Country of Origin Marking Requirements: 19 U.S.C. 1304 and the 10% Marking Duty

Key Points

• Every article imported into the United States must be marked with its country of origin in a conspicuous, legible, and permanent manner, as required by 19 U.S.C. 1304 and implemented through 19 CFR Part 134.
• CBP issues a CF 4647 notice when goods are found unmarked or improperly marked, giving the importer the opportunity to mark or redeliver the merchandise before a marking duty is assessed.
• If an importer fails to properly mark goods or redeliver them as directed, CBP may assess a 10 percent ad valorem marking duty on the entered value of the unmarked articles.
• Certain articles are exempt from individual marking under 19 CFR Part 134, but the exemptions are narrow and must be affirmatively established by the importer.
• Determining the correct country of origin for marking purposes often requires a substantial transformation analysis, which is a separate but related inquiry from preferential tariff origin under a free trade agreement.

On this page

1. What country of origin marking requirements are and why they matter
2. The legal framework: 19 U.S.C. 1304 and 19 CFR Part 134
3. How to mark goods: conspicuousness, legibility, and permanence
4. Exemptions from country of origin marking
5. The CF 4647 process: notice to mark or redeliver
6. The 10 percent marking duty: when and how it applies
7. Determining country of origin for marking purposes
8. What importers should do
9. Key references

Country of origin marking requirements obligate importers to ensure that every article entering the United States is conspicuously marked with the English name of the country in which it was produced. When goods arrive unmarked or improperly marked, CBP can issue a notice requiring correction or redelivery, and if the importer fails to comply, a 10 percent ad valorem marking duty is assessed on top of all ordinary duties. Understanding these rules before shipment is the most cost-effective way to avoid that exposure.

The links in this article go to the primary documents: the statutes, regulations, and official CBP guidance pages themselves. Read the source.

What country of origin marking requirements are and why they matter

The country of origin marking requirement is one of the oldest consumer-protection and trade-enforcement provisions in U.S. customs law. Its purpose is to give the ultimate purchaser in the United States sufficient information to make an informed decision about where the goods they are buying were produced. Non-compliance is not a minor paperwork deficiency. It exposes importers to marking duties, redelivery demands, and potential seizure of merchandise.

Marking compliance is evaluated at two moments: when merchandise arrives at the port of entry and, for goods released under bond, when CBP conducts a post-release examination. An importer who assumes that downstream labeling will cure a marking deficiency discovered at the border takes on significant legal and financial risk.

The legal framework: 19 U.S.C. 1304 and 19 CFR Part 134

19 U.S.C. 1304 is the foundational statute. It establishes the basic rule that every imported article must be marked to indicate the country of origin to the ultimate purchaser in the United States. The statute also authorizes CBP to require redelivery of improperly marked goods, to assess marking duties, and to define exceptions.

19 CFR Part 134 is the implementing regulation. It translates the statute into operational requirements, covering:

• Who qualifies as the "ultimate purchaser" and why that matters for where the mark must appear
• What "conspicuous," "legible," and "permanent" mean in practice
• Which articles and containers must be marked
• The catalog of exemptions from individual article marking
• The procedures for redelivery and assessment of marking duties

Together, the statute and regulation set the floor. CBP field guidance, Customs and Border Protection rulings, and Headquarters rulings issued under the ruling program at cbp.gov elaborate on how those standards apply to specific products and fact patterns.

How to mark goods: conspicuousness, legibility, and permanence

The regulation requires that marking be conspicuous (readily visible to the purchaser under normal conditions of purchase and use), legible (capable of being read without magnification), and permanent (lasting as long as the article reaches the ultimate purchaser).

Acceptable methods of marking

19 CFR Part 134 gives importers flexibility in choosing a marking method, as long as the method meets the three core standards. Common methods include:

• Stamping, die-striking, or cast-in marking directly on the article
• Labels, stickers, or tags affixed so they will not fall off under normal handling
• Etching, engraving, or embossing on the surface of the article
• Printed legends on the article itself

Removable stickers or hang tags that may detach before the article reaches the ultimate purchaser are risky unless the product's nature makes a more permanent method commercially impractical, in which case the importer bears the burden of establishing that impracticality.

Container marking

When an article is imported in a container and the ultimate purchaser will receive the article in that container without opening it, the container itself may be marked in lieu of the article. Conversely, when goods are sold at retail by removing individual articles from a bulk container, each individual article must be marked. Choosing the wrong level of marking is a frequent source of CF 4647 notices.

Required language

The mark must use the English name of the country of origin. Abbreviations that are unmistakably clear are acceptable under certain circumstances, but abbreviations that could be confused with another country are not. "Made in China," "Product of Mexico," and "Made in Germany" are all acceptable formulations. A country code or flag alone is generally not sufficient.

Exemptions from country of origin marking

19 CFR Part 134 lists categories of articles that are exempt from individual marking. These include articles that are incapable of being marked, articles whose marking would require a method economically prohibitive given the value of the goods, crude substances, articles imported for the importer's own use (not for resale), and certain other enumerated categories.

Exemptions are not self-executing. The importer must demonstrate that the article falls within an exemption and, in many cases, must still ensure that the outermost container is properly marked. When an article qualifies for an exemption because it is "incapable of being marked," for example a small fastener or a bulk commodity, the container must carry the country of origin statement so the ultimate purchaser is still informed.

