基本要求
181、如信用证要求原产地证明，则提交经过签署，注明日期的证明货物原产地的单据即满足要求。
原产地证明的出具人
182、原产地证明必须由信用证规定的人出具。但是，如果信用证要求原产地证明由受益人，出口商或厂商出具，则由商会出具的单据是可以接受的，只要该单据相应地注明受益人、出口商或厂商（这时出证抬头只能是受益人、出口商或厂商）。如果信用证没有规定由谁来出具原产地证明，则由任何人包括受益人出具的单据都可接受（出证抬头显示谁都可以）。
原产地证明的内容
183、原产地证明必须地表面上与发票的货物相关联。原产地证明中的货物描述可以使用与信用证规定不相矛盾的货物统称，或通过其他援引表明其与要求的单据中的货物相关联。
184、收货人的信息，如果显示，则不得与运输单据中的收货人信息相矛盾。但是，如果信用证要求运输单据作成“凭指示”、“凭托运人指示”、“凭开证行指示”或“货发开证行”式抬头，则原产地证明可以显示信用证的申请人或信用证中具名的另外一人作为收货人。（看到这些表述，清楚了吧，to order可以，实际的收货人可以，申请人可以，都是相符的）如果信用证已经转让，那么以第一受益人作为收货人也可接受。
185、原产地证明可以显示信用证受益人或运输单据上的托运人之外的另外一人为发货人/出口方----也就是我们的出证抬头。（这条不应该再有疑问了吧，很多的外贸公司，自己是不能做产地证的，国际银行实务充分考虑到了这一点，允许，第三方的存在，所以当你拿到产地证发现发货人或者出口方不是自己，不要惊慌，没问题的）
对照着英文版看看：
Basic requirement
181) A requirement for a certificate of origin will be satisfied by the presentation of a signed,
dated document that certifies to the origin of the goods.
Issuers of certificates of origin
182) A certificate of origin must be issued by the party stated in the credit. However, if a
credit requires a certificate of origin to be issued by the beneficiary, the exporter or the
manufacturer, a document issued by a chamber of commerce will be deemed acceptable,
provided it clearly identifies the beneficiary, the exporter or the manufacturer as the
case may be. If a credit does not state who is to issue the certificate, then a document
issued by any party, including the beneficiary, is acceptable.
Contents of certificates of origin
183) The certificate of origin must appear to relate to the invoiced goods. The goods
description in the certificate of origin may be shown in general terms not in conflict with
that stated in the credit or by any other reference indicating a relation to the goods in a
required document.
184) Consignee information, if shown, must not be in conflict with the consignee information
in the transport document. However, if a credit requires a transport document to be
issued “to order”, “to the order of shipper”, “to order of the issuing bank” or “consigned
to the issuing bank”, the certificate of origin may show the applicant of the credit, or
another party named therein, as consignee. If a credit has been transferred, the name of
the first beneficiary as consignee would also be acceptable.
185) The certificate of origin may show the consignor or exporter as a party other than the
beneficiary of the credit or the shipper on the transport document.
总结一下上面的信息：
第一，如果信用证上没有注明不接受第三方单据的话，产地证上的发货人完全可以不是受益人，这个不用通过什么双抬头来刻意制造相符！
第二，收货人，在to order这类提单的情况下，可以跟提单一致（但是似乎有些国家会清关困难），也可以直接写申请人，而且一般倾向于后者！
