Our glossary simplifies common industry terms in freight and logistics into clear, easy-to-understand explanations.
Declaration of Origin An Origin Declaration (OD) is a declaration made by exporters on invoices or designated documents to qualify for tariff benefits under a Free Trade Agreement (FTA). Unlike certificates of origin issued by government agencies or chambers of commerce, ODs are typically completed by qualified exporters. To legally use an Origin Declaration, companies must comply with the agreement's rules (e.g., ingredients, manufacturing process, and value-added ratio) and maintain auditable production and procurement records. Inaccurate declarations may result in tax evasion and penalties.
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