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Country of Origin Marking Requirements
Marking rules under 19 USC 1304, substantial transformation, and common exceptions.
19 USC 130419 CFR 134
General Marking Requirement
Under 19 USC 1304, every article of foreign origin imported into the United States must be marked in a conspicuous place, as legibly, indelibly, and permanently as the nature of the article permits, to indicate the country of origin to the ultimate purchaser. The marking must be in English.
Substantial Transformation
The country of origin for marking purposes is determined by where the article underwent its last 'substantial transformation' — a manufacturing process that results in a new and different article of commerce with a new name, character, or use. Simple assembly, packaging, or minor processing generally does not constitute substantial transformation.
Exceptions and Penalties
Certain goods are exempt from marking requirements under 19 CFR 134.32, including goods that are incapable of being marked, goods imported for the importer's personal use, and certain crude substances. Failure to properly mark goods can result in a 10% ad valorem duty penalty under 19 USC 1304(f), in addition to being required to re-mark or re-export the goods.
Key Terms
Country of Origin|原产国
Substantial Transformation|实质性改变
Ultimate Purchaser|最终购买者
10% Marking Duty|10% 标记税
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Back to Knowledge BaseUpdated 2026-04-09