Country of origin marking is a statutory duty under 19 U.S.C. 1304: unless an exception applies, every article of foreign origin, or its container, must show the English name of its country of origin to the ultimate purchaser in the United States, legibly, indelibly and permanently, at the time of importation. An article that arrives unmarked and is not marked, exported or destroyed under CBP supervision before liquidation pays an additional 10% ad valorem duty that CBP cannot remit.
Who the ultimate purchaser is decides whether the article itself or only its box carries the mark. Repacking after release needs a signed certificate. A US brand name or a city on the packaging triggers a proximity rule. This guide walks through 19 CFR part 134 the way CBP applies it at the dock, separate from the question of which country is the origin in the first place, which is the work of a country of origin determination.
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What 19 USC 1304 and 19 CFR Part 134 Require
19 CFR 134.11 requires every imported article of foreign origin, or its container, to be marked in a conspicuous place, as legibly, indelibly and permanently as the nature of the article permits, with the English name of the country of origin. The obligation attaches at importation, so a label applied later in a US warehouse does not cure an unmarked entry.
Country of origin, for marking, is the country of manufacture, production or growth (19 CFR 134.1(b)). Work done in a second country changes the origin only if it is a substantial transformation, and for goods of a USMCA country the tariff-shift rules of 19 CFR part 102 decide instead. If the origin itself is contested, settle it before artwork is approved, because the duty consequences under the Section 301 tariffs and other country-specific actions follow the same origin the mark discloses.
Conspicuous, legible and permanent
Under 19 CFR 134.41, the mark must survive normal distribution and store handling and stay on the article until it reaches the ultimate purchaser unless someone deliberately removes it, and the purchaser must be able to find it easily and read it without strain. CBP’s preferred method is a mark worked in at manufacture: die-sunk, molded or etched on metal, glazed on ceramics, imprinted on paper.
Some goods have a prescribed method. Under 19 CFR 134.43(a), knives, forks, scissors, safety razors and blades, pliers, surgical, dental and scientific instruments, vacuum containers and their parts (other than USMCA goods) must be marked by die stamping, cast-in-the-mold lettering, etching, engraving, or a metal plate attached by welding, screws or rivets.
Acceptable wording
19 CFR 134.45 requires the full English name of the country unless CBP has authorized another form. Abbreviations that unmistakably indicate the country (“Gt. Britain”, “Luxemb”) and variant spellings that clearly indicate the English name (“Brasil”, “Italie”) are accepted. The adjectival form works only when it does not describe a kind of product, so “English walnuts” or “Brazil nuts” is not an origin mark. Goods of a USMCA country may be marked in English, French or Spanish. “Made in” is not mandatory in the ordinary case; “China” alone is a valid mark.
Hong Kong is the case that trips up long-standing artwork. Under a CBP notice published August 11, 2020 (85 FR 48551), goods produced in Hong Kong must be marked “China” for purposes of 19 U.S.C. 1304. That marking rule does not change duty treatment: CBP states that Section 301 duties are based on country of origin, not country of export, and that legitimate products of Hong Kong are not subject to the China Section 301 duties.
When a US address or another place name appears
If the words “United States”, “American”, “U.S.A.”, the name of a US city, or the name of a foreign country other than the origin appear on the article or its container and could mislead, 19 CFR 134.46 requires the country of origin in close proximity, in at least comparable size, preceded by “Made in”, “Product of” or similar words. 19 CFR 134.47 applies the same idea to trademarks and souvenir markings that name a US place, and 19 CFR 134.22(c) requires containers bearing a US importer or distributor address to state origin near that address, for example “Contents made in Vietnam”.
Who the Ultimate Purchaser Is
The ultimate purchaser is generally the last person in the United States who will receive the article in the form in which it was imported (19 CFR 134.1(d)), and the mark has to reach that person. Three situations cover most imports:
An OEM that molds an imported resin into housings is the ultimate purchaser of the resin; a distributor that resells the same resin in bags to processors is not, and the bags must be marked.
- Retail sale in imported form: the retail buyer is the ultimate purchaser (134.1(d)(3)), so the article or its retail package must be marked.
- US manufacturing that substantially transforms the import: the manufacturer is the ultimate purchaser (134.1(d)(1) and 134.35(a), following United States v. Gibson-Thomsen Co., 27 C.C.P.A. 267). The article itself is excepted, but the outermost container in which it arrives must still be marked.
