Some types of certificates of origin are only certifying origin of the goods, but do not qualify for any preferential tariff treatment.
These certificates of origin are known as Non-Preferential Certificates of Origin.
On the other hand, some sort of certificates of origin not only evidence the origin of the goods, but also enable products to enjoy import tariff reduction or exemption.
These certificates of origin are known as Preferential Certificates of Origin.
What are the differences between certificate of origin and EUR1 movement certificate?
Non-preferential ordinary certificates of origin could be used in any export and import transaction.
EUR1 movement certificate has a limited scope of usage. It can only be used export and import transactions between EU and countries where free trade agreements exist with the EU.
Certificates of origins are issued and certified by one of the local chambers of commerce or chambers of industry in the exporting country.
EUR1 movement certificate should be issued and certified by exporting country's customs.
Special Import Duties:
Certificates of origin grants no special import custom duty rights.
EUR1 movement certificate allows importers to apply for discounted preferential import duties.
In some occasions importers could clear the goods from the customs without paying any type of import duties at all with EUR1 certificate.