Your export business in Australia may be exporting different types of goods. For example, there can be goods entirely produced, manufactured or grown in Australia. Then, there can be another category of goods prepared in Australia using raw materials imported from some other country. Also, there can be goods imported from some other country, undergoing value addition in Australia and then re-exported. So, the thing that matters while exporting goods in each of these categories is their origin. There are many parties that might have an interest in knowing where the goods actually belong to: Firstly, your importer and the import authorities in his/her country Secondly, the Customs Thirdly, the banks issue the letter of credits to the importers and so on And, to cater to their interests, you must produce an important export document called the certificate of origin . In case you are reading this term for the first time, the following guide would help you to understand: What is t