Certificate of Origin: Types, Customs Preferences, and Application in Armenia

What is a Certificate of Origin, how do preferential and non-preferential documents differ, and how can the right certificate reduce import customs duties in Armenia?

In international trade, accurately determining the country of origin of goods can directly affect import requirements, applicable customs duty rates, and the overall customs clearance process.

A Certificate of Origin (CO) is an official document confirming the country of origin of goods in accordance with applicable legal rules.

However, it is essential to understand that the country of origin does not always coincide with the country of export or shipment. For example, goods manufactured in Germany and shipped to Armenia from Georgia are not considered goods of Georgian origin merely because they were exported from Georgia.

1. Main Types of Certificates of Origin 

Based on their purpose, origin-confirming documents are divided into two primary categories.

Non-Preferential Certificate of Origin 

A Non-Preferential Certificate of Origin confirms the country of origin of goods but does not, by itself, grant preferential (reduced) customs duty rates. It may be required for:

• Confirming the country of origin of imported goods.

• Applying anti-dumping, countervailing, or special safeguard measures.

• Verifying country-specific import restrictions.

• Cases where customs authorities request additional proof of origin under applicable law.

A separate Certificate of Origin is not mandatory for every import shipment. In certain cases, a declaration of origin stated on a commercial invoice or other shipping document is sufficient.

Preferential Certificate of Origin 

A Preferential Certificate of Origin is used to claim special tariff preferences. Such tariff benefits may be established under:

• Free Trade Agreements (FTAs).

• Generalized System of Preferences (GSP) schemes for developing and least-developed countries.

• Other applicable international trade agreements.

Preferential origin can qualify goods for a reduced or zero (0%) import duty rate, though not for every product category and never automatically.

2. Which Certificate Form Applies to Trade with Different Countries? 

Armenia is a member state of the Eurasian Economic Union (EAEU); consequently, imports from third countries are governed by unified EAEU customs rules and applicable international trade agreements.

These are the principal forms. Specific trade agreements may also establish alternative origin verification methods and exceptions.

3. Form CT-1: Free Trade with CIS Countries and Georgia 

The CT-1 (СТ-1) certificate is used to confirm the origin of goods under applicable free trade regimes within the CIS framework. It also applies under the bilateral Free Trade Agreement between Armenia and Georgia, provided that the relevant origin criteria are met.

Accordingly, the preferential trade regime with Georgia must be distinguished from agreements governing CIS member states. Moreover, the mere fact that cargo is dispatched from Georgia is not sufficient—the goods must satisfy the applicable rules of origin.

Under relevant CIS rules, when the total value of a consignment does not exceed the equivalent of USD 5,000, a declaration of origin may be used in place of a Form CT-1 certificate in eligible cases.

Important: Trade with Russia, Belarus, Kazakhstan, and Kyrgyzstan must be distinguished from free trade with third countries. Goods in free circulation moving within the EAEU customs territory are generally not subject to third-country import customs duties.

4. Form CT-2: Importing Goods from Serbia 

Under the EAEU–Serbia Free Trade Agreement, the CT-2 (СТ-2) Certificate of Origin is used to confirm Serbian preferential origin and claim the tariff benefits provided by the agreement.

For each shipment, importers should verify whether the product's EAEU CN (HS) code is covered by the preferential tariff schedule and whether all origin and shipment conditions are satisfied.

5. Form CT-3: Importing Goods from Iran 

Since May 15, 2025, the full-fledged Free Trade Agreement between the EAEU and Iran has been in force. Under this agreement, the CT-3 (СТ-3) Certificate of Origin is applied.

It enables importers to confirm Iranian preferential origin and, where all regulatory requirements are met, benefit from reduced or zero customs duties. For goods imported into Armenia from Iran, it is particularly important to verify the EAEU CN code, the preferential tariff rate, and the applicable origin rules prior to shipment.

6. Form EAV: Importing Goods from Vietnam 

Under the EAEU–Vietnam Free Trade Agreement, the Form EAV Certificate of Origin applies. When importing food products, apparel, footwear, machinery, or other goods from Vietnam, this certificate may be required to qualify for preferential customs duties.

However, goods purchased in Vietnam do not automatically qualify as having Vietnamese preferential origin. For instance, Chinese-manufactured goods resold from Vietnam do not qualify for preferential treatment under the agreement solely because Vietnam is the country of export.

7. Form EAE and Form EAM: 2026 Trade Opportunities 

United Arab Emirates — Form EAE 

Effective October 6, 2026, the EAEU–UAE Economic Partnership Agreement is in force, establishing the Form EAE Certificate of Origin. This document is used to claim preferential tariff conditions for eligible goods and trade operations covered by the agreement.

