What happens if imported goods are not marked with their country of origin?

They owe a marking duty of 10% of their value, on top of ordinary duty and even if they are duty-free — unless they are exported, destroyed or properly marked under customs supervision before the entry is liquidated.

Who is the ultimate purchaser?

Generally the last person in the US who will receive the article in the form in which it was imported. A manufacturer that substantially transforms the import into a new article can be the ultimate purchaser.

Does the EU require 'made in' labels on imports?

Not as a general rule. A 2005 Commission proposal for compulsory origin marking of certain imports was withdrawn in 2013.

Term

Country of origin marking

Country of origin marking is the US rule that every imported article of foreign origin, or its container, must show the English name of its country of origin — legibly, indelibly and permanently, in a conspicuous place — so the ultimate purchaser in the US can see it. Unmarked goods pay an extra duty of 10% of their value.

Also called origin marking, made in label, COO marking, marking duty, 19 USC 1304Applies in US, EUUpdated 13 October 2026

The rule

19 USC 1304 requires the mark to be as legible, indelible and permanent as the nature of the article allows. The person it serves is the ultimate purchaser — generally the last person in the US who will receive the article in the form in which it was imported. Origin itself means the country of manufacture, production or growth; work done in another country moves it there only if it is a substantial transformation.

Exceptions

19 CFR 134.33 lists the articles excepted from marking — the 'J-list', with entries such as eggs and sawed lumber. Even then, the outermost container in which the article ordinarily reaches the ultimate purchaser must be marked. For everything else the article itself carries the mark.

Worked example: an unmarked shipment

Customs value $120,000 × 10% marking duty = $12,000 — on top of any ordinary duty, and owed even if the goods are duty-free

The duty applies unless, before the entry is liquidated, the goods are exported, destroyed or properly marked under customs supervision. Once due, it cannot be remitted in whole or in part for any cause.

In the EU

The EU has never adopted a general 'made in' rule for imports. In 2005 the European Commission proposed a compulsory origin-marking scheme for certain imported goods, noting that the Community had no legislation on origin marking for industrial products; the proposal was withdrawn on 16 April 2013. EU non-preferential origin rules are used for origin marking where a rule does require it, alongside trade statistics and public tenders.

The mistake people make

Marking the master carton and not the product. Container marking is enough only for excepted articles; a mark that peels off, sits where nobody will look, or names a country in a way an American buyer wouldn't recognise fails the 'legibly, indelibly and permanently' test — and the 10% is not a fine that can be negotiated away.

FAQ