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  2. Regarding goods not directly shipped, the competent authority in a transit country may sometimes issue a back-to-back certificate of origin based on an original one, in which the country of origin is different from the transit country.
    en.wikipedia.org/wiki/Certificate_of_origin
    Exporter in need of issuing a CO should follow the following steps, per their local chamber of commerce: Complete and notarize an appropriate affidavit. Provide either a manufacturer's invoice or commercial invoice that shows where your goods are manufactured. Fill out the certificate of origin document.
    www.investopedia.com/terms/c/certificate-of-origin.…
    In order to claim preferential tariff treatment under the Canada-UnitedStates-Mexico Agreement (CUSMA), a certification of origin is required. The certification of origin has no prescribed format, but instead consists of a set of minimum data elements, which are set out in Annex 5-A of the Origin Procedures Chapter (Chapter 5 of the CUSMA).
    www.cbsa-asfc.gc.ca/services/cusma-aceum/cog-c…
     
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