Mongolia — Form EAM 

Effective July 22, 2026, the EAEU–Mongolia Interim Trade Agreement is in force, providing for the reduction or elimination of import customs duties across specific product groups. The Form EAM certificate is used to confirm eligible Mongolian origin.

8. Form A: Developing and Least-Developed Countries 

The Form A certificate is used within the EAEU Unified System of Tariff Preferences. It applies exclusively to countries and product categories included in the official active lists. Under this scheme, eligible goods may qualify for reduced or zero import customs duties.

To claim preferential treatment, importers must confirm:

• Inclusion of the country of origin in the eligible beneficiary country list.

• Inclusion of the product's EAEU CN code in the preferential goods list.

• Compliance with preferential origin criteria.

• Validity and compliance of the documentary proof of origin.

• Compliance with direct shipment and transit requirements.

• Fulfillment of all other applicable legal conditions.

Key Exception: EUR 5,000 Threshold 

Under Paragraph 32 of Eurasian Economic Commission (EEC) Council Decision No. 60 dated June 14, 2018, if the total customs value of a consignment does not exceed the equivalent of EUR 5,000, origin may be confirmed via a declaration of origin instead of a Form A certificate, provided the declaration meets all prescribed formatting and content rules.

Must Goods Be Purchased Directly from a Seller in the Country of Origin? 

Not in every case. Paragraph 66 of the same Decision permits tariff preferences even when goods are purchased from a seller registered in a third country, provided that all product origin, shipment, documentary verification, and other regulatory requirements are satisfied.

Similarly, the direct shipment rule does not mean cargo cannot transit through third countries. Transit shipment is permitted if the prescribed conditions are met, including keeping the goods under customs control and maintaining their unaltered state.

9. Is a Certificate of Origin Always Mandatory?

No. Under Articles 29 and 30 of the EAEU Customs Code, both a Certificate of Origin and a Declaration of Origin are recognized as documents confirming the origin of goods. Depending on the specific import scenario, origin may be substantiated through different documentation.

However, when an importer seeks to claim a customs duty exemption or reduction under a Free Trade Agreement, the exact proof-of-origin requirements established by that specific agreement must be fulfilled.

Important: Value thresholds established for Form A or Form CT-1 do not automatically apply to all other Free Trade Agreements.

10. Three Common Mistakes Importers Frequently Make

• Mistake 1. Assuming that the country of export (dispatch) is automatically the country of origin of the goods.

• Mistake 2. Assuming that holding any Certificate of Origin automatically guarantees a 0% customs duty rate.

• Mistake 3. Requesting a Certificate of Origin from the supplier only after the cargo arrives in Armenia, without verifying the required form and origin rules in advance.

These mistakes can result in the denial of tariff preferences, requests for additional documentation, or delays in customs clearance.

What We Recommend to Importers 

Before purchasing goods and arranging international shipping, we recommend verifying:

1. What is the actual country of origin of the goods?

2. Does a relevant Free Trade Agreement or tariff preference scheme apply?

3. What is the exact EAEU CN (HS) classification code of the product?

4. Which specific document is required to substantiate origin?

5. Are the origin, direct purchase, and transit conditions of the applicable agreement met?

6. What customs duty rate applies with and without preferential treatment?

REGULUS GROUP provides professional customs consultation, reviews product import requirements in advance, and supports importers throughout document verification and customs clearance and release of goods in Armenia. Accurately determining origin and preparing compliant documentation ahead of shipment helps reduce import costs and prevent customs delays.

Legal Basis

• EAEU Customs Code, Articles 28–34.

• EEC Council Decision No. 49 of July 13, 2018 (Non-Preferential Rules of Origin).

• EEC Council Decision No. 60 of June 14, 2018 (Rules of Origin for Developing and Least-Developed Countries).

• Agreement on the Rules for Determining the Country of Origin of Goods in the CIS dated November 20, 2009.

• Free Trade Agreement between the Government of the Republic of Armenia and the Government of Georgia.

• Applicable EAEU Free Trade and Economic Partnership Agreements.

Official Sources

• Rules of Origin under EEC Council Decision No. 60

• Armenia–Georgia Free Trade Agreement

• EAEU–Iran Free Trade Agreement

• EAEU–UAE Economic Partnership Agreement

• EAEU–Mongolia Interim Trade Agreement

Professional customs consultation: Book a Customs Consultation with REGULUS GROUP