Spanish.

U.S.-Panama Trade Promotion Agreement (TPA) SAMPLE Certificate of Origin Documenting Origin – a special note for U.S. exporters. For more details please see It is the responsibility of the importer in Panama to make a claim for the FTA-negotiated preferential tariff rate (FTA rate) for qualifying products. However, the exporter or producer may be asked by the importer, customs broker, or the Panama Customs Service to provide a written or electronic certification or other information to support the importer’s claim. While there is no required form for certifying origin, the minimum elements that must be included are: 1. The name and contact information (or other identifying information) of the person providing the certification; 2. The tariff classification and a description of the product; 3. Information that describes and demonstrates that the product is originating; 4. Date when the certification information is prepared; and 5. In the case of a certification covering multiple shipments of identical products, the period that the certification covers, not to exceed 12 months from the date the certification is prepared. The importing country, or importer may require additional information beyond these specifics. Please note that the Panaman Customs Service does not mandate a specific Certificate of Origin document under the U.S.-Panama TPA, nor is there a prescribed form or format for certifying origin. If you are required by the Panaman Customs Service to use a particular form, please contact the Trade Compliance Center. NB: In accordance with the terms of your business arrangement, your importer may request that you provide the certification information in a particular form or format. The certification may be completed based on the producer’s or exporter’s knowledge that the product is originating; or for the exporter, reasonable reliance on the producer’s written or electronic certification that the product is originating. The language used on the certification may be in either English or Spanish, although the importer may be asked to submit a translation in the local language. On some occasions, even if your importer will not claim the FTA tariff, you may be asked to provide information that documents the origin of your product. Tip: The certification may only be issued by the exporter, manufacturer, or importer. Third party certificates (e.g., Chamber of Commerce) will not be accepted. On the following pages there is a SAMPLE form that you can use to certify origin with instructions in both English and Spanish. Please note that this simple form is meant to serve as an example and as a general guide to the sort of information you’d need to provide to certify origin. Only the agreement text and the customs regulations issued to implement the agreement are definitive. For complex issues or where interpretation is required, U.S. exporters should seek legal assistance. For More Information The U.S. Commercial Service in Panama can be contacted via e-mail at: or phone 011-507-317-5080, or visit our website: The U.S. Commercial Service — Your Global Business Partner With its network of offices across the United States and in more than 80 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting Disclaimer: The information provided in this report is intended to be of assistance to U.S. exporters. While we make every effort to ensure its accuracy, neither the United States government nor any of its employees make any representation as to the accuracy or completeness of information in this or any other United States government document. Readers are advised to independently verify any information prior to reliance thereon. The information provided in this report does not constitute legal advice. The Commercial Service reference to or inclusion of material by a non-U.S. Government entity in this document is for informational purposes only and does not constitute an endorsement by the Commercial Service of the entity, its materials, or its products or services International copyright, U.S. Department of Commerce, 2012. All rights reserved outside of the United States. ACUERDO DE PROMOCIÓN COMERCIAL PANAMA – ESTADOS UNIDOS UNITED STATES – PANAMA TRADE PROMOTION AGREEMENT CERTIFICADO DE ORIGEN / CERTIFICATE OF ORIGIN 1.Razón social, dirección, teléfono y correo electrónico del exportador: 2. Período cubierto / Blanket period: Exporter´s legal name, address, telephone and e-mail Desde (DD/MM/AA) / From (MM/DD/YY): Hasta (DD/MM/AA) / To (MM/DD/YY): 3. Razón social, dirección, teléfono y correo electrónico del productor: 4. Razón social, dirección, teléfono y correo electrónico importador: Producer´s legal name, address, telephone and e-mail Importer´s legal name address, , telephone and e-mail 6. Clasificación 7. Criterio 9. Factura No. 10. País de Origen / 8.Valor Contenido 5. Descripción del (las) mercancías(s) / Description of goods Arancelaria / Preferencial / Fecha / Country of Origin Regional / HS Tariff Preference Criterion Invoice. No. Regional Value Classification Date Content 11.Certificación de Origen / Certification of Origin Declaro bajo la gravedad de juramento que / I certify that: - La información contenida en este certificado es verdadera y exacta, y me hago responsable de comprobar lo aquí declarado. Estoy consciente que soy responsable por cualquier declaración falsa u omisión hecha en o relacionada con el presente certificado. / The information on this certificate is true and accurate and I assume the responsibility for providing such representations. I understand that I am liable for any false statements or material omissions made on or in connection with this certificate. - Me comprometo a conservar y presentar, en caso de ser