Certificates of origin issued retroactively or retrospectively

Certificate of origin is a generic name, which describes various types of documents used in international trade to verify the origins of the goods.

It is expected that a certificate of origin should be issued prior to the transport document date.

If a certificate of origin issued after the transport document date, such as after bill of lading date, it must be marked with "issued retrospectively" or "issued retroactively" statement.

On one of my previous articles, I have explained the meaning of issued retrospectively on a GSP Form A certificate of origin.

Today I would like to point out the meaning of issued retroactively and issued retrospectively on ordinary certificates of origin.


As certificate of origin may refer to a wide range of document types, we need to know exactly what types of certificates of origin could be issued retroactively or retrospectively.

What are the differences between certificate of origin and GSP Certificate of Origin Form A?

Certificate of origin is a generic name of an international shipping document, which is used to identify the origin of goods that is subject to foreign trade business. 

There are various types of certificates of origin in circulation. The most frequently used one is known as ordinary certificate of origin or simply "certificate of origin".

GSP Certificate of Origin Form A is a special type of certificate of origin, that can be grouped under "preferential certificates of origin".


Today on this article I would like to mention the differences between ordinary certificates of origin and GSP certificate of origin Form A.

Who should issue certificates of origin?

Origin of the imported goods have strong effect on import custom duties, as almost every country in the world considers the origin of goods when determining applicable import duties.

While there are various types of origin of goods approval methods in international trade, origin declarations, ordinary certificates of origin and preferential certificates of origin are considered to be the most used ones.
  • Origin declarations are the simplest form of origin of goods approval methods. Exporters simply insert a standard origin declaration text to any of the commercial documents, that is all. 
  • Ordinary certificates of origin is one of the most common way to identify and certify the origin of goods in international trade transactions.
  • Some countries have preferential tariff agreements. If imported goods have been originated in a preferential country, then it would be possible to apply for a discounted import tariff rates during import stage.
One of the core conditions to be able to get benefited from a preferential tariff rate would be evidencing the origin of the goods in an acceptable format to the customs authorities.

Today I would like to write about the issuing bodies of the certificates of origin on this article.

What is EUR1 movement certificate?

Certificate of Origin (CO) is a shipping document, which is used in international trade, certifying that goods in a particular export shipment are wholly obtained, produced, manufactured or processed in a certain country.

When I was explaining certificates of origin first time on this website, I have indicated that there are two main types of certificates of origin available for use in international trade transactions.

These certificates of origin types are:

  • Ordinary certificates of origin: (Also known as Non- preferential Certificates of Origin) They prove the origin of the goods without giving any right to apply preferential import duties. Example : Certificate of Origin
  • Special types of certificates of origin: (Also known as Preferential Certificates of Origin) They not only prove the origin of the goods, but also give right to apply preferential import duties. Example : GSP Form A Certificate of Origin , NAFTA Certificates of Origin

Apart form above mentioned types of certificates of origin, there are some sort of documents used in international trade, especially where export and import transactions are taken place between countries that have signed free trade agreements.

These form of documents are known as "movement certificates".

Today I would like to explain "EUR1" document which is a type of movement certificate.


What does issued retrospectively mean on a GSP Form A certificate of origin?

GSP Form A certificate of origin should be issued on or before date of shipment stated on the transport document. 

If it is issued a later date than the date of shipment, then Form A certificate should bear " issued retrospectively" stamp. 

On my previous articles, I have explained some important points in regards to certificates of origin. 

If you have not read my past posts and you need further information regarding certificates of origin, I recommend you to read my following articles:
Today I want to clarify the meaning of issued retrospectively term on a GSP Form A certificate of origin.

What are the differences between certificate of origin and EUR1?

Certificate of Origin (CO) is a trade document, which is certifying that goods in a given shipment are originating from a particular country.

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.

Today I would like to mention the differences between non-preferential certificates of origin and preferential EUR1 movement certificate.


When to use GSP certificate of origin: Form A?

GSP is the short form of Generalized System of Preferences also known as GSP schemes.

Generalized System of Preferences is a preferential tariff system granted by bunch of developed countries to developing or least developed countries.

Under Generalized System of Preferences schemes less developed countries or developing countries would benefit from reduced or zero tariff rates when exporting permitted products to GSP donor countries.

Today I would like to explain the fundamentals Generalized System of Preferences (GSP), who could get benefited from GSP incentives and how to get benefited from reduced GSP tariffs.

How to create an export packing list?

A packing list is a trade document that identifies details about the contents of a package.

A packing list is especially helpful in international trade transactions for confirming the number of items during the transportation stages.

Packing list is a shipping document, which is widely used in export and import transactions.

Combined with the commercial invoice, certificate of origin and transport documents, packing list is one of the core documents that needs to be created in an international trade operation.