- Minor US processing that leaves the article’s identity intact: the consumer who buys after processing remains the ultimate purchaser (134.1(d)(2)), and the mark must survive the processing. For USMCA goods, the part 102 tariff-shift rules replace the substantial transformation test in both cases (134.1(d), 134.35(b)).
Marking Exceptions and the J-List
19 CFR 134.32 lists the general exceptions from marking the article itself. The ones importers actually use are articles incapable of being marked, articles that cannot be marked before shipment without injury or at an economically prohibitive cost, articles whose container marking reasonably indicates origin, crude substances, goods imported for the importer’s own use and not for sale, goods the importer will process so that any mark would be destroyed, articles produced more than 20 years before importation, goods entered for immediate exportation or transportation and exportation, and US goods returned.
Two limits matter. First, an exception for the article almost never extends to its container: under 19 CFR 134.22(a), the outermost container in which an excepted article ordinarily reaches the ultimate purchaser must be marked. Second, the processing exception does not apply if a reasonable method of marking would survive the processing (19 CFR 134.36), and the after-importation cost exception is lost if the goods were left unmarked to avoid the law (134.32(o)).
The J-List in 19 CFR 134.33 is a separate set of article classes excepted under 19 U.S.C. 1304(a)(3)(J). It includes bolts, nuts and washers, buttons, unstrung beads, nails, spikes and staples, sawed lumber, eggs, cut flowers, works of art, buckles of 1 inch or less, ball bearings of 5/8 inch or less, and metal bars, billets, ingots, plates and sheets other than galvanized sheets. J-List status also stops at the article: the outermost container in which it reaches the ultimate purchaser must show origin.
| Situation | Article | Container | Rule |
|---|---|---|---|
| Retail product sold as imported | Marked | Marked if it hides the article's mark | 134.11, 134.1(d)(3) |
| Article on the J-List (e.g., bolts, buttons) | Excepted | Outermost container to ultimate purchaser marked | 134.33 |
| Component substantially transformed by US manufacturer | Excepted | Outermost shipping container marked | 134.35(a) |
| Article incapable of being marked | Excepted | Marked | 134.32(a), 134.22(a) |
| Container bearing a US company address | Per general rule | Origin stated near the US address | 134.22(c) |
| Reusable container such as a steel drum | Per general rule | Container's own origin marked | 134.23(a) |
| Article to be repacked after release | Marked, or J-list/incapable | New container marked; certificate filed | 134.25, 134.26 |
Containers, Repacking and Section 134.26 Certificates
When an article will be repacked into retail containers after release, such as loose units going into blister packs at a US co-packer, the importer must certify to CBP that the new container will not obscure the article’s mark or will itself be marked, or that the importer will notify the buyer or repacker in writing of the marking requirement (19 CFR 134.26). The certificate can be typed or stamped on the entry document or commercial invoice, attached to it, or filed in blanket form for a period such as a calendar year, at the port or electronically.
19 CFR 134.25 is the parallel certificate for J-List articles and articles incapable of being marked that will be repacked: here the article carries no mark, so the new container is the only place the ultimate purchaser can learn the origin. Failure to comply with either certification exposes the importer to liquidated damages under 19 CFR 134.54(a) and the marking duty, and fraud or negligence in furnishing the certificate can bring a penalty under 19 U.S.C. 1592.
Containers carry their own obligations. Reusable shipping containers such as heavy-duty steel drums and tanks, and containers that give the shipment its essential character (a decorative jar reusable as a mug), must be marked with their own origin, for example “Container made in Mexico” (19 CFR 134.23). A container bearing a US company’s name and address must show the origin of its contents in close proximity to that address (134.22(c)).
Marking Duty, Redelivery and How CBP Enforces It
The 10% marking duty is the first consequence: under 19 U.S.C. 1304(i) and 19 CFR 134.2, an article not legally marked at importation pays 10% of its final appraised value unless it is marked, exported or destroyed under CBP supervision before liquidation. The duty accrues at importation, is not considered a penalty, cannot be remitted, and applies even when the goods are otherwise duty-free. It is also assessed when the country name is present but words required to prevent deception, such as “Made in” next to a US address, are missing.