Do not assume a product is exempt without reviewing the specific language of 19 CFR Part 134 and any applicable CBP rulings for that product category.

The CF 4647 process: notice to mark or redeliver

When a CBP officer discovers that imported merchandise is unmarked or improperly marked after it has been released from CBP custody, CBP issues a CF 4647, Notice to Mark and/or Notice to Redeliver. This form is the formal enforcement mechanism connecting the statute to the marking duty.

What the CF 4647 requires

The CF 4647 gives the importer a specified period to either:

• Mark the goods properly and present satisfactory evidence to CBP that the marking has been completed (typically in the form of an examination by a CBP officer or submission of marked samples), or
• Redeliver the merchandise to CBP custody so that CBP can verify the condition of the goods and, if necessary, arrange for marking under CBP supervision.

The redelivery demand is significant because once goods have moved into domestic commerce, tracing and retrieving them can be logistically difficult and expensive. An importer operating under a continuous bond faces bond liability if redelivery cannot be effected.

Timing and bond exposure

Goods released under a consumption entry bond are subject to redelivery demands issued within a defined period following release. Importers and brokers should treat a CF 4647 as requiring immediate action. Delays in responding can result in bond claims in addition to the marking duty itself.

The 10 percent marking duty: when and how it applies

If the importer fails to properly mark the merchandise or redeliver it as directed by a CF 4647, CBP assesses a marking duty of 10 percent ad valorem on the entered value of the unmarked articles. This duty is assessed in addition to all regular duties, Section 301 duties, Section 232 duties, or any other applicable tariffs. It does not offset or replace any other charge.

Calculating the exposure

The marking duty base is the entered value of the goods, not the dutiable value after any adjustments. On a shipment of goods entered at $500,000, the marking duty exposure alone is $50,000, before any other duties are added. For merchandise subject to elevated tariff rates, the combined duty burden can be substantial.

Marking duty is separate from 19 U.S.C. 1592 penalties

The 10 percent marking duty under 19 U.S.C. 1304 is a civil charge on the goods themselves, not a penalty for fraud or negligence. However, a pattern of marking violations, or evidence that an importer deliberately avoided marking requirements, can also form the basis for a separate penalty action under 19 U.S.C. 1592. These are independent tracks and both can be pursued simultaneously.

Determining country of origin for marking purposes

Before a product can be correctly marked, the importer must determine what country of origin to mark. For goods wholly manufactured in a single country, the answer is straightforward. For goods that involve production in more than one country, including processing, assembly, or incorporation of components from multiple sources, the analysis requires applying the substantial transformation test.

Under that test, a country of origin change occurs when manufacturing or processing in a new country results in a new and different article of commerce with a distinctive name, character, and use. The test is fact-specific and product-specific. For a detailed explanation of how it works, see our related guide on the Substantial Transformation Test: Country of Origin Explained.

It is important to note that the country of origin for marking purposes under 19 U.S.C. 1304 and 19 CFR Part 134 is not always the same as the country of origin for preferential tariff purposes under a free trade agreement. An article that qualifies for preferential treatment under an FTA using that agreement's tariff-shift or regional value content rules may still have a different non-preferential origin for marking. Importers must run both analyses separately and mark accordingly.

CBP issues binding ruling letters on country of origin questions. When the origin of a product is genuinely uncertain, requesting a ruling before importation provides a defensible position and eliminates ambiguity for future shipments.

What importers should do

• Audit your supply chain before shipment. Confirm with your foreign supplier, at the purchase order stage, that every article will be marked with the correct country of origin in a method that will survive transit and reach the ultimate purchaser intact. Include marking specifications in supplier agreements.
• Respond to a CF 4647 immediately. Treat any Notice to Mark or Notice to Redeliver as an urgent compliance matter. Engage your customs broker and, where appropriate, counsel without delay. Document all corrective actions taken and retain the evidence CBP requires to close out the notice.
• Run the substantial transformation analysis before marking. When goods involve multi-country production, do not guess at the origin. Review CBP rulings for your product category or request a binding ruling. The cost of a ruling request is far lower than a 10 percent marking duty assessment on a large shipment.
• Keep marking and origin determinations in your import records. CBP can examine prior entries during a focused assessment or other audit. Documented, contemporaneous origin determinations demonstrate reasonable care and reduce penalty exposure under 19 U.S.C. 1592 if a marking issue is discovered later.

Key references

• 19 U.S.C. 1304: The country of origin marking statute, establishing the basic obligation and authorizing CBP to assess marking duties and require redelivery.
• 19 CFR Part 134: The implementing regulation covering marking methods, exemptions, the CF 4647 process, and the 10 percent marking duty.
• 19 U.S.C. 1592: The penalty statute for material false statements and omissions in import transactions, which may apply alongside marking duty exposure in egregious cases.
• U.S. Customs and Border Protection (cbp.gov): CBP rulings, CSMS messages, and operational guidance on marking requirements and enforcement procedures.
• Harmonized Tariff Schedule of the United States (hts.usitc.gov): The official HTS, including General Notes governing marking and origin requirements that interact with specific HTS classifications.