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Certificate of Origin Presented Instead of a GSP Form A

When a credit requires the presentation of a specific form of certificate of origin such as a GSP Form A, only a document in that specific form is to be presented.











As per letter of credit rules and international standard banking practices a certificate of origin must be presented as outlined in the letter of credit. If a beneficiary of a letter of credit presents a certificate of origin which is not prepared in that specific form, banks raise a discrepancy which is known as certificate of origin not presented in a specific form such as ordinary certificate of origin presented instead of a GSP FORM A.

Discrepancy Example: Certificate of Origin Presented Instead of a GSP Form A: 

A letter of credit has been issued in SWIFT format, subject to UCPURR latest version, with the following details:

Field 45A: Description of Goods and or Services: Soccer uniforms 12500 pieces. As stated on order sheet 41, dated 10th March 2014. Delivery Terms: FOB Port of Chittagong Incoterms 2010.
Field 46A: Documents Required: 
  • Signed commercial invoices in two originals showing letter of credit number and certifying that the merchandise is as per purchase order.  
  • Original GPS FORM A Certificate of Origin signed by the exporter, authorized by the appropriate customs authorities under their stamp and signature dated not later than the transport  document date and free of any remark such as “Simplified procedure” or words similar effect.
  • Full set of original bill of lading clean on board established to the order of The Australia and New Zealand Banking Group Limited notify applicant marked freight collect.

The beneficiary presented a certificate of origin as shown on the below picture.










Reason for Discrepancy: When a credit requires the presentation of a specific form of certificate of origin such as a GSP Form A, only a document in that specific form is to be presented.




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Examples of Preferential Certificates of Origin: (Specific Form of Certificates of Origin)
  • Certificate of Origin GSP Form A
  • CAFTA-DR Certificate of Origin 
  • North American Free Trade Agreement (NAFTA) Certificate of Origin
  • EUR1 Form Movement Certificate
  • ATR Movement Certificate

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Related Pages: Certificate of Origin Presented Instead of a GSP Form ACertificate of Origin not Issued by the Chamber of CommerceDescription of Goods Differs from the Letter of CreditOrigin of Goods Inconsistent with the Letter of Credit, Certificate of Origin Shows a Consignee Different from Bill of Lading, Gross Weight is not Consistent with the Gross Weight on Bill of Lading, Correction/Alteration is not authenticated by the Chamber of Commerce

Letter of Credit Conditions



certificate-of-origin-discrepancy-not-FormA-presented
Certificate of Origin Discrepancy


letter of credit clearly requests a special form of a certificate of origin which is GSP Form A. beneficiary should have presented this specific GSP Form A certificate origin whereas ordinary certificate of origin has been presented.