Depending on the Free Trade Agreement (FTA), a Preferential Certificate of Origin (PCO) may serve to reduce or eliminate the import duty for the goods' import into a specific country. Certain goods may be excluded from preferential tariff treatment under the FTA and a PCO would not serve any purpose in this regard. Please note that PCO only pertain to customs duties. All other taxes, such as GST and Excise duty, are excluded from the scope of the Agreement and remain applicable.