1. The interface
Customs in the exporting country examines the export declaration and the certificate of origin together.
Customs in the importing country examines the certificate against the import declaration.
Two interfaces, and both have to work.
2. The export side
The exporter declares the goods, the destination and the origin claim.
The certificate of origin is linked to the declaration by number in the electronic system.
If the certificate is not yet issued at declaration, the linkage has to be completed later.
3. The import side
The importer declares the goods with the certificate number and claims the preferential rate.
The importing authority verifies the certificate, increasingly by electronic exchange.
4. The break point
Export side correct, certificate issued, but the certificate does not reach the importer in time.
The importer declares at the MFN rate, and recovering the difference afterwards requires an amended declaration.
5. The verification
Both authorities can ask for the underlying records: cost breakdown, supplier declarations, production process.
The records must exist on both sides of the transaction, in the sense that the originating exporter holds them.
6. What to keep
Certificate copies.
Declaration numbers.
Cost breakdown and supplier declarations.
Evidence of direct transport.
7. A working habit
Keep the certificate number alongside the declaration number in the shipment file.
That single linkage answers most verification questions.
8. A scenario
An exporter shipped under a preferential certificate.
At verification, the exporter could produce the certificate but not the cost breakdown that supported the origin declaration.
The destination authority withdrew the preference, and the importer claimed the difference from the exporter.
9. Closing view
The certificate proves the declaration was made. The underlying records prove it was right.
Both are needed.
*This article is based on Chinese customs declaration rules and the origin verification provisions of China’s free trade agreements.*