Reviewed by Sasha Božič, Licensed Customs Broker
Country of origin is the country where goods were made, and it decides which duties apply at import, including Section 301 duties on Chinese goods and other country-specific tariffs. When a product is made in more than one country, CBP generally treats the origin as the last country where it was substantially transformed into a new and different article with a new name, character or use. Getting origin wrong means paying the wrong duty, or worse.
Processing in a second country changes origin only if it turns the components into a new article. CBP looks at the name, character and use of the product before and after, and at the complexity of the processing. Simple assembly, packaging or finishing usually does not change origin. These questions are decided case by case, often through CBP rulings.
Free trade agreements such as USMCA use their own rules of origin, often based on a change in tariff classification or a regional value content test. A product can have one origin for USMCA preference and another for marking or for Section 301.
Under 19 U.S.C. 1304, most imported goods must be marked with their country of origin so the ultimate purchaser knows where they were made. Incorrect marking can lead to marking duties and other consequences.
How do I get certainty on origin? Request a binding ruling from CBP.
Can I fix origin on past entries? Through a Post-Summary Correction before liquidation, or a protest after.
Caspian's audit checks declared origin against your supplier data and flags entries where origin, and the duties that follow it, look wrong. See our trade audit. This article is general information, not legal advice.
Works Cited:
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Caspian Trade, Inc.Refunds recovered. Compliance handled. Margins protected.
CBP-Approved ABI Vendor Platform. Licensed customs brokers.