| 单词 | Certificate of origin |
| 释义 | 產地來源證 Abbr – C of O or C/O. A shipping document, endorsed by the manufacturers and the original shippers, specifying the details of the goods being shipped, the name and place of manufacturer, the carrying vessel, and the details of importers or consignees. Giving incorrect information in an application for a certificate of origin is an offence: Export (Certificates of Origin) Regulations (Cap 60H) reg 12(2)(b). The certificate of origin is used to determine whether there is any import duty payable on the goods. 縮寫 – C of O 或 C/O 運輸文件的一種，由製造商及原來付運人簽註，指明貨物裝載的細節、製造商名稱及地址、運輸船，以及進口人或收貨人的詳情。在產地來源證中給予不確的資料，即屬犯罪：《出口（產地來源證）規例》（第60章H）reg 12(2)(b)。產地來源證是用來決定是否對貨品徵收進口稅。 |
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