A Certificate of Origin indicates where the goods come from exactly. If you are going to transport outside the EU, this certificate must be present. A Certificate of Origin is used, for example, to check whether import duties have to be paid. In some cases, a CO can even ensure that no levies have to be paid at all. This can occur when the EU has special trade arrangements with this specific country. In any case, a Certificate of Origin is required when you are going to export outside the EU.