GlossaryEN1 min readUpdated: Sep 15, 2026
Country of origin
The country of origin is the country where goods were wholly obtained or last underwent substantial processing - not the country they were shipped from.
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Source: Verordnung (EU) Nr. 952/2013 (Unionszollkodex), Art. 59-63; WCO / WTO Rules of Origin; Frachtportal-News «EU-Rat billigt Zollreform» (15.09.2026)
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Definition & Explanation
The country of origin is the country where goods were wholly obtained or last underwent substantial processing - not the country they were shipped from. That distinction is the most common misunderstanding in practice: a device dispatched from a Dutch warehouse but manufactured in Vietnam has Vietnam as its country of origin. The applicable rules of origin are those of the customs territory concerned, and a distinction is drawn between non-preferential origin, which governs anti-dumping duties, import bans and labelling obligations, and preferential origin, which triggers tariff concessions under a free trade agreement. Proof takes the form of a certificate of origin, a movement certificate EUR.1, a statement on origin or a supplier's declaration, depending on the case. For forwarders and shippers an incorrect origin declaration is expensive: it leads to post-clearance recovery, forfeited preferences and, where errors are systematic, to fraud investigations. Not to be confused with the country of dispatch, nor with the country of manufacture in a marketing sense.
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