requerido, los documentos necesarios que respalden el contenido del presente certificado, así como a notificar por escrito a todas las personas a quienes se lo entregue, de cualquier cambio que pudiera afectar la exactitud o validez del mismo. / I agree to maintain and present upon request, documentation necessary to support this certificate, and to inform, in writing, all persons to whom the certificate was given of any changes that could affect the accuracy or validity of this certificate. - Las mercancías son originarias del territorio de las partes y cumplen con los requisitos de origen que les son aplicables conforme al Acuerdo de Promoción Comercial Panama - Estados Unidos. / The goods originated in the territory of the parties, and comply with the origin requirements specified for those goods in the United States - Panama Trade Promotion Agreement. - Las mercancías no han sido objeto de procesamiento ulterior o de cualquier otra operación fuera de los territorios de las Partes, salvo en los casos establecidos en el Artículo 4.12. / The goods have undergone no further production or other operation outside the territories of the Parties unless specifically exempted in Article 4.12. Esta certificación se compone de _____ hojas, incluyendo todos sus anexos. / This certificate consists of _____ pages, including attachments. Firma autorizada / Authorized signature: Nombre de la empresa / Company´s name: Nombre / Name: Cargo /Title: Fecha (DD/MM/AA) / Date (MM/DD/YY): Teléfono y fax / Telephone and Fax: 12. Observaciones / Remarks: PANAMA – UNITED STATES TRADE PROMOTION AGREEMENT INSTRUCTIONS RELATED TO THE CERTIFICATE OF ORIGIN For purposes of applying for preferential tariff treatment, this certificate shall be filled out completely and legibly by the importer, exporter or producer of the merchandise. The importer shall be liable for submitting the certificate of origin to apply for preferential treatment for merchandise imported into the territory of another party. Field 1: State the full name or Corporate Name and address (including country) of the exporter, if other than the producer, as well as telephone number and electronic mail address, if known. Field 2: If the certificate covers several shipments of identical merchandise, just as described in Field 5 below, which is imported into Panama or the United States within a specific period of time (maximum 12 months), “From” is the date as from which the certificate shall be applicable in respect of the merchandise covered by the certificate (it can be prior to the signing date of this Certificate) and “To” is the date when the period covered by the certificate expires. The merchandise for which preferential tariff treatment is requested on the basis of this certificate shall be imported between both such dates. Field 3: If there is only one producer, state the full name or Corporate Name and address (including country), as described in Field 1 above, of such producer. If the certificate includes more than one producer, state “SEVERAL” and attach a list of all producers, including full name or Corporate Name and address (including country), referring to the merchandise as described in Field 5 below. If you wish this information to remain confidential, it is admissible to write “AVAILABLE UPON REQUEST FROM CUSTOMS”. If the producer and exporter are the same company or individual, please fill in the field with “SAME”. If the producer is unknown, it is admissible to write “UNKNOWN”. Field 4: State full name or Corporate Name and address (including country) as well as telephone number and electronic mail address. Field 5: Full description of each merchandise item. Such description shall be sufficiently detailed to match the description of the merchandise as contained in the invoice and the Harmonised System (HS). Field 6: For each merchandise item described in Field 5 above, identify the tariff classification as per the six (6) digit nomenclature corresponding to the Harmonised System (HS) tariff classification. Field 7: For each merchandise item described in Field 5 above, state which criterion, a, b.i)., b.ii). or c) below applies. The rules of origin are provided in Chapter 4 (Rules of Origin and Procedures of Origin) and Appendix 4.1 Rules of Origin Specific to the Agreement. For purposes of applying for preferential tariff treatment, each merchandise item shall meet any of the following criteria: (a) The merchandise is totally obtained or entirely produced within the territory of either or both of the Parties; (b) The merchandise is entirely produced within the territory of either or both of the Parties and: i) Each one of the materials other than of origin used in production of the merchandise sustains the corresponding change in tariff classification as specified in Appendix 4.1 or ii) The merchandise otherwise satisfies any applicable regional content value requirement or other requirements as specified in Appendix 4.1 or (c) The merchandise is entirely produced within the territory of either or both of the Parties exclusively on the basis of materials of origin. Field 8: For each merchandise item as described in Field 5 above, state “NO” if the merchandise is not subject to any Regional Content Value (RCV). If the merchandise is subject to any such requirement identify the calculation method used: (1) Reduced Value Method (2) Increased Value Method (3) Net Cost Method Field 9: If the certificate covers only one merchandise shipment, include the number of the commercial invoice. If it is unknown, indicate another single reference number, such as shipment order number, purchase order number or any other number allowing for identification of the merchandise. Field 10: State the country of origin as follows: “PAN” for merchandise originated in Panama and exported to the United States; or “US” for all merchandise originated in the United States and exported to Panama. Field 11: This field must be filled out, signed and dated by the issuer of the certificate of origin (importer, exporter or producer). The date shall be that when the Certificate is filled out and signed. Field 12: This field shall only be used when there is any comment in relation to this certificate, including, among others, when any merchandise items as described in Field 5 above have been subject to any advanced or regular resolution on classification or value of materials, in which case state the issuing authority, reference number and issuance date. ACUERDO DE PROMOCION COMERCIAL PANAMA - ESTADOS UNIDOS INSTRUCCIONES RELATIVAS AL CERTIFICADO DE ORIGEN Para los fines de solicitar un trato arancelario preferencial, este certificado deberá ser llenado completamente y de manera legible por el importador, exportador o productor de la mercancía. El importador será responsable de presentar el certificado de origen para solicitar tratamiento preferencial para una mercancía importada al territorio de una parte. Campo 1: Indique el nombre o Razón Social, la dirección (incluyendo el país) del exportador, si es diferente al productor; así como el su número de teléfono y correo electrónico, si son conocidos. Campo 2: Si el certificado ampara varios embarques de mercancías(s) idénticas, tal como se describe en el Campo 5, que son importadas en Panama o los Estados Unidos dentro de un período específico de tiempo (máximo 12 meses). "Desde" es la fecha a partir de la cual el certificado será aplicable respecto de la(s) mercancía(s) amparadas por el certificado (puede ser previo a la fecha de la firma de este Certificado). "Hasta" es la fecha en que expira el período que cubre el certificado. La importación de una(s) mercancía(s) para el cual se solicita trato arancelario preferencial con base en este certificado, debe efectuarse entre estas fechas. Campo 3: Si existe un solo productor, indique el nombre o razón social, la dirección (incluyendo el país), como se señala en el Campo 1, de dicho productor. Si en el certificado se incluye a más de un productor, indique "VARIOS" y adjunte una lista de todos los productores, incluyendo su nombre o razón social, su dirección (incluyendo el país), en referencia a la(s) mercancía(s) descritas en el Campo 5. Si desea que esta información sea confidencial, se acepta anotar "DISPONIBLE A SOLICITUD DE LA ADUANA". Si el productor y el exportador son la misma persona, llene el campo anotando "IGUAL". Si el productor es desconocido, se acepta indicar "DESCONOCIDO". Campo 4: Indique el nombre o razón social, la dirección (incluyendo el país) así como el número de teléfono y correo electrónico. Campo 5 Descripción completa de cada mercancía. La descripción deberá ser lo suficientemente detallada para relacionar la descripción de la mercancía contenida en la factura y el Sistema Armonizado (SA). Campo 6: Para cada mercancía descrita en el Campo 5, identifique la clasificación arancelaria en la nomenclatura a seis (6) dígitos correspondientes a la clasificación arancelaria del Sistema Armonizado (SA). Campo 7: Para cada mercancía descrita en el Campo 5, indique qué criterio: a, b.i)., b.ii)., o c), aplica. Las reglas de origen se encuentran en el Capítulo 4 (Reglas de Origen y Procedimientos de Origen) y el Anexo 4.1 Reglas de Origen Específicas del Acuerdo. Con el fin de solicitar el trato arancelario preferencial, cada mercancía debe cumplir con alguno de siguientes criterios: (a) La mercancía es obtenida en su totalidad o producida enteramente en el territorio de una o más de las Partes; (b) La mercancía es producida enteramente en el territorio de una o más de las Partes; y i) Cada uno de los materiales no originarios empleados en la producción de la mercancía sufre el correspondiente cambio en la clasificación arancelaria especificado en el Anexo 4.1, o ii) La mercancía, de otro modo, satisface cualquier requisito de valor de contenido regional aplicable u otros requisitos especificados en el Anexo 4.1. (c) La mercancía es producida enteramente en el territorio de una o más de las Partes, a partir exclusivamente de materiales originarios. Campo 8: Para cada mercancía descrita en el Campo 5 indique "NO", si la mercancía no está sujeta a un requisito de Valor de Contenido Regional (VCR). Si la mercancía está sujeta a dicho requisito, identifique el método de cálculo utilizado: (1) Método de reducción del valor (2) Método de aumento del valor (3) Método de costo neto Campo 9: Si el certificado ampara solo un embarque de mercancías, incluya el número de la factura comercial. Si es desconocido, indique otro número único de referencia, como el número de orden de embarque, el número de orden de compra o cualquier otro número que permita identificar las mercancías. Campo 10: Indique el nombre de país de origen: "PAN" para las mercancías originarias de Panama y exportadas a los Estados Unidos. "US" para todas las mercancías originarias de los Estados Unidos y exportadas a Panama. Campo 11: Este campo debe ser completado, firmado y fechado por el emisor del certificado de origen (importador, exportador o productor). La fecha debe ser aquélla en que el Certificado haya sido llenado y firmado. Campo 12: Este campo sólo deberá ser utilizado cuando exista alguna observación en relación con este certificado, entre otros, cuando la(s) mercancía(s) descrita(s) en el campo 5 haya(n) sido objeto de una resolución anticipada o una resolución sobre clasificación o valor de los materiales, indique la autoridad emisora, número de referencia y la fecha de emisión.
Posted: 29 November 2012