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A Certificate of Origin is an international trade document that certifies that the transported goods have been obtained, produced, manufactured or processed in a particular country. This certificate is required for customs clearance procedures when shipping goods across borders. With this certificate, customs identify any restrictions to be placed on the goods and determines the duty to be paid. Certificates of origin can be preferential, indicating that the goods qualify for a tariff-free or reduced tariff treatment under the agreements between countries, or non-preferential, indicating that the goods do not qualify for a reduced tariff or tariff-free treatment.