Customs

Country of origin

The country where goods were produced or substantially transformed, which determines applicable duty rates and trade measures.

Country of origin is decided by rules of origin — often the place of last substantial transformation — and is declared on the customs declaration. It governs preferential tariffs, anti-dumping duties, quotas and origin marking requirements, and is distinct from the country the goods were shipped from.

Frequently asked questions

How is country of origin determined?
By the rules of origin — usually the country where the goods were wholly obtained or last substantially transformed.
Is country of origin the same as country of shipment?
No — goods can be shipped from a different country than where they were produced; only origin governs duty rates and trade measures.

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