Before release, CBP can withhold delivery until goods are marked or the estimated marking duty is deposited (19 CFR 134.3). After release, CBP issues CBP Form 4647, or its electronic equivalent, requiring the importer to mark the goods under supervision or return them to CBP custody for marking, export or destruction (134.51). Marking can be proven with a certificate of marking supported by samples (134.52). If the goods are not marked or redelivered within 30 days of the redelivery notice, or any extension, CBP demands liquidated damages equal to the entered value of the goods not properly marked or redelivered (134.54(a)). Relief requires depositing the marking duty and showing good faith and diligence (134.54(c)). Checking marking during the customs clearance document review costs less than recalling goods from stores.
Deliberate concealment is criminal. Anyone who defaces, removes, alters, covers or obscures a required mark with intent to conceal it faces a fine of up to $100,000, up to one year in prison, or both, for a first conviction, and up to $250,000 for a later one (19 U.S.C. 1304(l)). False origin declarations on the entry itself fall under 19 U.S.C. 1592. If an internal review finds unmarked or mismarked goods already entered, a structured response through customs audit support keeps the marking issue from turning into an origin-fraud inquiry.
Preventing a marking notice at the purchase order
Most marking failures are artwork approved months before shipment. A marking check works best as a line on the purchase order and the packaging approval form: the origin the supplier will mark, the method (molded, printed, sewn, label), where on the article it sits, whether the retail package or only the master carton is marked, and whether any US address, brand city or foreign place name appears that triggers the proximity rule.
Origin changes need the same attention. When a product moves from one factory country to another, the mark changes on the first shipment, and so does the duty: a mark that still says the old country on goods from the new one is a false statement of origin, not a cosmetic issue. Textiles add a parallel FTC labeling rule on top of 19 CFR 134, and the rules for which country a textile is from come from 19 CFR 102.21, not the general test, as covered in our apparel and footwear tariff guide. For goods qualifying under the trade agreement with Canada and Mexico, the USMCA rules of origin decide preference, while the part 102 rules decide the mark.
A licensed customs broker since 1989, CargoTrans reviews marking alongside classification and origin on new SKUs before the first entry. Our customs brokerage team flags unmarked or ambiguous goods at document review so the fix happens at the factory, not under a Form 4647 deadline.
Frequently Asked Questions
What is a correct country of origin marking?
A correct marking is the English name of the country of origin, placed in a conspicuous spot and applied as legibly, indelibly and permanently as the article allows, so the ultimate purchaser in the United States can find and read it (19 CFR 134.11 and 134.41). “Made in Vietnam” and “Vietnam” are both acceptable. Recognizable abbreviations such as “Gt. Britain” are allowed, but a region such as “EU” or a product-style adjective such as “Brazil nuts” is not.
Does the US require country of origin labeling on imports?
Yes. 19 U.S.C. 1304 requires every article of foreign origin, or its container, to be marked with its country of origin unless a specific exception applies. Exceptions in 19 CFR 134.32 and the J-List in 134.33 can excuse the article itself, but the outermost container that reaches the ultimate purchaser almost always still has to be marked.
How do I label country of origin on an imported product?
Put the English country name on the article itself, by the most permanent method practical, in a place the buyer will see. Molding, etching, printing or a sewn label are preferred over removable stickers. If the packaging shows a US address, brand city or another country’s name, add “Made in” or “Product of” plus the origin next to it in comparable size (19 CFR 134.46).
Is it enough to mark only the master carton?
Only if the article is excepted from marking or will reach the ultimate purchaser in that carton. Under 19 CFR 134.22, the container that must be marked is the one in which the article ordinarily reaches the ultimate purchaser, so a marked master carton does not cover retail units sold individually.
What happens if goods arrive without a country of origin mark?
CBP can hold the goods until they are marked or the estimated 10% marking duty is deposited, and released goods can be called back on CBP Form 4647. The importer then marks, exports or destroys them under supervision before liquidation to avoid the 10% duty; failing to mark or redeliver within 30 days of the notice leads to liquidated damages equal to the entered value (19 CFR 134.54).
Should goods made in Hong Kong be marked Hong Kong or China?
They should be marked “China”. A CBP notice published August 11, 2020 (85 FR 48551) requires Hong Kong-produced goods to be marked “China” for 19 U.S.C. 1304 purposes. CBP still treats legitimate products of Hong Kong as outside the China Section 301 duties, so the mark and the duty origin are different questions.
Is the 10% marking duty a penalty that can be mitigated?
No. 19 U.S.C. 1304(i) states the marking duty is not penal and cannot be remitted in whole or in part. The only way to avoid it is to mark, export or destroy the goods under CBP supervision before the entry liquidates.
