 For instance, an exporter in country A may sign a contact with an importer in country C, and instructs the goods to be shipped from country B, where it is actually made.Regarding goods not directly shipped, the competent authority in a transit country may sometimes issue a back-to-back certificate of origin based on an original one, in which the country of origin is different from the transit country.The country of origin is determined based on the origin requirements provided in the rules of origin applied to the product at hand.