Other Customs Matters

Certificate of Origin

  1. What is Certificate of Origin (COO)?
  2. Certificate of Origin is a document to establish evidence on the origin of the goods imported into any country. The certificates are issued under the scope of the Rules of Origin of any importing country that grants such concessions to tariff or merely stipulates a non-preferential certificate without granting any tariff concession.

  3. Types of COO
  4. Currently, there are three types of COO:

    1. Ordinary COO – It is also known as a non-preferential CO. It is used to satisfy that the products exported are wholly obtained or produced or manufactured in Brunei Darussalam depending on the Rules of Origin.
    2. Preferential COO – A document in a designated format, which is used to claim preferential treatment at lower or no tariff on trade between the signatory parties of a trading arrangement leading to a free trade area. It can also help improve the competitive edge of your exports under one of the available Schemes of Preference and Free Trade Agreements listed.
    3. Form A (Generalized System of Preferences (GSP))
  5. Who can issue Certificate of Origin?
  6. Certificate of Origin are issued by Certificate of Origin Office,Trade Division, Ministry of Finance and Economy.

  7. Procedures for Applying Certificate of Origin (for Exporter)
    1. A new company or manufacturer must be registered, which can be made through an application Form available from the Certificate of Origin Office, Trade Division, Ministry of Finance and Economy.

    2. The manufacturer has to submit a completed application form and manufacturing cost statement (MCS) of their product for verification that the goods in question meet the necessary rules of origin. The submission should be made in the respective formats for the application of a CO under the various schemes of Preference and Free Trade Agreements.

      Usually, the MCS will only be valid for 1 year but if there are any changes that have occurred within the MCS, the exporter or manufacturer should notify the new changes of their MCS.

    3. An inspection to the exporter's or manufacturer's factory will be arranged to see that it has the machinery and manpower to manufacture the product and keeps proper books and records of its operations.

    4. Upon successful application, the exporter or manufacturer will receive a letter of Company Registration with a reference number.
  8. Where should I submit the completed form and supporting documents to?
  9. Please submit the completed form and supporting documents to:

    Certificate of Origin Office

    Business Support Centre

    Design and Technology Building

    Kg Anggerek Desa, Bandar Seri Begawan

    Brunei Darussalam